Form M
Form M is the mandatory declaration of intent to import goods into Nigeria, submitted electronically through an authorised dealer bank on the Nigeria Single Window before the shipment is made. It is the opening document of a Nigerian import: it registers the transaction, the importer, the supplier and the goods, and everything else — the SONCAP Certificate, the Pre-Arrival Assessment Report (PAAR), the final duty — attaches to its number.
A Form M is valid for a set period (typically 180 days for general goods, longer for plant and machinery) and must be in place before shipment. Because the whole clearance chain hangs off it, an error or mismatch on the Form M — wrong HS code, value or supplier — ripples into every downstream document and can stall the import.
Form M is the anchor of a Nigerian import — opened before shipment, it ties together the SONCAP Certificate, the PAAR and the duty assessment. Get it right and the chain flows; get the HS code, value or supplier wrong and every document downstream inherits the error.
via bank
PAAR
clearance
When must a Form M be filed?
Before the goods are shipped — it is a declaration of intent to import, submitted through an authorised dealer bank on the Nigeria Single Window.
How long is a Form M valid?
Typically 180 days for general goods and longer for plant and machinery; it must be valid and in place before shipment.