The Pre-Arrival Assessment Report (PAAR) system is an online application designed and used by the Nigeria Customs Service (NCS) for the generation of the PAAR.
The NCS receives the e-Form M with other necessary pre-import documents from the Authorized Dealer Bank and carries out preliminary preview using the information provided.
The e-Form M where accepted is registered on the system by the NCS.
Final import documents are sent by the Authorized Dealer Bank to the NCS.
The documents referred to are:
The final Invoice
CCVO (Combined Certificate of Value and Origin).
Transport Document (Bill of Lading/Airway Bill/Roadway Bill)
Packing List
The NCS generates the PAAR.
The PAAR, the Final Invoice, the Bill of Lading (with other final documents) in addition to the regulatory documents, e.g. the SONCAP Certificate (where the item is SON regulated), are used in the clearance of goods at any Nigerian port.
The PAAR is complemented by the classification in the Nigeria Trade Hub available to traders for classification.
With PAAR, theres a designated tariff for all general goods and cargos with a unique HS code pre-generated for each goods. HS codes consist of numerical codes that allows the systematic definition and classification of all goods in international trade within the tariff of the country.
The purpose of the HS tariff is to ensure uniform classification of all goods. The codes are used to classify and define the intending imported goods and to determine rate of duty, eligibility for exemptions. Also, to validate the quality and standard of the manufacturer and to calculate additional taxes.
In compliance to the SONCAP program, validation between the SON program and the NCS Single trade window must be accomplished. Intending importers have to declare the HS code of their products on the Form M , before SONCAP certification. True purpose of this is to cerify that the products imported is what has being cerified by the SON.
The Hs code will mostly appear on products cerificate and on the soncap certificate. To know and to verify your Products certificate click here or refer to the NCS.
