A phase-by-phase documentation guide covering FORM M, NAFDAC, SON, PAAR, and pre-arrival assessment built for teams managing multiple concurrent shipments into Nigeria.
How to use this checklist: Work through each phase in sequence. Tick items as they are confirmed, not when they are initiated. Each phase should be completed before the next begins.
PHASE 1 — BEFORE THE ORDER IS PLACED
Pre-Order Compliance Setup
Confirm regulatory requirements, tariff classification, and FORM M before your supplier raises a single invoice.
TARIFF CLASSIFICATION & DUTY
- Confirm HS code classification with your customs broker before the purchase order is issued
- Verify the applicable duty rate under the ECOWAS Common External Tariff for your confirmed HS code
- Check for applicable duty relief provisions like tariff concessions, duty drawback eligibility, or sector-specific exemptions
FORM M — FOREIGN EXCHANGE & IMPORT DOCUMENTATION
- Initiate FORM M application at your authorized dealer bank immediately after the purchase order is confirmed
- Confirm FORM M value aligns exactly with the expected commercial invoice value from your supplier as discrepancies between FORM M value and invoice value trigger mandatory manual review at PAAR stage
- Confirm FORM M is fully endorsed and active before authorizing your supplier to ship
NAFDAC, SONCAP & SECTOR PERMITS
- Determine if goods require a NAFDAC import permit. This applies to food, beverages, drugs, cosmetics, medical devices, packaged water, and chemicals
- Determine if goods require a SONCAP import permit. This applies to electronics, electrical equipment, steel products, building materials, and selected consumer goods
- Identify any additional sector-specific permits required for your product category and initiate applications early
PHASE 2 — BEFORE THE SHIPMENT LEAVES ORIGIN
Supplier Documentation Package
All documents must be received, reviewed, and confirmed accurate before your supplier releases cargo. Not after.
Commercial Invoice: correctly describing goods, unit values, total CIF or FOB value, country of origin, HS code, and Incoterms. The description on the invoice must match the HS code declared in your SGD exactly.
CORE SHIPPING DOCUMENTS
- Packing list: itemized by carton or pallet, with gross and net weights, dimensions, and package markings
- Bill of Lading (sea) or Airway Bill (air): consignee and notify party details must match your FORM M exactly
- Certificate of Origin: authenticated by the relevant Chamber of Commerce or trade authority in the country of manufacture
REGULATORY & INSPECTION CERTIFICATES
- NAFDAC Import Permit: Confirm validity dates have not lapsed. Check that the permit covers the specific product formulation being shipped
- Pre-Shipment Inspection Certificate issued by a NAFDAC or SON approved inspection agency at origin (where applicable)
- SON Certificate of Conformity: confirm it covers the exact model, batch, and specification of goods being shipped
- Any product-specific regulatory certificates: phytosanitary certificate, fumigation certificate, material safety data sheet, or food safety test report
- Marine/air cargo insurance certificate: confirm coverage amount equals CIF value
PHASE 3 — 5 DAYS BEFORE VESSEL/AIRCRAFT ARRIVAL
Pre-Arrival Assessment (PAAR) & Duty Payment
The most time-critical phase. Late submission here is the single most common cause of avoidable customs delays.
SGD SUBMISSION & PAAR
- Confirm SGD accurately reflects the HS code, declared value (CIF), quantity, and FORM M reference number
- Submit Single Goods Declaration (SGD) via the Nigeria Customs Service Trade Modernization Portal — minimum 5 working days before vessel arrival
- For sea freight, target submission when the vessel departs origin port. For airfreight, submit on the day of departure
- Monitor PAAR generation — confirm with your broker within 24 hours of SGD submission
- Review PAAR for accuracy before authorizing duty payment
DUTY PAYMENT & RELEASE
- Authorize and confirm duty payment to your customs broker with sufficient lead time before vessel arrival
- Obtain duty payment receipt and confirm it has been uploaded to the NCS portal and linked to your SGD
- Confirm examination channel with your broker — Green (no exam), Yellow (documentary), or Red (physical examination)
PHASE 4 — AFTER VESSEL ARRIVAL
Port Collection & Final Delivery
Demurrage begins accumulating from vessel arrival. Every day of delay here has a direct cost.
POST-CLEARANCE COLLECTION
- Obtain Delivery Order (DO) from the shipping line after customs release
- Book truck slot via the terminal appointment system — minimum 72 hours in advance of planned collection
- Confirm examination is fully concluded before dispatching transport to the terminal
- Confirm terminal charges are settled before gate out is authorized
- Obtain gate pass from the terminal and brief your transport provider on gate procedures
- Inspect cargo condition on collection — document any damage immediately before leaving the terminal
This checklist is designed to help importers understand the documentation process behind successful customs clearance. But understanding the process and managing it are two different things.
At Transport Tech Africa, we manage the entire import documentation and clearance process from origin to final delivery, so your team can focus on running the business while we handle the logistics.
Need support with your next shipment? We’d be happy to help.
Contact us:
Phone: +234 (0) 9159894270
Email: cs@transporttechafrica.com
Website: www.transporttechafrica.com