Form M: the beginning of every import
Form M is the declaration that tells the Central Bank and customs an import is coming. It is processed through your bank before shipment, and everything downstream must match it: product description, quantity, value, supplier. Open it early, get it right, and the rest of the chain follows. Open it late or loosely, and every later document inherits the problem.
PAAR: the assessment that sets your duty
The Pre-Arrival Assessment Report is generated by customs from your Form M and final shipping documents. It fixes the customs value and duty payable. A clean PAAR means the amount you budgeted is the amount you pay. Disputed PAARs are where importers lose weeks, and they are almost always caused by inconsistent paperwork rather than genuine valuation arguments.
SONCAP: proof your product meets standards
For regulated products, the Standards Organisation of Nigeria requires SONCAP certification, evidence that what you are importing meets Nigerian standards. It is obtained through accredited firms before shipment. Arriving without it does not mean a fine; it can mean the cargo simply does not enter.
The sequence that works
- Confirm your product’s HS code and whether SONCAP applies, before you pay your supplier.
- Open Form M with documentation that matches the proforma exactly.
- Complete pre-shipment inspection where required.
- Share final shipping documents with your clearing agent the day they exist, so PAAR is ready before the vessel is.
Where we come in
Royal Purple Express manages PAAR, Form M, SONCAP and all duty payments as one process, with supplier liaison and pre-shipment inspection overseas, duty optimisation where the tariff allows it, and audit support that protects your margins after the shipment lands. One coordinator, one document trail, no surprises.
