When it comes to importing goods into Nigeria, obtaining the Pre-Arrival Assessment Report (PAAR) is a critical step in the documentation process. The Nigeria Customs Service (NCS) plays a pivotal role in approving and issuing the PAAR, which serves as a prerequisite for clearing imported goods through Nigerian ports.
Before delving into the PAAR process, it’s essential to understand the documents required by the NCS to facilitate the assessment and approval. These documents include:
- Certificate of Origin (CoO), where applicable
- Product certificate
- Shipped/Clean on Board Bill of Lading/Airway Bill/Road Waybill
- Final/Commercial Invoice
- Packing List
In a previous post, we provided detailed insights into the Form M opening and approval processes. It’s crucial to note that an approved Form M is a prerequisite for proceeding to the PAAR processing and generation stage, which is the next phase in the pre-shipping documentation for imports into Nigeria.
The PAAR approval and generation process involves the following steps:
- The Nigerian Customs Service (NCS) approves and registers the e-Form M submitted by the importer.
- The importer’s bank processes the required documents and transmits them to the NCS.
- The NCS issues the Pre-Arrival Assessment Report (PAAR) and sends it to the importer’s bank.
- The bank releases the shipping documents and PAAR to the importer.
- The importer delivers the shipping documents and PAAR to their appointed clearing agent.
It’s important to note that the PAAR serves as a crucial document that outlines the duties and taxes applicable to the imported goods, based on their classification, value, and other relevant factors. Without the PAAR, the clearing process cannot proceed, as it provides the necessary information for customs officials to assess and clear the goods for entry into Nigeria.
By following these steps and ensuring that all required documents are accurately prepared and submitted, importers can navigate the PAAR process smoothly, facilitating the efficient clearance of their imported goods through Nigerian ports. Keeping up with the latest regulations and staying informed about any changes in documentation requirements is also essential to avoid delays or complications during the importation process.
