Step 1- The person who intends to transfer his registration will write an application to INEC’s Resident Electoral Commissioner of the State where he is currently residing.
Step 2- The applicant will attach his voter’s card to the application.
Step 3- The applicant must apply to the Resident Electoral Commissioner not later than 30 days before the date of an election in the constituency where he is residing.
Step 4- The Resident Electoral Commissioner will direct the Electoral Officer of the applicants Local Government Area to enter his name in the transferred voters list.
Step 5- The Electoral Officer will assign the applicant to a polling unit in his constituency.
Step 6- The Electoral Officer will issue the applicant with a new voter’s card
Step 7- The Electoral officer will retrieve the applicant’s previous voter’s card
Step 8- He will then send a copy of the entry to the Electoral officer of the constituency where the person whose name has been so entered was originally registered.
Step 9- Upon receipt of this entry, that Electoral Officer shall delete the name from his voters list.
Note- Apart from State Headquarters Offices of INEC, applicants can also submit their applications at the INEC Office in their Local Government Areas. The applications will be forwarded to the Resident Electoral Commissioner for necessary action.
Culled from https://nigeriadecide.org/transfer_reg.php