Clearing cargo through Nigeria’s ports can often feel overwhelming. Between customs checks, agency requirements, and strict documentation, even a small error can delay shipments for weeks and lead to unexpected costs. For importers, exporters, and freight forwarders, success largely depends on getting the right paperwork in order before cargo arrives at the port.
In Nigeria, customs clearance is governed by the Nigeria Customs Service (NCS) under the Customs and Excise Management Act (CEMA). Several government agencies, including the Central Bank of Nigeria (CBN), Standards Organisation of Nigeria (SON), and National Agency for Food and Drug Administration and Control (NAFDAC), also play roles depending on the type of goods. To help businesses navigate this process, here are the five essential documents you must have for smooth cargo clearance.
1. Form M
The Form M is the foundation of every import transaction in Nigeria. Issued by the Central Bank of Nigeria, it is mandatory for all imports and ensures that the government has visibility on foreign exchange utilization. Without an approved Form M, your goods cannot legally enter the country.
Key points about Form M:
- It must be completed electronically on the Nigeria Single Window Trade Portal.
- Only banks authorized by the CBN can validate it.
- Supporting documents like a proforma invoice, insurance certificate, and product certificates (where applicable) are required.
- Importers must ensure accurate description and classification of goods to avoid queries or rejections.
Delays in processing Form M are one of the most common causes of shipment holdups in Nigeria, so starting early is critical.
2. Bill of Lading or Airway Bill
The Bill of Lading (B/L) for sea freight or Airway Bill (AWB) for air freight serves as proof of shipment and a contract between the shipper and the carrier. It details the nature, quantity, and destination of the goods being transported.
For customs clearance in Nigeria, this document must:
- Match the information on Form M exactly (weight, description, consignee details).
- Indicate the Nigerian port of discharge.
- Be endorsed correctly by the shipping line or airline.
Any discrepancies between the Bill of Lading and other documents can trigger delays, fines, or outright seizure of goods.
3. Pre-Arrival Assessment Report (PAAR)
Introduced by the Nigeria Customs Service, the Pre-Arrival Assessment Report (PAAR) is designed to streamline the clearance process. It replaces the older Risk Assessment Report (RAR).
Highlights of PAAR:
- Issued by banks based on documents provided by the importer.
- Provides customs with a valuation benchmark for assessing duties and taxes.
- Helps reduce disputes over under-invoicing or misclassification of goods.
Without PAAR, customs cannot process clearance efficiently, and cargo may be delayed indefinitely at the port.
4. Commercial Invoice & Packing List
These two documents go hand in hand. The Commercial Invoice gives details of the transaction between the exporter and importer, value of goods, currency, terms of payment, and Incoterms used. The Packing List itemizes the contents of each package, including weights, dimensions, and how the goods are packed.
In Nigeria, customs officers rely heavily on these documents to verify cargo against what is physically presented. For high-risk goods, agencies like SON or NAFDAC may demand additional inspection. A mismatch between declared value and invoice is one of the leading causes of disputes with customs.
5. Insurance Certificate
Under Nigerian law, every import shipment must be insured with a policy issued by a NAICOM-licensed insurer. This requirement ensures that in the event of loss, damage, or theft, both the importer and the Nigerian economy are protected.
Points to note:
- Insurance must cover the full value of goods plus freight.
- Policies obtained abroad are not valid for customs purposes.
- The insurance certificate must be attached to the Form M application.
Failure to provide a valid insurance certificate not only delays clearance but may also attract penalties.
Other Supporting Documents to Consider
While the above five documents are non-negotiable, certain goods require additional paperwork:
- SONCAP Certificate for regulated products under the Standards Organisation of Nigeria.
- NAFDAC Permit for food, drugs, and cosmetics.
- Phytosanitary Certificate for agricultural produce.
- Import Duty Exemption Certificates (IDEC) for government-approved waivers.
Importers should confirm with their freight forwarder or logistics partner what additional documents may apply to their cargo.
Cargo clearance in Nigeria is often seen as complicated, but in reality, it is a process of compliance. With the right documents in hand, Form M, Bill of Lading/Airway Bill, PAAR, Commercial Invoice & Packing List, and Insurance Certificate, businesses can significantly reduce delays, avoid fines, and cut down on unnecessary costs.
At SKYBLUE DRY PORT TERMINAL, we advise clients to treat documentation as a core part of logistics planning, not an afterthought. A smooth clearance process begins long before your cargo arrives at the port, and it starts with getting the paperwork right.
