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Mannuji Export / Nigeria Import & Export Guides · Updated 31 October 2026

Nigeria PAAR and Customs Clearance: Documents, Valuation and Port Release

The Pre-Arrival Assessment Report (PAAR) supports Nigeria’s import assessment process before cargo clearance. Correct documents, accurate valuation and early coordination with the importer’s licensed customs agent reduce avoidable port delays.

This article is general trade information, not legal, tax, banking or customs advice. Nigerian rules and portal workflows can change. The importer/exporter must verify the current requirements with the relevant authority, authorised dealer bank and licensed customs agent before committing or dispatching cargo.

What PAAR does

PAAR is a customs assessment document issued by the Nigeria Customs Service (NCS) within the import process. It supports the importer’s customs declaration and assessment; it is not a substitute for Form M, a product permit, SONCAP or NAFDAC approval.

Documents to reconcile before shipment

Typical documents include the registered Form M, commercial invoice, bill of lading or airway bill, packing list, Combined Certificate of Value and Origin (CCVO), insurance evidence where applicable, and relevant SONCAP, NAFDAC or other permits. Names, quantities, values, currency, origin and goods descriptions must match.

Customs value and duty assessment

Nigeria applies customs valuation rules based on the WTO Customs Valuation Agreement and the applicable Nigerian legal framework. Transaction value is the primary method where its conditions are met; customs may apply the prescribed alternative methods in sequence where it cannot be accepted. Do not assume that every invoice is accepted unchanged or that a universal percentage duty applies.

Declaration, payment and inspection

After PAAR and supporting records are available, the importer or licensed customs agent completes the applicable electronic goods declaration, pays assessed duties and taxes through approved channels, and follows the assigned risk lane. Document review, scanning or physical examination may be required depending on risk and cargo.

Practical delay prevention

Send final shipping documents to the importer and clearing agent immediately after shipment. Check manifest details, container and seal numbers, package count, gross/net weights, HS classification and product permits. Obtain written confirmation of any amendment before arrival and budget for terminal, shipping-line and examination-related charges.

Practical checklist before shipment

  • Confirm the correct HS code, product description, origin and applicable tariff.
  • Check current permits, product registration and conformity certificates before loading.
  • Match invoice, packing list, transport document, origin evidence and bank/portal records.
  • Ask the Nigerian importer and licensed customs agent to confirm the live clearance workflow.

Frequently asked questions

Is PAAR the same as customs release?

No. PAAR supports pre-arrival assessment; the goods still require declaration, payment, risk checks and release formalities.

Is customs duty always calculated on FOB value?

No. Customs valuation rules determine the customs value, commonly using transaction value with prescribed additions and adjustments where applicable.

Can a shipment be physically inspected?

Yes. Risk assessment may lead to documentary checks, scanning or physical examination.

Official resources and verification links

Related Nigeria import and export guides

Planning to export from India to Nigeria?

Ask your Nigerian buyer to confirm importer registration, NAFDAC or SON requirements (where applicable), Form M and customs-agent readiness before shipment. For Mannuji product enquiries, use the contact details shown in the website header or contact page.

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