Nigeria customs clearance: Form M, PAAR and duty
How to clear imported goods at Nigerian ports without avoidable delays, from Form M and PAAR to SONCAP, NAFDAC and the duty you will pay.
To clear an import in Nigeria you open a Form M through your bank before shipping, get it registered by Customs, obtain a PAAR, and present your SONCAP or NAFDAC certificate where required. Customs then assesses duty under the ECOWAS tariff, examines the goods, and releases them for delivery.
Key takeaways
- Form M is mandatory for every import, whatever the value, and must be registered by Customs before the goods ship.
- PAAR is issued by Customs after the Form M is registered and final documents are in; it drives your duty assessment.
- Regulated products need SONCAP (from SON) before shipment; food and drugs need NAFDAC registration instead.
- Import duty follows the ECOWAS five-band tariff (0, 5, 10, 20, 35 percent) set by your HS code.
- Most delays come from paperwork, not the ship. Get Form M, HS codes and certificates right before arrival.
Rayex Trade Desk
Rayex Global Enterprise, Guangzhou and Lagos
What documents do I need to clear goods in Nigeria?
You need a registered Form M, a PAAR, your commercial invoice and packing list, the bill of lading or airway bill, a certificate of origin, and the right regulatory certificate for your product. Missing any of these is the usual reason a container sits at the terminal.
| Document | Who issues it / when |
|---|---|
| Form M | Your authorized dealer bank, before shipment; registered by Customs |
| PAAR | Nigeria Customs, after Form M registration and final documents |
| SONCAP certificate | SON, pre-shipment, for regulated products |
| NAFDAC registration / permit | NAFDAC, for food, drugs and related products |
| Bill of lading / airway bill | Carrier, at shipment |
| Commercial invoice, packing list, certificate of origin | Your supplier, at shipment |
What is Form M and when do I file it?
Form M is the pre-import declaration you open through your bank before your goods leave China. The Nigeria Customs Service requires it for every import, regardless of value and whether or not a foreign payment is involved, and it must be registered by Customs before the Form M is valid for importation.
An approved Form M for general merchandise is valid for 180 days and can be extended once by another 180 days. For capital goods it is valid for 365 days, extendable by a further 365 days. You attach your proforma invoice, insurance certificate and any regulatory certificates when you submit it.
What is PAAR and how long does it take?
The Pre-Arrival Assessment Report (PAAR) is the document Customs uses to assess duty before your goods arrive. The Nigeria Customs Service states it generates the PAAR within six hours after the Form M is registered and the final import documents are received from your bank.
The PAAR is built from your registered Form M, regulatory certificates, bill of lading, commercial invoice, packing list and certificate of origin. If any of these disagree with each other, expect questions at the terminal.
Do I need SONCAP or NAFDAC approval?
It depends on the product. SONCAP is a pre-shipment conformity scheme run by the Standards Organisation of Nigeria. Regulated products such as electronics, electrical goods and building materials need a SONCAP certificate arranged before the goods ship. Food, drugs and related products are not covered by SONCAP.
Food, drugs, cosmetics and similar products are regulated by NAFDAC. They must be registered with NAFDAC, and importers apply through NAFDAC for the permits that let Customs release the goods. Confirm which agency applies to your exact product before you buy.
How much import duty will I pay?
Nigeria applies the ECOWAS Common External Tariff. It sorts goods into five duty bands based on their HS code. Your HS code decides the band, so classification is where duty is really won or lost. Duty is only part of your landed cost: VAT, levies and port charges apply on top.
| Band | Rate | Typical goods |
|---|---|---|
| 0 | 0% | Essential social goods |
| 1 | 5% | Basic raw materials and capital goods |
| 2 | 10% | Intermediate goods |
| 3 | 20% | Finished consumer goods |
| 4 | 35% | Goods protected for regional development, such as certain rice and textiles |
The same ECOWAS tariff bands apply across West African member states, so this structure also helps if you import into Ghana or Francophone West Africa. Rates and exemptions change; confirm your exact HS code and any current levies before you commit.
Step by step: clearing a container in Lagos
- 1Open and register your Form M through your bank before the goods ship, with your proforma invoice and any regulatory certificates attached.
- 2Arrange SONCAP or NAFDAC approval for your product before shipment, so the certificate is ready when Customs needs it.
- 3Submit final documents to your bank so Customs can issue the PAAR and assess duty.
- 4Pay the assessed duty, VAT and levies, and file the Single Goods Declaration through your licensed agent.
- 5Customs examines the container at the terminal and, once satisfied, issues the release.
- 6Settle terminal and shipping line charges, then truck the goods to your warehouse.
Clearance timelines vary with the terminal, the type of goods and whether your documents are clean. Demurrage and storage charges build up while a container waits, so the paperwork done before arrival is what protects your margin.
What about Ghana, Cameroon and Francophone West Africa?
The ideas are similar across the region, but the systems differ. Ghana clears imports through the ICUMS single window at Tema and pays in Cedis. Francophone West African countries such as Cote d'Ivoire, Senegal, Benin and Togo use the CFA franc (XOF). Cameroon is in Central Africa and uses CEMAC rules, the GUCE single window at Douala and the XAF franc. Our regional guide walks through each one.
Read the West Africa regional guideFrequently asked questions
Do I need a Form M for every import into Nigeria?+
Yes. Any person importing physical goods into Nigeria must process an electronic Form M through an authorized dealer bank, whatever the value and whether or not foreign payment is involved. The Form M must be registered by the Nigeria Customs Service before importation.
How long is a Form M valid?+
An approved Form M for general merchandise is valid for 180 days and can be extended by another 180 days by the authorized dealer bank. For capital goods it is valid for 365 days, extendable by a further 365 days.
How long does PAAR take?+
The Nigeria Customs Service states that it generates the Pre-Arrival Assessment Report (PAAR) within six hours after the Form M is registered and the final import documents are received from the authorized dealer bank. In practice, confirm current timelines with your bank and agent.
What is the difference between SONCAP and NAFDAC?+
SONCAP is a pre-shipment conformity scheme run by the Standards Organisation of Nigeria for regulated products such as electronics and building materials. NAFDAC regulates food, drugs and related products, which are registered and permitted separately through NAFDAC rather than SONCAP.
How much import duty will I pay in Nigeria?+
Nigeria applies the ECOWAS Common External Tariff, which sets five duty bands of 0, 5, 10, 20 and 35 percent based on the HS code of the goods. Duty is only one part of your landed cost; VAT, levies and port charges apply on top. Use your HS code to find the exact band.
Which Lagos ports handle containers?+
The main container gateways in Lagos are the Lagos Port Complex (Apapa) and the Tin Can Island Port Complex, both managed by the Nigerian Ports Authority. Lekki Deep Sea Port also handles container traffic.
What causes the most clearance delays?+
The most common causes are a missing or mismatched Form M, wrong HS classification that triggers valuation disputes, and missing regulatory certificates such as SONCAP or NAFDAC. Getting documents right before the vessel arrives is the single biggest time saver.
Sources
Official sources, last checked October 8, 2026. Rules, rates and timelines change, so confirm against the source before you act.
Need help clearing a shipment?
Rayex coordinates sourcing, inspection, supplier payments and freight from China, and our Lagos desk helps keep documentation clean before your container arrives.