One thing you should have at the back of your mind is “You will be Tested”. Trust me when I say this is no feat for the faint at heart, the honest truth is there are more against you than there are for you. It is like there is a constant recurring group of forces willing to see you crash than the ones willing to see to fully established.
To start with, you need to register your business/Company name, and that happens at the CAC. The CAMA, CAC Act and Companies Regulations are all effective in the incorporation and registration of companies. It is however noteworthy that for some industries, it may be required that you obtain agency pre-approval or licenses before incorporating your manufacturing out-fit as a company. Thank God for the adoption of technology; you honestly don’t want to know how many paper works you had to go through in the late nineties and early twenties. For the financially informed, they just get an agent or a lawyer to see to it, yes it cost more but you are free form the headache. After that you might need to visit the following offices in order to avoid story that touch.

Pre Set-Up
a. National Environmental Standards Regulations Enforcement Agency (NESREA) - The NESREA issues and regulates the issuance of Environmental permit(s) to enable businesses and industrial facilities whose operations may have potential impact on the environment to be environment-friendly in their operations and to also comply effectively with the relevant environmental standards and regulations. There are actually five (5) main groups of permits from this agency. NESREA sees to the compliance with the Environmental Impact Assessment Act and requires National Evidence of Environmental Impact Statement (EIS) – Environmental Management Plan (EMP); Environmental Audit Report (EAR) and a Monthly Monitoring Report (where applicable) before granting permit for the operation of a manufacturing outfit.

b. National Agency for Food and Drug Administration and Control (NAFDAC) – The loudest of all Idan. This agency is empowered by the National Agency for Food and Drug Administration and Control Act Cap N1 LFN 2004, manufacturing industries in any of these areas require an approval from NAFDAC which is usually only granted after proper inspection of the manufacturing plant by the officials of the Agency.
Don’t be scared by the plenty English, NAFDAC officials are very very verrrry nice, if you get what I mean. To avoid repetition of simple processes, best go with a consultant. Better safe than sorry.

c. Standards Organization of Nigeria (SON) – The most quiet but lethal Idans, also set up in 2004, this agency is empowered to establish a mandatory conformity assessment program for locally manufactured products in Nigeria. A SON issued Mandatory Conformity Assessment Program (MANCAP) Certificate must be sought and obtained before distribution of the manufactured products can be had in Nigeria.
True story, the guy here are very cool headed, no cap.

d. Department of the Federal Ministry of Labor and Employment – Hiian, my likeness for these guys is special , as in speeeecial. The Factories Act Cap F1 LFN 2004 empowers the Federal Ministry of Labour and Employment which issues guidelines for the operations of factories and manufacturing industries in Nigeria. They further provide basic safety and health measures that must be put in place on the premises.

e. FIRS – Proud people them , anything Companies Income Tax Act, anything VAT OR personal income taxes as pay as you earn (PAYE) for all their employees, na them. Companies are required to file their tax returns with the Federal Inland Revenue Service (FIRS).


f. Nigerian Investment Promotion Commission Act (If it’s a Foreign Investments) - generally creates certain incentives for manufacturing and industries in Nigeria as a means of encouraging foreign investment in local industries. Some of the legal protection and incentives include under the Act are applicable to manufacturing in Nigeria includes Tax Incentives for certain manufacture industries, including pioneer industries.

g. State IRS (depending in the State you want to set up in)
h. Ministry of Urban Planning or any other agency involved.
Post Set-Up
a. NSITF
b. PENCOM
c. ITF
d. State IRS (depending you preferred location)
e. Local Government (Bloody blood suckers)

Yeah, you might need to visit all these offices to fill the right forms and avoid story that touch later in future. For a process auditor like myself, you might be wondering why so many? The matter tire me too but then I don’t want to be the one to make some DG’s jobless, like really, why can’t we just have a liaison stands of all these agencies while registering my company at CAC but why do I know, I am just a Project Manager that is uncomfortable with the repetitive processes. Abeg, make I shut up before them find me come house .
Once you are through with the pre set-up list, your next concern is how to fit in your procure your equipment and how to source your raw materials. If you plan on importing the equipment, you can get all the help you need with BOI or NEXIM; no de fear paper work, people de wey fit help you. And if you are considering local procurement, you can get help with local fabricators in the right places or just hit Alaba International. Pssst, Psst, with the right connect, you can get the right deals on your procurement, you just need to follow reverthmosolutions@gmail.com who know road.
Now I always advise the clients to go for a location that is centralize, sometime pick somewhere between your target markets and the place where you source your raw materials. This saves you a lot on logistic and inventory. And when it comes to employment, yes there are manuals and consultants to help you with that but from experience go for the ones that comes with the heart to work, I repeat go for those with the heart.
In conclusion, you need to be sure of your commitment before you set forth on this journey and you can never go wrong with having the right consultant to help you with process so you don’t extorted one too many times by the world people seeking out innocent preys during the registration/ setting up process. While we push and hope for a simplified linear registration process that doesn’t have the many existing repetitions (Most especially with Tax registration and collection and the product registration), the magic wand you need for a smooth registration might just be the right person with the right knowledge base.

For more insights and consultation, do reach out to reverthmosolutions@gmail.com.