Form M and PAAR in Nigeria Explained (B'Odogwu Update)

If you import into Nigeria, two documents decide how smoothly your cargo clears: the Form M and the PAAR. Here is what each one is, the order they come in, and what has changed with the Nigeria Customs Service's B'Odogwu platform.

What is Form M?

Form M is the mandatory registration of an import into Nigeria. It is opened through an authorised dealer bank before the goods are shipped and records the importer, the supplier, a description of the goods, their HS code, quantity, value and the mode of payment. It is valid for a fixed period and can be amended or extended through your bank if needed.

Typical requirements when opening a Form M:

• Your company's registration details and tax identification number
• A final proforma invoice from the supplier
• Product details and HS code
• Any product certificates required for your goods (for example, SONCAP product certificates)

Your bank will confirm its own list. Open the Form M as soon as the proforma is final: everything after it depends on it.

What is PAAR?

The Pre-Arrival Assessment Report is issued by the Nigeria Customs Service. After the goods ship, Customs reviews the Form M together with the final commercial invoice, packing list and bill of lading or airway bill, and issues the PAAR confirming the classification and value it will use to assess duty.

The PAAR should be issued before the vessel or flight arrives. Without it, the declaration cannot be completed and the cargo waits at the terminal.

Form M and PAAR on B'Odogwu

B'Odogwu is the Nigeria Customs Service's in-house clearance platform, replacing the older NICIS II system. It was piloted at the PTML terminal and extended to Apapa and Tin Can, and Customs issued the first PAAR under B'Odogwu in 2025. Form M records have been migrating to the platform, and Customs has stated publicly that importers should not pay any fee for this migration.

For importers, the practical point is simple: make sure your bank and your clearing agent are working in the current system for your port, and that the details on your Form M match your invoice and bill of lading exactly.

Common Form M and PAAR problems

• Opening the Form M after the goods have shipped.
• Invoice values, quantities or descriptions that differ from the Form M.
• Wrong or vague HS codes.
• Missing product certificates for regulated goods.
• An expired Form M on a delayed shipment.

How we help

We review your proforma, HS codes and permits before you pay your supplier, tell you what your bank will need, and follow the PAAR through Customs so clearance can start the day your cargo arrives.