Nigerian importers file bills of entry through Nigeria Customs Service systems (NICIS) after Form M and PAAR processes, declaring HS codes and duties before release at Apapa and other ports.
NCS and NICIS
Nigeria Customs Service (NCS) processes import declarations through NICIS. Importers typically complete Form M and PAAR (Pre-Arrival Assessment Report) before the bill of entry / SGD is filed.
Typical import path
- Form M approved by authorized dealer bank
- Supplier ships; PAAR issued against invoice
- Customs agent files single goods declaration (bill of entry)
- Duty payment and examination if selected
- Delivery from Apapa, Tin Can, or Onne port
Regional links
See UAE guide for Gulf trade lanes and how to file for universal steps.
UAE & international guides
Related guides — Admin → Guide Pages.
Download BOE format
Free Word, Excel, and PDF-ready templates — use before filing in ICEGATE, NBR, or your national customs portal.
Prepare your import documentation
Use free templates, country guides, and step-by-step customs topics — no account required.
Frequently asked questions
A mandatory pre-import finance document processed through banks before customs clearance.
Pre-Arrival Assessment Report validating invoice value before goods arrive.