# Nigeria Customs Service Tariff / Duty Calculation

Whenever, you have goods that you want to import into Nigeria, you are expected to pay import duty and taxes.

The amount payable is based on the CIF (Cost, Insurance, and Freight) valuation method. This method incorporates the cost of the imported goods, the cost of freight as well as the cost of insurance which is the complete shipping value.

Besides the duty to be paid, some commodities attract sales and other forms of tax.

Other payments incorporated include:

## Excise Duty

A 5-30% excise rate on the sum of the CIF value and duty is charged on some products.

## Automotive levy

Automotive levy rate ranging between 10% and 20% is charged on the sum of the CIF value and duty.

## Rice levy

Rice levy is charged at a rate of 20% on the sum of the CIF value and duty.

## Cigarette levy

Cigarettes levy is charged at rates between 50% and 100% on the sum of the CIF value and duty.

## Sugar levy

Sugar levy is charged at rates between 10% and 20% on the sum of the CIF value and duty.

## Import Duty Rate

The duty rates for importation in Nigeria ranges from 0% to 35%, with an average duty rate set at 16.96%.  There are some products such as books that can however, be imported for free.

## Sales Tax

The Value Added Tax (VAT) set on imports has a standard rate of 5% and this covers the sum of CIF value, duty, work out percentages,  excise and other taxes as it applies.

Others are:

• 7% Surcharge = 7% of Base Duty
• 5% TLS ( Ecowas Levy ) = 0.5% of CIF Value
• 1% CISS ( Inspection Fee ) = 1.0% of FOB Price

In Nigeria, all imports are subject to duty and taxes irrespective of the value of the commodity. This means that there is no minimum import threshold in Nigeria and each commodity is unique.

### 29 thoughts on “Nigeria Customs Service Tariff / Duty Calculation”

1. Thanks for your info. Pls what is the custom duty for Acrylic Resin used by paint industry

2. there is a great app on google play store called Nigeria Duty Calculator. it can do all your calculations very easily.

The application also has the following:

*Full tariff list
*Prohibition list
* CEMA Laws
*Index (Containing Shipping & Customs Terminologies)

4. Please I am required to purchase for an oil company a mobile phone which is explosion proof for the location and am suppose to include within the tender the duty payable on this phone before purchase for approval the cost of the phone in amazon is 348 dollars could you please tell me the duty on this phone,thanks.

5. Good morning sir, I want to know the exact amount to pay as duty for ml 350 2013 model

6. Good evening,
Help me find out the Customs duty charges for 6Nos 4″Valve and 4 Nos. 8″Valve

7. Sir, Kindly confirm to me the exact duty and other charges payable of customs products code 33029090. Also may i know if there is other qualification for the products.

8. Hello sir. I want to buy lexus rx350 2009 model from Cotonou. What will be all that I have to pay for it to NCS?

9. Hello
Please someone can tell me custom tax tarifs for paper A4 Copy Paper how much full customs tax percent from CIF or FOB price
Thanks

10. I want to know the CIF vaulue of Electric Three wheeler( Autorickshaw, Tuk tuk)

11. Hello! Am trying to get a duty price fee of an excavator 320 Bl 1997 . Please do kindly email me a price tag on the duty fee. Mikejane32@yahoo.com.

Thank you!
Michael Jacob.

12. please what is the clearing procedure for bringing chemicals into Nigeria? what is the Duty? what is the role of SON and NAFDAC?

13. I want to know cif on mobile phones and all the taxes involve.

14. I bought a tablet handset from China on-line of 49.99 US Dollars value with my ATM card. I was later told that the goods will attract duty and taxes when arrives.Kindly help me to know the duty or taxes this item will attract. If it will not be convenient, I can request them to stop the purchase please.

• Please where did you buy it from and how much did it later cost?

15. contact me for all custom clearing, forwarding and documentation.For goods coming to onne, portharcourt wharf. 08064098226

16. Hello, I’d like to export some cars from 1990-s to Nigeria.

17. Hello, I’d like to export some cars from 1990-s to Nigeria

18. Pls, I want to buy a Lexus Rx330, 2006 model from U.S, after it landed in Lagos Port, what’s expected of me on arrival?, thanks.

19. Sir i want to buy a car worth 2000\$ from USA how is the custom duty here in Nigeria

20. Sir I intend to import a unit of a used car worth about 3000USD fhruogh auction export to Nigeria how much do I need to be able clear it from customsI

21. Good afternoon I wants to buy a car (lexus GS 350 2015 model) from America. Please sir how do I calculate the all charges that will be paid including duty on the car, at nigeria port.

• contact me for all youe Custom clearance and documentation.
07030174511 – whatsapp

• Lik to know if there is software to know what one is supposed to pay

• Please tell us here how to calculate Customs duty, then we will decide wether to call you for the job.

22. Sir, I wish to purchase a vehicle in Lagos (tokunbo) how do I verify that the customs paper given to me is genuine that is the customs duty claimed to be paid was actually paid to the NCS

• Collect their customs documents(the sellers)and go and verify at the nearest Customs Office in your location.