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The full Nigeria import clearance process: from Form M to container release
The complete steps of Nigerian import clearance: tax ID registration, SONCAP certification, Form M, PAAR, declaration and duty payment, inspection and release, plus what to watch for under the B'Odogwu system.
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The main line of Nigerian import clearance is: importer registers a tax ID → regulated products get a SONCAP Product Certificate → Form M through an authorised bank → after shipment, final documents are submitted to obtain the PAAR → declaration and duty payment → inspection → release and container pickup. If any step is missing, the goods can't be released.
Information updated: 2026-10-03
Clearance steps
- Importer registration: obtain a Tax Identification Number (TIN) from the Federal Inland Revenue Service (FIRS) and register on the trade platform.
- Certification: for regulated products the exporter obtains a SONCAP Product Certificate (PC); food, drugs, cosmetics and similar need NAFDAC registration.
- Form M: the importer submits the Form M on the trade platform through an authorised dealer bank, with the proforma invoice, PC, proof of insurance from a Nigerian insurer and so on.
- Shipment: once loaded, obtain the bill of lading, commercial invoice and packing list; a SONCAP Certificate (SC) is issued for each shipment.
- PAAR: after the bank submits the final documents, customs issues the Pre-Arrival Assessment Report (PAAR).
- Declaration and payment: the clearing agent declares in the customs system and pays duty, VAT and the various levies.
- Inspection: customs arranges scanning or physical examination.
- Release: after port charges are paid, the container is picked up and leaves the port for delivery or collection.
Changes in 2025 to 2026
- B'Odogwu: the unified clearance system developed in-house by customs, gradually replacing NICIS II; during the switch, system outages at times held up releases.
- 4% FOB levy: originally planned to replace the 1% CISS and 7% cost of collection; in September 2025 the Ministry of Finance directed a suspension, and customs announcements decide what follows.
- SONCAP certificate activation: from 27 March 2026, import permit applications and SONCAP certificates must be activated on the National Single Window (NSW) before they can be used for Form M, PAAR and clearance.
The most common sticking points
- The Form M wasn't done in advance and is only started after the goods arrive.
- Regulated products have no SONCAP, and getting it after arrival takes a long time.
- Invoice descriptions and values don't match the Form M.
- Port congestion means the container can't be collected within the free period.