PAAR in Nigeria: Complete 2025 Guide to Pre-Arrival Assessment Report
Clearing goods at Nigerian ports without stress starts with understanding and correctly processing your PAAR.
In this guide, you’ll learn:
- What PAAR means and why it’s important
- How to process PAAR in Nigeria (step-by-step)
- How long does PAAR processing take
- Nigeria Customs import duty and taxes
- Expert tips to avoid delays in Nigerian ports
Whether you’re a first-time importer or a seasoned freight forwarder, this 2025 PAAR guide will save you time, money, and unwanted port stress.
What is PAAR?
PAAR stands for Pre-Arrival Assessment Report. It is an official document issued by the Nigeria Customs Service (NCS) that contains detailed information about imported goods before they arrive in Nigeria.
A valid PAAR is mandatory for clearing goods into Nigeria. Without it, your shipment could face unnecessary delays or even penalties.
Here’s how it works:
- Your authorised dealer bank (the bank that opened your Form M) will prepare and submit the PAAR Consignment Form electronically via the Nigeria Single Window Trade Portal.
- This form is sent to the NCS along with scanned copies of your final shipping documents.
Documents Needed for PAAR Processing
Before applying for PAAR, make sure you have:
- Final Invoice
- CCVO (Combined Certificate of Value and Origin)
- Transport Document (Bill of Lading, Air Waybill, or Road Waybill)
- Packing List
- Regulatory certificates (e.g., SONCAP, NAFDAC, NESREA, or Import Permit, depending on the goods)
Step-by-Step: How to Process PAAR in Nigeria
- Submit E-Form M
- The importer (through their bank) submits an E-Form M with all pre-import documents to the NCS.
- Preliminary Preview by Customs
- The NCS reviews the E-Form M and supporting documents for accuracy and compliance.
- Registration of Form M
- Once accepted, the E-Form M is officially registered in the NCS system.
- Submission of Final Import Documents
- The authorised dealer bank forwards the final invoice, CCVO, transport document, and packing list to the NCS.
- PAAR Generation
- The NCS generates and issues the PAAR electronically. This document, along with the bill of lading and regulatory documents, will be required for customs clearance at the port.Read Also: Export products from Nigeria
How Long Does PAAR Processing Take?
If all documents are complete and accurate, PAAR can be processed within 24–72 hours. Delays usually happen when:
- Submitted documents are incomplete or inaccurate
- Regulatory certificates are missing
- There’s a mismatch between the Form M and final documents
Nigeria Customs Import Duty & Taxes
When importing into Nigeria, you will pay import duties and taxes based on the CIF value (Cost + Insurance + Freight).
Key points to note:
- Duty Rates: Range from 0% to 35%, depending on the product. The average is around 16.96%.
- VAT: 5% VAT is applied on the sum of CIF + duty + other applicable taxes.
- No Minimum Threshold: All imports, regardless of value, are subject to duty and taxes.
- Some goods (like educational books) are duty-free.
For a detailed breakdown, visit the Nigeria Customs Service website.
Why PAAR Is Crucial for Importers in 2025
In today’s fast-moving trade environment, having your PAAR ready before your shipment arrives is the difference between smooth delivery and frustrating port delays.
With a PAAR:
✅ Customs officers can assess and approve goods before arrival
✅ Import duties are calculated faster
✅ Clearance is quicker and less stressful
Without it:
❌ Clearance delays could result in demurrage and storage fees
❌ Risk of penalties from NCS
❌ Loss of client trust for freight forwarders
How Bowagate Global Limited Can Help
At Bowagate Global Limited, we:
- Handle PAAR processing from start to finish
- Ensure error-free document submission
- Provide customs clearance support for air, sea, and road shipments
- Save you from unwanted port stress with a professional port agency liaison
We’ve helped countless importers process PAAR and clear goods swiftly, even during peak seasons like December when port congestion is at its worst.
📞 Call +234 814 706 8472 or +234 8095788867
💬 Chat with us on WhatsApp
📧 Email: [email protected]
Final Word
Processing PAAR is non-negotiable for importers in Nigeria. With the right guidance and complete documentation, you can get your PAAR approved quickly and clear your goods without delays.
Trust Bowagate Global Limited for your PAAR and customs clearance needs in 2025 — fast, reliable, and compliant with NCS regulations.