Importing goods into Nigeria means working with the Nigeria Customs Service (NCS) and a handful of other agencies. The process is rules-driven, and a single missing document can hold a container at the port for days while demurrage charges climb. This guide walks through customs clearance in Nigeria step by step, the way a licensed customs broker actually handles it.
Step 1: Register and open a Form M
Before any goods ship, the importer (or their agent) must open a Form M through an authorised dealer bank on the Nigeria Trade Portal. Form M is the foundation of the entire import — it ties your transaction to the Central Bank of Nigeria’s foreign exchange and trade monitoring system and is mandatory for almost all imports, whether or not foreign exchange is involved.
Step 2: Obtain the PAAR
Once your supplier issues the final invoice and shipping documents, NCS reviews the Form M and issues a Pre-Arrival Assessment Report (PAAR). The PAAR states the assessed value, applicable duty rate (HS code), and levies. It replaced the old Risk Assessment Report and is now the primary valuation document for clearing goods.
Step 3: Classify goods and calculate duty
Every product is classified under an HS (Harmonised System) code, which determines the import duty rate. On top of duty you will typically pay VAT (currently 7.5%), a 1% Comprehensive Import Supervision Scheme (CISS) fee, the ECOWAS Trade Liberalisation Scheme levy, and surcharges. Getting the HS classification right is where experienced brokers save importers the most money.
Step 4: Pay duties and generate the SGD
Duties are paid to a designated bank, after which a Single Goods Declaration (SGD) is lodged on the NICIS II platform. The declaration is routed to an examination lane — green (release), or red/scanning (physical or scanner examination).
Step 5: Examination and release
Customs and, where relevant, agencies such as NAFDAC, SON or Quarantine inspect the consignment. Once satisfied, NCS issues a release and an exit note. Your haulage partner then moves the container out of the terminal before free-time expires.
Common reasons clearance gets delayed
- Form M and final invoice details that do not match
- Wrong or disputed HS code and valuation
- Missing regulatory permits (NAFDAC, SONCAP, etc.)
- Late duty payment pushing you past terminal free-time
JBV Logistics is a freight forwarder licensed by the Nigeria Customs Service as a customs broker. We manage the full clearance cycle at Apapa, Tin Can Island and Murtala Muhammed International Airport so your cargo moves on time. Talk to our team or learn more about our execution services.
