Nigeria Customs Service Tariff / Duty Calculation

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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.

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