Form M is your import declaration, opened through your bank before goods ship - get this wrong and every downstream document inherits the error.

PAAR (Pre-Arrival Assessment Report) is Customs' valuation of your shipment, generated once Form M and shipping documents are reconciled - this is what your duty is actually calculated against.

SONCAP applies to regulated products requiring a Standards Organisation of Nigeria certificate before they can clear - skipping this for an applicable product is one of the most common causes of an examination hold.

Getting these three right, in the right order, before your vessel arrives is the single biggest lever on your clearance timeline.