Bill of Entry Nigeria — NCS Import Guide

Nigerian importers file customs entries via NICIS2 after obtaining a Form M from CBN-authorized banks and a Pre-Arrival Assessment Report (PAAR) from Nigeria Customs Service (NCS). Import duties, levies, and VAT are assessed based on HS classification and CIF value.

Last updated: July 18, 2026

Nigeria is West Africa's largest economy and most active import market. Its customs clearance system involves multiple mandatory steps — Form M from the Central Bank, PAAR from Nigeria Customs Service, and electronic declaration on NICIS2. Understanding this process is essential for any business importing into Nigeria or working with Nigerian trade partners. This guide explains the full process from Form M to port delivery at Lagos.

Nigeria's Import Control Framework

Nigeria's import system is unique in combining foreign exchange control (CBN) with customs control (NCS) in a single pre-clearance workflow:

Step 1 — Form M: The Starting Point

Every commercial import into Nigeria worth more than USD 1,000 requires a Form M — a foreign exchange authorization issued by the importer's bank (an Authorized Dealer bank) under CBN supervision. Without Form M, no commercial import can be legally settled in foreign exchange.

To obtain Form M:

1. Importer obtains proforma invoice from foreign supplier
2. Importer applies to their AD bank with: proforma invoice, company registration documents, tax clearance certificate, bank statements
3. Bank approves and opens the Form M — valid for 6 months, extendable
4. Supplier ships goods against the Form M number — Form M reference must appear on shipping documents

Step 2 — Pre-Arrival Assessment Report (PAAR)

The PAAR (Pre-Arrival Assessment Report) is Nigeria's customs risk assessment conducted before cargo arrives. It is generated by NCS on NICIS2 based on the declaration filed by the customs agent:

• Importer's agent submits pro forma invoice and bill of lading to NCS via NICIS2 before vessel arrival
• NCS assesses the HS classification, value, and duty payable in advance
• PAAR is issued with a duty assessment — payment of this duty is required for clearance
• Original PAAR must accompany the shipment documents at the port

Duty Structure in Nigeria

NICIS2 — Nigeria's Customs Declaration System

NICIS2 (Nigerian Customs Information System 2) is the electronic platform for all customs declarations in Nigeria. Licensed customs agents use NICIS2 to:

• File import declarations (formally: IM7 Single Administrative Document)
• Submit PAAR requests
• Pay customs duties and levies
• Track clearance status

Step-by-Step Nigeria Import Clearance

1. Obtain Form M from AD bank before shipment
2. Supplier ships goods with Form M reference on all documents
3. On receipt of shipping documents, customs agent files PAAR request on NICIS2
4. NCS generates PAAR with duty assessment
5. Goods arrive at Lagos port (Apapa or Tin Can Island)
6. Customs agent files formal import entry (IM7) on NICIS2
7. NCS examines cargo if selected (examination is very common at Nigerian ports)
8. Importer pays assessed duties and levies
9. NCS issues release order
10. Port authority (APMT or terminal operator) issues delivery order after terminal charges

Lagos Ports — Practical Notes

Nigeria's major import ports are in Lagos:

• Apapa Port — oldest and busiest; notorious for traffic congestion on access roads
• Tin Can Island Port — alternative to Apapa; growing in volume
• PTML (Port and Terminal Multiservices Limited) — RoRo terminal
• Onne Port (Portharcourt) — oil sector cargo

Port congestion and trucking are major operational challenges at Nigerian ports. Customs clearance times quoted below assume ports are operating normally — delays of 10–30 days are common during congestion periods.

Typical Nigeria Customs Clearance Timeline

Frequently Asked Questions

What is Form M in Nigeria and who issues it?

Form M is a foreign exchange authorization document issued by a Central Bank of Nigeria (CBN) authorized bank on behalf of the importer. It allows foreign exchange remittance for import payments and is mandatory for all commercial imports exceeding USD 1,000 in value.

What is PAAR in Nigeria customs?

PAAR (Pre-Arrival Assessment Report) is Nigeria Customs Service's duty assessment issued before goods arrive. It pre-calculates import duty based on HS code, value, and applicable levies. The PAAR must be obtained and the assessed duties paid as part of the clearance process.

Do I need a Form M for small personal imports?

No. Form M is required for commercial imports. Personal imports, gifts, and samples below threshold values follow simplified procedures. However, Nigeria Customs frequently disputes the "personal" status of commercial quantities declared as personal imports.

Are there restricted or prohibited goods in Nigeria?

Yes — Nigeria has an extensive list of prohibited imports (e.g., second-hand clothing, certain textiles, some food items, used vehicles above a certain age) and controlled goods requiring specific licenses. Always verify current status on the NCS website or with a local customs agent before arranging shipment.