PAAR (Pre-Arrival Assessment Report): What Every Nigerian Importer Must Know

The PAAR — Pre-Arrival Assessment Report — is one of the most important documents in the Nigerian import clearance process. It is generated through the Nigerian Customs Service e-customs platform (NICIS II) before your goods arrive in Nigeria, and it determines exactly how much customs duty you will pay.

What is the PAAR?

The PAAR is a customs document that performs a pre-shipment assessment of your goods — calculating the applicable duties and levies before the vessel even arrives at the Nigerian port. The Nigerian Customs Service introduced the PAAR system as part of its trade facilitation reforms to reduce delays at ports by front-loading the assessment process.

Think of the PAAR as the customs "bill" for your import — generated in advance so that when your vessel arrives, duty payment can be made quickly and clearance can begin immediately.

Who Processes the PAAR?

The PAAR is processed by a licensed customs agent on behalf of the importer, using the NCS NICIS II (Nigerian Integrated Customs Information System) platform. You, as the importer, cannot process the PAAR yourself — it requires a licensed agent with access to the customs portal.

What Documents Are Needed to Process a PAAR?

• Commercial Invoice (original or certified copy)
• Packing List
• Bill of Lading or Airway Bill
• Form M number (from your bank)
• Combined Certificate of Value and Origin (CCVO)
• HS Code for each product line
• Supplier and importer details

How is the PAAR Duty Calculated?

The PAAR system calculates duty based on the CIF value of your goods — Cost + Insurance + Freight — converted to Naira at the current CBN exchange rate. The applicable duty rate is determined by the HS tariff code of each product. On top of import duty, the PAAR includes:

• VAT (7.5%)
• CISS Levy (1%) — Comprehensive Import Supervision Scheme
• ETLS (ECOWAS Trade Liberalisation Scheme) — if applicable
• Other levies depending on cargo type

When Should the PAAR Be Processed?

The PAAR should be processed as soon as you have the Bill of Lading — ideally 2–3 weeks before vessel arrival. Processing takes 1–3 working days when documentation is correct. If PAAR is not ready when the vessel arrives, your goods will sit at the terminal accruing demurrage while you wait.

Common Reasons PAAR Gets Rejected

• Invoice value does not match the Form M
• Incorrect or missing HS code
• Bill of Lading details don't match other documents
• Form M has expired or not yet approved
• Missing CCVO or incorrect country of origin
• Goods on the prohibited or restricted import list

What Happens After PAAR Approval?

Once the PAAR is approved, your clearing agent will use it to generate the Single Goods Declaration (SGD) — the formal customs entry. Duty payment is then made through a designated bank. After payment is confirmed, customs will either release the goods (if no examination is required) or select them for physical or scanning examination.

Key Takeaways

• PAAR must be processed before vessel arrival — not after
• Only a licensed customs agent can process the PAAR
• Ensure all documents are consistent — invoice, Form M, Bill of Lading must match
• Correct HS code classification is critical to avoid wrong duty assessment
• PAAR approval is required before duty payment can be made