How to Clear Goods from Customs in Nigeria: A Step-by-Step Guide

Clearing goods in Nigeria follows the same sequence whether your cargo arrives by sea at Apapa, Tin Can Island or Lekki Deep Sea Port, or by air at Murtala Muhammed International Airport (MMIA). Most delays and extra charges happen because one step was started late or a document was missing. This guide walks through each stage in order.

1. Before shipment: Form M

Every commercial import into Nigeria starts with a Form M, registered through an authorised dealer bank before the goods leave the supplier. It records what you are importing, its value and its HS code, and it is the basis for everything that follows, including the foreign exchange for payment. Open it as soon as you have a final proforma invoice from your supplier.

At this stage, also check whether your goods need product permits:

• SONCAP (Standards Organisation of Nigeria Conformity Assessment Programme) for regulated products such as electrical items, building materials and many manufactured goods.
• NAFDAC registration and permits for food, drinks, drugs, cosmetics, medical devices and chemicals.
• Other agency permits for specific goods (for example, some agricultural and security-related items).

2. While the cargo is moving: the PAAR

The Pre-Arrival Assessment Report (PAAR) is issued by the Nigeria Customs Service after it reviews your Form M and shipping documents (invoice, packing list and bill of lading or airway bill). It confirms the classification and value Customs will use to assess duty.

Customs now processes PAAR on B'Odogwu, its own clearance platform that replaced NICIS II. It was piloted at the PTML terminal and extended to Apapa and Tin Can, and Form M records have been migrating to it. Customs has publicly stated that there is no fee for this migration.

Aim to have the PAAR issued before the vessel or flight arrives. If it is late, your cargo waits at the terminal while charges grow.

3. On arrival: declaration and duty

Your licensed customs agent lodges the declaration and the duty is assessed. Duty is based on the CIF value (cost, insurance and freight) and the rate for the goods' HS code under the ECOWAS Common External Tariff, plus applicable levies, with 7.5% VAT charged on top. Duty is paid through designated banks, and payment is confirmed in the Customs system.

4. Examination

Depending on Customs' risk assessment, cargo may be released after document checks or selected for physical examination, where officers open the container and compare the goods with the declaration. Your agent should attend so any query can be answered on the spot. Undervaluation or a wrong HS code at this stage can lead to a demand notice for extra duty and penalties, which is why classification matters from the start.

5. Terminal and shipping line charges

Before the container can leave, terminal charges and shipping line charges (including any demurrage) must be settled, and the shipping line issues a delivery order. Every day beyond the free period adds both terminal storage and shipping line demurrage.

6. Release, gate-out and delivery

Once Customs releases the cargo and charges are paid, the container is gated out. Trucks entering Lagos ports are booked through the Nigerian Ports Authority's electronic call-up system, so haulage should be arranged in advance. After unloading, the empty container is returned to the shipping line's holding bay so your deposit can be refunded.

Where clearance usually goes wrong

• Form M opened late, so PAAR is not ready on arrival.
• Missing SONCAP or NAFDAC documents for regulated goods.
• Invoice values or HS codes that do not match the goods.
• No haulage booked, so a released container stays at the terminal.
• Empty containers returned late, losing the deposit.

Need it done for you?

Flaming Integrated Logistiks clears sea and air cargo in Lagos and delivers it to your door. Send us your documents before the goods ship and we will tell you exactly what is needed.