SONCAP is processed after Form M is got. Form M is got after SON PC is obtained. The agencies authorized by SON to process SON PC and SONCAP do so at country of origin of commodities. Consequently, importers are encouraged to obtain Form M before shipping goods to Nigeria.
Read more; https://clearingandforwardingnigeria.com/soncap-nigeria-commodities-in-sensitive-list/