What is PAAR – How to Process PAAR in Nigeria

What is PAAR? Who processes and issues PAAR? And what is PAAR used for in Nigeria?

All of the above will be explained in this article!

Importing goods into Nigeria has a procedure that involves obtaining compliance documents which can also be called shipping documents.

Check The Portway’s detailed article on the comprehensive list of shipping documents in Nigeria’s import trade logistics.

What is PAAR?

PAAR is simply an acronym for Pre-Arrival Assessment Report.

To clear goods entering into Nigeria, a valid and approved PAAR by the Nigeria Customs Service (NCS) is required.

This document is one of the key requirements of the Nigerian Customs Services for clearing imported goods into Nigeria. It is a tool for accurate duty assessment.

In a more elaborate way, PAAR is a document (or Clean Report of Inspection document) which confirm conformity of the import to importer’s country set criteria and or import guidelines. It provides timely, multi-dimensional risk analysis at every stage of customs processes.

As earlier stated it is a document that determines the rate of duty to be paid on a particular item / Group of items imported. It also show clearly the exchange rate at the time of transaction.

Documents required to process PAAR

  • Final Invoice
  • Packing List
  • Original Bill of Lading (for Sea freight) or airwaybill (for airfreight)
  • CCVO (Combine Certificate of Value and Origin)
  • Son Cap Certificate.
  • Manufacturers’ Certificate of origin (if applicable)
  • Certificate of Analysis (depending on the item imported)

PAAR Procedure by Customs

Below is the step by step guide on PAAR procedures by the Nigeria Customs Service:

Step 1: The importer contacts his supplier to make the above documents which are also known as final shipping documents available.

Step 2: The final shipping documents is courier directly to the importer’s transacting bank i.e where the Form M was established.

Step 3: The bank receives the documents and then upload to Nigeria Customs Service platform for final PAAR processing.

Note: As a leading compliant and clearance agency, the Nigeria Customs Service reserves the right to uplift the value, insurance or the freight, on the uploaded PAAR if the product is under-valued or the CIF is low.

It is also important to note that, the Harmonized System (HS Code) can be changed if it does not tally with the description of the product declared.

Step 4: Once the PAAR is finally processed, it will be sent to the transacting bank while, the importer receives a copy through his mail.

Step 5: The importer then proceeds to his bank to collect his endorsed PAAR and other shipping documents which, he will then hand over to Customs broker/clearing agent for clearing process to commence.


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