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What is PAAR, and how does it help with customs clearance in Nigeria?

The Pre-Arrival Assessment Report (PAAR) is an essential document issued by the Nigeria Customs Service (NCS) that facilitates the customs clearance of goods entering Nigeria. It serves as a pre-shipment notification that assesses and validates the details of imported cargo before it arrives at the Nigerian port. PAAR ensures that all relevant duties and tariffs are correctly calculated and paid in advance, helping to streamline the clearance process.

At Easy Emperor Agencies Ltd, we guide our clients through the entire PAAR application process. Here’s how it works:

  1. Documentation Collection: We begin by collecting the necessary documents, which typically include:

    • Commercial Invoice

    • Packing List

    • Bill of Lading

    • Form M (Mandatory import form from the Central Bank of Nigeria)

    • Insurance Certificate

  2. Form M Processing: Before a PAAR can be requested, a Form M must be opened through an authorized dealer bank and submitted to the Nigeria Customs Service for approval. We assist clients in ensuring all required data is correctly filled out to avoid delays.

  3. PAAR Generation: Once the Form M is approved and shipment details are confirmed, we apply for the PAAR. This is typically processed within 48–72 hours, after which the document is sent electronically to Nigerian Customs.

  4. Customs Presentation and Clearance: Upon cargo arrival, the PAAR is submitted alongside other clearing documents. Because all duties and assessments have been pre-evaluated, the clearance process is significantly faster and more predictable—helping clients avoid demurrage fees or cargo seizure.

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