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. You can easily calculate your duty by downloading our duty calculator app on google play store Search for Nigeria Duty Calculator

    The application also has the following:

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

  2. 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.

  3. 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.

  4. please what is the clearing procedure for bringing chemicals into Nigeria? what is the Duty? what is the role of SON and NAFDAC?
    please i need reply.

  5. 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.

  6. 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.

  7. 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

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