The reality is that knowing how to clear goods in Nigeria is only half the battle; the other half comes down to documentation. Most delays, queries, and demurrage at ports like Apapa, Tin Can, and other entry points can almost always be traced to missing or incorrect paperwork.
If you wish to clear your goods from the port in Nigeria in time, you need to ensure that your documentation is in order before the vessel sets sail. Here is the full list of the ten documents you will need to clear your goods in Nigeria.
List of 10 Documents You Need to Clear Goods at Nigerian Ports
To ensure a smooth and delay-free clearance process, here are the key documents you must have in place before your goods arrive at the port:
- Form M
- Pre-Arrival Assessment Report (PAAR)
- Bill of Lading
- Commercial Invoice
- Packing List
- Single Goods Declaration (SGD)
- Certificate of Origin
- SONCAP Certificate
- NAFDAC Permit
- Assessment Notice
1. Form M
The Form M is the starting point for every legitimate import into Nigeria. It is a mandatory foreign exchange declaration that importers must obtain before goods leave the country of origin. You open a Form M through your authorised dealer bank, and it must reflect the exact details on your commercial invoice, packing list, and bill of lading.
Any discrepancy between these documents will generate a query from the Nigeria Customs Service, stalling your entire clearance. The Form M number must also be reflected on your Bills of Lading and Cargo Manifests for commercial goods. The Central Bank of Nigeria governs the guidelines for Form M applications and foreign exchange documentation for importers.
2. Pre-Arrival Assessment Report (PAAR)
The PAAR is a mandatory declaration that is used for all imports into Nigeria. It is an electronic declaration that is submitted prior to arrival and contains information on the goods being imported and their value.
This declaration helps to speed up the process at the port. Your customs agent will enter your Bill of Lading, commercial invoice, and Form M into the NICIS II system to generate a duty assessment based on your HS code and applicable rate.
The PAAR is processed through the Nigeria Single Window Trade Portal, and the applicant’s dealer bank processes the PAAR since the Single Window is not accessible to individuals. Obtaining your PAAR before your vessel arrives means you can pay duties immediately upon berthing, which is the single most effective way to reduce port dwell time.
3. Bill of Lading
Bill of Lading is a receipt given by the transporter and is used to prove that the transporter has received goods and is obligated to transport them to the destination. A Bill of Lading is used to prove ownership of goods.
Without an original Bill of Lading, your shipping line will not issue a Delivery Order, and your container will not be allowed to leave the terminal, regardless of how smooth the process has been.
The original Bill of Lading must be endorsed by the owner of the goods and signed. Containers with house original bills of lading issued by an NVOCC, consolidator, and forwarder must not be released.
4. Commercial Invoice
The commercial invoice is the final invoice issued by the exporter to the importer. It lists the final price of your goods, quantity, and any applicable discounts, taxes, and delivery charges. It is what Nigerian Customs uses to assess the value of your shipment for import duties and taxes.
The declared value on your commercial invoice directly determines how much duty you pay, which means any inflation or understatement of value creates both a legal risk and a clearance delay. Your commercial invoice must align precisely with every other document in your file, including the Form M and packing list.
5. Packing List
The Packing List is a detailed description of how the goods are packed, including the size of the boxes, the number of pallets, the weight of each package, etc. It is used by the Nigerian Customs to inspect the contents of your shipment and make sure all the items are the same as what is listed on the other documents, such as the Commercial Invoice and Bill of Lading.
When physically inspecting your container, Customs officers use this to compare against the actual contents of your shipment. Discrepancies between the two can lead to additional duties and/or seizure.
6. Single Goods Declaration (SGD)
To receive clearance for goods imported into Nigeria, traders must present a Bill of Lading, Commercial Invoice, Exit Note, duly completed Form M, Packing List, Single Goods Declaration, and a Product Certificate.
The Single Goods Declaration is filed by your licensed customs agent on the NICIS II system and consolidates all consignment information into a formal customs entry. It covers importer details, goods description, HS code, declared value, and duties payable.
Nigeria’s Single Window Portal allows traders to access customs regulations online, submit customs documents electronically, track transaction status online, and submit electronic payments. Accuracy in the SGD is critical because any inconsistency with supporting documents triggers a query or physical examination.
7. Certificate of Origin
The Certificate of Origin is a document that verifies the country in which your goods were manufactured. Nigerian Customs uses it to determine applicable tariff rates, verify trade agreement eligibility, and assess whether any import restrictions apply to goods from the country of origin.
The Central Bank of Nigeria has reviewed its guidelines on trade transactions and has replaced the “Combined Certificate of Value and Origin” with “Certificate of Origin,” effective April 2017. The central bank has also stipulated that this certificate should be processed within 48 hours of receiving the application.
A Certificate of Origin is issued by the relevant authority in the exporting country and is supposed to be provided by your supplier along with other shipping documents.
8. SONCAP Certificate
In order to clear goods, an importer is legally required to present a Product Certificate and a SONCAP Certificate. The certificates are necessary for all consignment items of regulated products and must be presented to the relevant body after obtaining them from SON-approved inspection agencies.
Standards Organisation of Nigeria Conformity Assessment Programme is necessary for electrical and electronic equipment, toys, building materials, etc.
The SONCAP Certificate must be obtained from an accredited inspection agency in the country of export prior to shipment for export to Nigeria and presented along with your documents for clearing goods at the Customs office. Goods without a valid SONCAP Certificate for goods that require one will be kept at Customs.
9. NAFDAC Permit
Regulated products of NAFDAC include food items and regulated chemicals that need to be cleared with a NAFDAC Permit. The National Agency for Food and Drug Administration and Control regulates food items, drugs, cosmetics, medical devices, packaged water, and chemicals for importation.
NAFDAC screens all the documents and issues the import permit for the importation of the product for further testing and sampling. NAFDAC estimates that the process of full registration takes about 120 days of work, pending the promptness of replies to all queries and in the absence of major compliance issues.
If your goods come within any of the NAFDAC regulated categories, you should obtain the permit well in advance of the shipment, and not after the arrival of the container at the port.
10. Assessment Notice
The Assessment Notice is the document that shows the total amount payable, covering import duty, levies, and other charges, after assessment by the Nigeria Customs Service. The Assessment Notice must be taken to the bank for payment of Customs Duty.
This document is generated after your PAAR and Single Goods Declaration have been processed and accepted by the NCS. It represents your final duty liability, and no goods will be released until every charge on the Assessment Notice has been settled in full. Paying on the same day the assessment notice is issued is the standard practice for importers who want to avoid unnecessary delays.
It is not optional if you are interested in knowing how to clear goods at the Nigerian ports without any delay. All the documents included in this list have a specific role to play in the clearing process. The absence of any document included in this list can cause the process to grind to a halt.
Wolid International Services Ltd. offers customs clearance and freight forwarding services at all ports and borders across Nigeria. Our services include documentation assistance, which includes processing Form M, checking the Harmonised System code, PAAR, and road haulage.
📍 21 Oyekan Road, Apapa, Lagos 🌐 wolidinternationalltd.net 📞 +2347044064866
