Understanding PAAR Processing in Nigeria

PAAR processing in Nigeria is a critical step in the country’s import clearance system. PAAR (Pre-Arrival Assessment Report) is issued by the Nigeria Customs Service (NCS) and is required for the clearance of goods imported into Nigeria. It provides an official assessment of the value of imported goods and determines the applicable duties and taxes before cargo arrival.

For importers, freight forwarders, and clearing agents, efficient PAAR processing is essential to avoid delays, demurrage charges, and compliance issues at Nigerian ports.

As Nigeria remains a major trade hub in West Africa—particularly for FMCG, industrial equipment, agricultural products, and raw materials—understanding how PAAR processing works is vital for smooth import operations.

Why PAAR Is Important for Importers

The PAAR system was introduced to improve transparency, reduce under-invoicing, and enhance revenue collection. It ensures:

• Proper valuation of imported goods

• Accurate duty and tax assessment

• Reduced disputes at the port

• Faster cargo clearance when documentation is correct

Without an approved PAAR, goods cannot be cleared from Nigerian ports such as Apapa, Tin Can Island, or Port Harcourt.

For businesses operating in wholesale distribution, manufacturing, or retail supply chains, any delay in PAAR processing can disrupt inventory flow and affect delivery timelines.

The PAAR Processing Procedure in Nigeria

Understanding the process step-by-step helps importers avoid costly mistakes.

1. Form M Registration

The process begins with opening a Form M through an authorized commercial bank in Nigeria. The Form M must contain accurate details of:

• Supplier information

• Product description

• HS codes

• Country of origin

• Freight and insurance details

Errors at this stage often lead to PAAR queries later.

2. Submission of Required Documents

After shipment, the importer (or their agent) submits relevant documents to Nigeria Customs via the PAAR portal. These typically include:

• Final invoice

• Bill of lading

• Packing list

• Certificate of origin

• Insurance certificate

Customs reviews these documents to determine the correct customs value.

3. PAAR Issuance

If documentation and valuation are acceptable, Customs issues the PAAR. If discrepancies are identified, a query is raised and must be resolved before approval.

4. Customs Clearance

Once PAAR is issued, the importer proceeds with duty payment and clearance procedures at the port.

Common Challenges in PAAR Processing

Despite being a structured system, PAAR processing in Nigeria can present several challenges:

Inaccurate HS Codes

Incorrect classification of goods can lead to reassessment, penalties, or extended delays.

Under-valuation Disputes

If Customs suspects undervaluation, additional documentation may be required.

Documentation Errors

Missing or inconsistent information between Form M, invoice, and bill of lading frequently triggers queries.

Delays in Query Resolution

Slow responses to Customs queries can result in cargo storage fees and demurrage costs.

These issues are especially problematic for FMCG importers and time-sensitive cargo such as food products or pharmaceuticals.

How to Avoid Delays in PAAR Processing

To streamline PAAR processing in Nigeria, businesses should:

• Ensure accurate product descriptions and HS codes

• Work with experienced customs agents

• Maintain consistent documentation across all trade documents

• Verify supplier invoices before submission

• Respond quickly to Customs queries

Proactive compliance reduces the risk of cargo being held at the port.

How Wigmore Trading Supports PAAR Processing in Nigeria

For companies importing goods into Nigeria, professional support can significantly reduce delays and compliance risks.

Wigmore Trading works closely with importers, distributors, and international suppliers to ensure documentation accuracy and smooth customs coordination. With experience in sourcing, logistics, and wholesale distribution across Nigeria and West Africa, the team understands the regulatory landscape and operational challenges involved in PAAR processing.

Whether you are importing FMCG products, industrial materials, or bulk commodities, Wigmore Trading can help coordinate documentation, supplier communication, and clearance support to minimize disruption.

By integrating sourcing, freight coordination, and customs support, businesses can reduce bottlenecks and maintain supply chain continuity.

The Role of Compliance in Nigerian Trade

Nigeria’s import environment continues to evolve, with increasing emphasis on transparency and accurate valuation. Companies that treat PAAR processing as a compliance priority—rather than an administrative afterthought—are better positioned to:

• Reduce operational risk

• Improve port clearance timelines

• Avoid regulatory penalties

• Strengthen supplier relationships

For growing businesses in retail, manufacturing, and distribution, efficient PAAR management contributes directly to profitability and competitiveness.

Final Thoughts

PAAR processing in Nigeria is a fundamental component of import clearance. While the system promotes transparency and proper valuation, it requires precision, documentation discipline, and regulatory knowledge.

Businesses that understand the process and partner with experienced trade professionals can avoid unnecessary delays and additional costs.

Wigmore Trading can help. From sourcing and supplier coordination to customs documentation support, the team works with importers to ensure smoother cargo clearance and stronger supply chain performance.

Contact Wigmore Trading today to streamline your sourcing and import operations in Nigeria.