The Nigeria Customs Service has moved to a “Zero-Paper” digital environment in 2026. If your digital uploads to the **National Single Window** don’t match your physical files, your cargo will be flagged. Use this checklist to ensure you have every document ready before the vessel berths.
The Core ‘Big Five’ Documents
- Bill of Lading / Air Waybill: Your proof of carriage. Ensure the Form M number is clearly printed on it.
- Commercial Invoice: Must show the actual value, HS Code, and description.
- Packing List: A detailed breakdown of weights, measurements, and quantities.
- PAAR (Pre-Arrival Assessment Report): Issued by Customs through your bank. You cannot clear commercial goods without this.
- Single Goods Declaration (SGD): The final declaration form generated through the B’Odogwu portal.
Regulatory Permits (Sector-Specific)
Depending on what you are importing, you will need one of these:
- SONCAP Certificate: For regulated manufactured goods. See our SONCAP Guide.
- NAFDAC Permit: For food, drugs, and chemicals.
- CCVO (Combined Certificate of Value and Origin): Required for most sea freight to verify the source of goods.
The 2026 Email Submission Rule
As of January 2026, shipping lines like CMA CGM and Maersk require all clearance documents to be submitted via **mandatory email** before you visit the port counter. Ensure your scans are high-resolution (300 DPI) to avoid rejection by the AI-reading systems. Learn about port-specific rules in our 2026 Port Guide.
Conclusion
Missing just one document can lead to weeks of demurrage. Double-check your file against this list today. For help with the initial setup, read our Step-by-Step Import Guide.

