The article for how to process and obtain form m in Nigeria has dealt considerably on how to process Form M. So also the article for how to obtain PAAR in Nigeria has dealt with PAAR processing in much detail. This article is intended to consolidate both subjects and in brief.

FORM M

The documents required to apply for Form M are:

SON Product certificate for most items, NESREA Import Permit for used items, NAFDAC import permit for food and related items. You may also need other certifications like DPR certificate, depending on what you are importing.
Pro forma invoice of the item of import
Marine cargo insurance

PAAR

The regular documents required for PAAR are:

The Packing List
The Commercial Invoice
The Bill of Lading for sea shipment or the air waybill for air freight
The Combined Certificate Of Value and Origin – CCVO
METHODS OF APPLICATION:
http://www.clearingandforwardingnigeria.com/form-and-paar-requirement-in-brief/