SOP Nigeria



AAROCO GLOBAL can assist you in Customs clearance document processing (Form M & PAAR) to clear your goods in Nigeria air & sea Ports. Read required steps below on how to process customs Pre-Arrival & Assessment report (PAAR) and do custom clearance in Nigeria. Feel free to contact us for these processes.

Step 1:

  • Process form M through Consignee’s Banker (Performa invoice, insurance certificate and Regulatory Certificate/Permits (e.g. NAFDAC, SONCAP Pharmaceutical Board of Nigeria, etc. and any additional documents that might be prescribed by relevant government agency). must be attached).
  • Bank will approve form M
  • Your Supplier/manufacturer will then forward shipping document which include; Bill of Lading, Final invoice and Packing List, certificate of origin & CCVO directly to your banker in Nigeria.
  • Bank will forward the above documents to customs office.
  • Customs generate PAAR within 2 days of receiving final documents. From your Bank.
  • Customs transmits PAAR to importer’s bank for collection.

Note 1: TIN (Tax Identification Number) number of Consignee (Company name OR personal name) is needed to take any step, including the very first step.
PAAR Processing period: Few days if there are no issues from bank or customs.

Note 2: Consignee can handle PAAR processing or assign Freight Broker to help process one.


  • Combined certificate of value and origin ( CCVO), which shall contain the following information:
  1. E-form ‘M’ No.
  2. Adequate description of goods
  • Port destination (actual port shall be specify e.g. Apapa, Tincan, Onne, Calabar etc.).
  1. Shipment identification, date of shipment, country of origin, country of supply.
  • Final/commercial invoice.
  • Packing list.
  • Shipped/clean on board Bill of lading/Airway Bill/Railway Bill/Road waybill.
  • Manufacturer’s certificate of production, the phytosanitary certificate or chemical Analysis report, which shall state standards, where applicable, should be available
  • Laboratory test certificate for chemicals, foods, beverages, pharmaceuticals, electrical appliances and other regulated product, where applicable.

Step 2:

  1. Handover your PAAR & other clearing documents mentioned above to your Clearing agent. (Please contact usfor these services )
  2. Assessment notice (custom Debit note) is issued. This document will state clearly total amount of duty payable to Nigeria customs service.
  3.  For assistance in custom duty & tax calculations) Consignee or Clearing agent make payment at customs designated bank as assessed on the custom assessment notice.
  4. This is the most tasking, technical areas in the clearing process;

(a) Examination booking and examination proper
(b) Signing and securing releasing Stamps from different customs units e.g. CIU, Enforcement, Customs Gate control etc.
(c) Signing of examination Form by Government agencies in the Port; e.g. Police, SSS, Anti-drugs (NDLEA), Anti-Bomb, NAFDAC ,SON, and others.

Step 3:  (this last step Apply to Seaport only). For airport clearance process please contact us.

Issuance and Payment of Debit Notes by terminal and shipping companies:

  1. Clearing agent will obtain shipping charges (invoice or debit note) from the Liner agent, also known as shipping company that convey your cargo from country of origin. The debit notes are obtained by presenting Bill of Lading. Examples of these companies; Zim line, known in Nigeria as Lagos & Niger Shipping Line, Maersk Line, MSC, Comet, UASC, Grimaldi Lines, CMA CGM , etc….
  2. In like manner Clearing agent will also proceed to the terminal operator’s office to obtain a debit note or terminal charges. Among their responsibilities; to secure the container and provide handling equipment required to shift, move; load and position containers for customs examination or scanning process within the Sea port.
  3. Payment of both terminal and shipping companies debit note must be paid in their designated banks.
  4. Note in some certain terminals, the terminal charges have to be paid before examination could take place.
  5. Once payment is made to shipping company and cargo is released by the shipping company, Delivery Order (DO) will be issued

This is where all the documents are compiled (shipping company D.O, and other supporting papers, plus customs release documents, all these documents will be required by the terminal operator for Exit note and Terminal Delivery Order (TDO) to be issued by the terminal operator and cargo is released ready for truck out to the Final Gate.

Final Clearing step: The truck proceed to final Gate and wait for another round of documentation by the customs, e.g. confirmation of duty payment, endorsement and multiple registrations of documents. Finally, truck which conveys the container or consignment is allowed to move out from the seaport.

Request for our best clearing quote and Export clearing procedures, we will provide best services and best daily reporting of custom clearing processes.

We can help you with custom clearance of some classified goods without the above recommended process. Contact details here.

Note 4: Certain cargoes do not require Form M e.g. personal effects & Vehicles less than 15yrs of age.

Note 5:  that, there are running costs and PR attached, at virtually every stage in clearing.

Prepared by:

Import Clearing Department (Ocean)

Harrion Global logistics limited.

Contact us today and experience first-hand our professional, effective and efficient services.

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