Form M opens the import; PAAR assesses it. Here is exactly what each document does, what your bank checks, and how to avoid the query loop.
Two documents control every Nigerian import: Form M at the start, PAAR before arrival. Understand what each one does and the process stops being mysterious.
Form M — registering the import
Form M is opened with an Authorized Dealer Bank (any bank licensed by CBN for trade) on the Nigerian Single Window trade portal. It tells the system: who is buying, what, from whom, for how much, under which Incoterm.
Documents your bank will attach or check
- Proforma invoice — description must be detailed and HS-aligned
- SONCAP Product Certificate (for regulated goods like trucks)
- Marine insurance certificate from a Nigerian insurer (NDIC-regulated)
- Beneficiary (supplier) details matching the PI exactly
PAAR — the pre-arrival assessment
Once shipping documents are presented (after the goods sail), the system issues the Pre-Arrival Assessment Report. PAAR states the assessable value, the HS classification and the duty/levy treatment Customs will apply. Clearance happens against PAAR.
The query loop — and how to avoid it
PAAR queries almost always come from inconsistency:
- Goods description differs between PI, Form M and bill of lading
- Values that look out of range for the product class
- Missing or expired SONCAP PC reference
Fix: freeze the description language at PI stage and reuse it verbatim on every later document. Ask your supplier to put the exact description on the invoice and bill of lading.
Payment connection
For most truck imports, payment flows T/T against documents or by L/C. The bank's FX processes sit alongside Form M — talk to your bank about current FX allocation practice when you open the Form M, not after the vessel sails.
Checklist before you open Form M
- PI final, with exact description and Incoterm
- SONCAP PC issued or in final processing
- Nigerian marine insurance arranged
- Clearing agent briefed; free-time at port confirmed
Regulatory figures and duty rates change. Always confirm current requirements with the Standards Organisation of Nigeria (SON), the Central Bank of Nigeria (CBN), Nigerian Customs Service and your licensed clearing agent before you ship.