It is very possible for you to sell on Amazon from Nigeria but it is only limited to books and it is not as easy as you think.
Selling a book on Amazon from Nigeria is considered a digital item and you can’t do it directly. You have to contact the Amazon publishing company. they are the only ones authorized to do so and that only happens on a number of conditions.
You have to also prepare for financial transactions like receiving and sending money, hence you need an international MasterCard/Visa that is
accepted worldwide, or PayPal.
The process of selling your book in Amazon requires you to obtain a U.S EIN number by filling out the 10-BEN application form online at the IRS.gov. This is a tax website of the USA and the essence is to ensure you pay your tax at the end of the year after sales.
EIN is an Identification Tax Number assigned to you, and it is open to everyone, as long as you have a business.
Unfortunately, Nigerian history with some American companies have limited business interaction and relationships.
Nigeria and other countries have been restricted from doing some business of sort with Amazons because of fraud and other issues regarding payments as that has been the experience in the past.