What Documents Do I Need to Import Goods into Nigeria?

Missing or incorrect paperwork is the number one reason cargo gets stuck at Nigerian ports. If you want to know what documents you need to import goods into Nigeria, this guide gives you a whencomplete checklist, explains what each document does, and shows in the process you need it.

The key principle: most import documents must be ready before your goods arrive, many before they even leave the supplier.

Key takeaways

• Most import documents must be ready before goods arrive, and many before they ship.
• The core pack is Form M, PAAR, commercial invoice, packing list, bill of lading or air waybill, and insurance.
• Regulated goods also need SONCAP, NAFDAC, NAQS or other permits.
• Mismatched values, names or descriptions across documents are the top cause of delays.

Import documents at a glance

1. Commercial documents

Proforma invoice

A quotation from your supplier showing product description, quantity, unit price, total value, Incoterm and HS code. You need it to open Form M.

Commercial invoice

The final invoice showing what was actually shipped. Its values and descriptions must match Form M and the PAAR. Differences trigger queries.

Packing list

Details each package, contents, quantities, weights and dimensions. Customs uses it to plan and verify examinations.

2. Financial and pre-shipment documents

Form M

Form M is the mandatory pre-import declaration for goods coming into Nigeria. It is processed through an authorised dealer bank and electronic trade platforms, and increasingly integrated into the Nigeria Customs Service's B'Odogwu system. It records the importer, supplier, goods, value and payment method.

Tip: open Form M before your supplier ships. Goods shipped without a valid Form M create serious clearance problems.

Insurance certificate

Imports into Nigeria are generally required to be insured with a Nigerian-registered insurer, and a certificate is linked to your Form M. Learn more in do I need insurance for international shipments.

3. Transport documents

Bill of Lading (sea freight)

Issued by the shipping line or forwarder. It is a receipt for the goods, evidence of the contract of carriage and, in its original form, a document of title. You need it to take delivery. Read what a bill of lading is and why you need one.

Air Waybill (air freight)

The air cargo equivalent. It is not a document of title, but it is required for collection and clearance.

Certificate of origin

Shows where goods were made. It can affect duty treatment, for example, goods originating in ECOWAS states under trade schemes.

4. Customs documents

PAAR (Pre-Arrival Assessment Report)

Generated by Nigeria Customs after reviewing your Form M and shipping documents. It confirms classification and valuation before cargo arrives, and is required for your declaration.

Customs declaration (entry)

Filed by a licensed customs agent on the Customs platform. It uses data from your PAAR, invoice and transport documents to calculate duty.

Duty and tax payment evidence

Proof of payment of import duty, levies and VAT. See how import duties are calculated.

5. Regulatory permits and product certificates

Some goods need approval from other government agencies. Common ones include:

• SONCAP certificate from the Standards Organisation of Nigeria, for regulated products such as electronics, electrical items, building materials, auto parts and many manufactured goods.
• NAFDAC permit from NAFDAC, for food, drinks, drugs, cosmetics, medical devices and chemicals.
• NAQS clearance from the Nigerian Agricultural Quarantine Service, for plants, animals and agricultural products.
• End-user certificates, for security-sensitive items.
• NESREA permits, for some environmentally sensitive goods.

Since March 2026, many of these permits can be processed through the National Single Window, which connects these agencies in one platform.

Also check your goods are not on the Nigeria Customs import prohibition list. See can I ship prohibited or restricted items.

When each document is needed: a simple timeline

1. Before you pay your supplier: proforma invoice, HS code confirmation, product permit check.

2. Before shipment: Form M, insurance certificate, product certificates started.

3. At shipment: commercial invoice, packing list, bill of lading or air waybill, certificate of origin.

4. While goods are in transit: PAAR issued, permits finalised, documents sent to your clearing partner.

5. On arrival: customs declaration filed, duty assessed and paid.

6. Before release: examination (if selected), terminal and shipping line charges settled, delivery order issued.

Working to this timeline means your agent can file the moment the vessel or flight arrives, instead of starting from zero.

Common documentation mistakes

• Invoice value different from Form M value.
• Product description too vague ("assorted goods", "spare parts").
• Wrong or inconsistent HS codes.
• Consignee name on the bill of lading different from the Form M importer.
• Permits applied for after the goods arrive.
• Missing TIN or company registration details.

Each of these can add days, and demurrage, to your clearance. Our guide on what documents customs needs from you explains how Customs checks each one.

Frequently asked questions

What is Form M in Nigeria?

A mandatory pre-import declaration opened through an authorised bank before goods are shipped to Nigeria.

Can I import without Form M?

Commercial imports without a valid Form M face serious clearance problems and possible penalties.

What is PAAR used for?

It is Customs' pre-arrival assessment of your goods, used to prepare the declaration and calculate duty.

Do all goods need SONCAP?

No. Only regulated products. Check with SON or your forwarder before shipping.

Let us handle your import paperwork

DE-BLINGS prepares and checks every document before your cargo sails, so nothing is left to chance at the port. Explore our import clearance and customs clearance services, or book a free consultation.