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Nigeria's Form M and PAAR explained: what they are, who handles them and when
Form M and PAAR are the two key documents for importing into Nigeria. Who handles them, what documents are needed, the order of steps and common mistakes.
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Form M is the import declaration the importer submits through an authorised bank before shipment; every import needs one, whether or not official FX is used. PAAR is the Pre-Arrival Assessment Report customs issues once it receives the final documents; without a PAAR that matches the Form M, the goods can't be released.
Information updated: 2026-10-03
Form M
- Who: the Nigerian importer, submitted on the trade platform through an authorised dealer bank.
- When: before the goods are shipped; shipment only after approval.
- Documents: proforma invoice, SONCAP Product Certificate (PC) for regulated products, proof of insurance from a Nigerian insurer, etc.
- FX: imports not using the official FX market still need a Form M, with the source of funds explained to the bank.
PAAR
- Who: issued by customs based on the final documents submitted by the bank.
- Documents: Form M, commercial invoice, bill of lading, packing list, SONCAP Certificate (SC), etc.
- Purpose: customs use it to assess the tariff classification and value of the goods; it's the basis of the clearance declaration.
What the Chinese shipper needs to do
- Issue the proforma and commercial invoices in line with the Nigerian importer's Form M, keeping description, quantity and value consistent.
- Fill in the consignee and Form M number on the bill of lading as the importer requires.
- Get the SONCAP PC for regulated products in advance and support the SC for each shipment.
If the value or description on the Form M doesn't match the final invoice, it has to be amended or redone. Ask the consignee to send you the Form M to check before shipping.
The B'Odogwu clearance system
- B'Odogwu is the unified clearance system built by Nigeria Customs to replace the old NICIS II.
- It was piloted at the PTML terminal in October 2024, went live at Apapa and Tin Can Island ports from March 2025, and is being rolled out to other commands.
- Trade documents such as Form M are being migrated from NICIS II to B'Odogwu; Customs says the migration is free for traders.
- Outages during the changeover were reported to affect payments and release, so it is safer to allow a transit-time buffer.