Importing into Nigeria runs on two parallel tracks that people often merge into one. Form M is the import application you lodge electronically with a commercial bank before goods ship. The goods declaration is what you (or a licensed customs agent) lodge with the Nigeria Customs Service (NCS) for the cargo itself, and the Pre-Arrival Assessment Report (PAAR) is the Customs assessment that follows from the paperwork and decides how the shipment is examined. Form M is not a customs declaration. As of October 2026 Customs is moving all of this onto its B'Odogwu platform, so check which system your port command uses before you book. For the general process in any country, start with our customs clearance guide.
What is Form M, and is it the same as a customs declaration?
No, and this is the most common misunderstanding. Form M is submitted before shipment through the Single Window to an authorised dealer bank. The bank checks whether the importer can access the foreign exchange market, and the payee must be the ultimate supplier selling directly to the importer. Attachments typically include a detailed pro forma invoice, a price verification report, a transport insurance certificate and, where required, a SONCAP product certificate or other permit. If the bank accepts the form, it passes it to Customs, which validates it. That is an import approval and payment-control step, not the declaration of goods to Customs. (Source: Germany Trade and Invest country report, published June 2024.)
Two practical points follow. First, goods should not be shipped before Form M exists, because the later documents all refer to it. Second, the commercial invoice, packing list and bill of lading you hold must match what you entered on the Form M, since mismatches are a common reason for a query. Treat the Form M number as a key that ties the whole file together.
What is the PAAR, and how does it differ from Form M?
The PAAR is Customs' pre-arrival risk assessment. After the supporting documents are received, Customs prepares the report, which sets the type and scope of inspection. The GTAI report says Customs must prepare it within six hours of receiving all documents, but treat that as a target rather than a promise for your shipment. Reported assessment channels are green (release after payment), blue (post-release checks possible), yellow (document check) and red (scanning or physical examination).
| Item | Who lodges it | Who decides | What it is |
|---|---|---|---|
| Form M | Importer, through a bank | Bank, then Customs validates | Import application, before shipment |
| Goods declaration (Single Goods Declaration) | Importer or licensed customs agent | Customs | Declaration of the cargo itself |
| PAAR | Generated from the documents | Customs | Risk assessment and inspection channel |
What is B'Odogwu, and has it replaced NICIS II?
B'Odogwu is the NCS's Unified Customs Management System. Trade press reported a pilot at the Port and Terminal Multiservices Limited (PTML) command in October 2024, with the NCS saying it will take over from the older NICIS II system. In a statement dated 5 May 2025, the NCS described a Form M pilot on B'Odogwu at three Lagos commands (PTML, Tin Can Island and Apapa) and called it the start of a nationwide transition. In a statement dated 7 August 2025, after reported transmission problems with PAAR certificates, the NCS said it had rolled out nationwide implementation across Zones A to D with trained officers on site to help traders and licensed agents.
What we could not confirm is a single dated notice saying NICIS II is switched off everywhere. Separately, Nigeria's National Single Window was reported as scheduled to go live in phases from 27 March 2026, with Customs declarations in a later phase and the Customs side described as working with B'Odogwu rather than being replaced by it. We found no post-launch confirmation. So, as of 27 October 2026, assume B'Odogwu is the system for Customs processing but ask your agent which portal each step uses, because the pilot period showed that migration problems can slow clearance.
Which documents does a Nigerian import need?
The GTAI report lists the supporting documents as English-language copies of the following. Your agent will tell you the exact set for your goods.
- Bill of lading or air waybill
- Commercial invoice and packing list
- Form M
- Certificate of origin
- Insurance certificate (the US trade.gov country guide states imports must be insured with a Nigerian-registered insurer)
- SONCAP certificate where applicable (the GTAI report says it is not required for NAFDAC-regulated goods)
- Product-specific papers such as analysis certificates or health certificates
For a general list that applies in most countries, see our import documentation checklist. Carriers have their own advance duties: the GTAI report says sea manifests go on the Single Window before the vessel leaves its last port of call, and air manifests within 24 hours of arrival.
How are duties and levies worked out?
Nigeria uses a Harmonized System tariff and applies the ECOWAS Common External Tariff to imports from outside the bloc, with national adjustments, according to the US trade.gov guide (published September 2025). Duties are generally ad valorem on the CIF value. Your classification drives the rate, so settle the code early; our guide to HS codes covers how. Some goods carry far higher effective rates: the same guide cites used vehicles at 20% duty plus a 15% National Automotive Council levy, and new vehicles at 20% plus 20%.
The stack of additional charges is where importers get caught, so we do not give a single all-in percentage. One example of how unsettled it can be: the NCS began collecting a 4% Free-on-Board levy on 4 August 2025 under Section 18(1)(a) of the Nigeria Customs Service Act 2023, replacing the 1% CISS fee. The Finance Minister then directed it suspended in a circular dated 15 September 2025, and the Lagos Chamber of Commerce later alleged Customs was still enforcing it. We could not confirm its current status as of October 2026, so ask your agent for the live position in writing before you quote a landed cost.
Which goods are banned, restricted or need permits?
The US trade.gov guide (page dated June 2023, so a snapshot) lists items such as second-hand clothing and counterfeit goods as absolutely prohibited, and a longer list of restricted goods that includes bagged cement, certain retail-pack foods and used vehicles over 15 years old. It also records a separate Central Bank list of items ineligible for official foreign exchange. Lists change, so confirm with your bank and agent.
- SON and SONCAP: the Standards Organization of Nigeria runs the SON Conformity Assessment Programme, which checks imports before shipment against the applicable Nigerian Industrial Standards.
- NAFDAC: regulates food, drugs, cosmetics, medical devices, bottled water and chemicals, with its own registration and certification.
- Other agencies: the GTAI report adds NESREA registration for electrical and electronic goods, and the Nigeria Agricultural Quarantine Service is the usual contact for plant and animal products, which you should confirm for your cargo.
Do I need a customs agent, and what about advance rulings?
You may file yourself, but most importers use a licensed Nigerian customs agent (clearing agent), who lodges the declaration, tracks the PAAR channel, arranges duty payment and handles terminal release. Choose by licence, port experience and the commodity you ship. Our guide to logistics companies in Nigeria is a starting point, and CargoLinked does not review or vouch for any listing.
If your classification or valuation is uncertain, the GTAI report notes an optional advance ruling, issued immediately or within 150 days at the latest and valid for the tax year of issue. It can remove a lot of risk on repeat imports. At a high level, Lagos cargo moves through the Apapa and Tin Can Island commands, PTML and the newer Lekki Deep Sea Port, each with different terminal operators and release steps, so ask which command your cargo is assigned to. For the wider process, see the complete shipper's guide to customs clearance and trade compliance.
What to do next
- Get a written classification, duty and levy estimate from a licensed agent before you pay your supplier, and ask for the status of any FOB levy.
- Check whether your goods need SONCAP, NAFDAC, NESREA or another permit, and whether they are on a prohibited or restricted list.
- Open the Form M through your bank first, and make sure the invoice, packing list and bill of lading match it exactly.
- Confirm with your agent which portal and port command will process your declaration, and what the PAAR channel means for timing and storage costs.
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This article is general information as of 27 October 2026, not legal, tax, financial or customs advice. Nigerian procedures, systems and levies change often. Confirm current requirements with the Nigeria Customs Service, your authorised dealer bank or a licensed customs agent before you ship.
