PAAR for Nigerian Importers: Documents and Delays

PAAR for Nigerian importers: understand Customs assessment, required documents, common delay causes and the steps to check before clearing goods from China.

PAAR for Nigerian Importers: Documents and Delays

PAAR for Nigerian importers is an important paperwork stage when bringing goods from China. Paying your supplier and booking freight do not complete the Nigerian clearance process. You also need the right shipment records, product approvals and Customs assessment.

If someone says your PAAR is “still processing”, ask what has been submitted, what is outstanding and who must act next. A clear document trail is more useful than repeated promises that everything will be ready tomorrow.

What is PAAR and who issues it? #

PAAR means Pre-Arrival Assessment Report. It is handled by the Nigeria Customs Service as part of the import process before clearance. The official Nigerian Trade Information Portal glossary explains the abbreviation, while its import procedures identify PAAR as an NCS step.

Think of it as one stage in preparing the shipment for Customs declaration. It does not prove that duty has been paid or that the terminal has released your goods.

For example, an Onitsha trader importing cartons of lighting equipment should track the report alongside the shipping documents and regulatory certificates. Having a container number alone does not mean this paperwork is complete.

Start with the Form M guide for Nigerian importers if you are still arranging the order.

How is PAAR different from Form M and SONCAP? #

Form M and PAAR serve different stages. Form M is part of the earlier import documentation process; PAAR uses the shipment records needed for Customs assessment.

Your supplier's proforma invoice helps establish the proposed order. The final invoice should reflect what was actually shipped.

For SONCAP-regulated goods, SON's FAQ distinguishes the Product Certificate used for Form M from the SONCAP Certificate used for PAAR and clearance. A Product Certificate alone should not be treated as the shipment certificate.

Check which certificate your product needs and the SONCAP requirements before dispatch. Requirements depend on the goods and import circumstances; not every shipment follows the same certificate route.

Which documents should you prepare for PAAR? #

The NCS published service standards list the following PAAR records:

• Details of the registered Form M.
• The supplier's final commercial invoice.
• A packing list identifying the shipment.
• The relevant transport document: bill of lading, air waybill or road waybill.
• Evidence of origin.
• Regulatory certificates appropriate to the goods.

Ask your processing bank and licensed agent to confirm the complete checklist for your shipment, including the required origin document and any additional supporting records.

Use the commercial invoice guide and packing list guide to check descriptions, quantities and package totals.

Sea cargo normally involves a bill of lading; air cargo uses an air waybill. Use the document for the actual transport arrangement.

Keep supporting insurance and payment records available if requested. A WhatsApp message saying “documents sent” should be followed by confirmation of what the bank received.

Who submits the documents and which platform applies? #

PAAR for Nigerian importers works best when the supplier, processing bank and clearing agent share one consistent document set.

CBN's published import procedures assign endorsement and submission of final import documents to the Authorised Dealer Bank. Start with the bank handling your Form M and confirm its current submission instructions.

Customs has also documented Form M and PAAR processing through B'Odogwu in its official platform update. Ask the bank and agent which current Customs workflow applies rather than following old portal screenshots.

There is also a specific SON change: its March 2026 migration notice requires certificate activation for Form M, PAAR and clearance through the National Single Window. Certificate issuance and activation are separate steps.

Choose a clearing agent for China goods in Lagos who can explain responsibilities and provide written status updates.

Why can PAAR processing be delayed? #

When a file stalls, investigate the records before guessing the cause. Practical checks include:

• Does the importer identity match across the documents?
• Do the invoice and packing list describe the same goods?
• Are quantities, currency and shipment references consistent?
• Has the relevant certificate been activated and linked correctly?
• Is there a classification or valuation query?
• Were the final documents received and submitted, or only emailed?

These are troubleshooting questions, not a ranking of the most common delays.

Suppose a Lagos buyer orders 300 ceiling lights, but the final invoice says only “electrical accessories”. Ask the supplier to provide accurate descriptions and specifications. Do not invent a description simply to match another document.

Use the HS code guide for imports from China when discussing classification with your agent.

Request the application reference, submission date, current status, exact query and person responsible for the next action.

What should you check when PAAR is issued? #

Obtain a readable copy and review it with your agent before proceeding.

Check the importer details, linked Form M, shipment references, item descriptions and quantities. Ask the agent to explain the classification and valuation treatment against the actual goods and supporting records.

If something appears wrong, request the proper correction or review procedure. Avoid editing an issued document yourself or assuming another shipment's report will cover this consignment.

The Customs duty calculator guide can help you understand an estimate. The guide to taxes on imported goods explains the wider cost categories.

Ask for a written breakdown separating duty and taxes from agent fees, terminal charges and shipping-line charges.

What happens after PAAR, and how can you prepare early? #

The official trade portal's import procedure example lists PAAR, Customs declaration and terminal exit as separate stages. Your agent must still complete the applicable declaration, payment, examination or other controls and release requirements for your cargo.

For sea shipments, follow the Apapa port clearing process. Update your landed cost calculation as actual clearance and delivery charges become known.

Preparing PAAR for Nigerian importers should begin before cargo arrives. Agree who will collect each document, check it, submit it and follow up on queries.

Ask ChinaBridge to help coordinate the supplier-side document checklist with your bank and licensed clearing agent before dispatch. Keep the order details, transport records and approval requirements together so everyone can identify the next action.

First published 08 Oct 2026. Last checked 08 Oct 2026 by The ChinaBridge desk. Something here out of date? Tell us in the comments and we will fix it.