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.
Thanks for your info. Pls what is the custom duty for Acrylic Resin used by paint industry
there is a great app on google play store called Nigeria Duty Calculator. it can do all your calculations very easily.
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)
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.
how much is corolla
Good morning sir, I want to know the exact amount to pay as duty for ml 350 2013 model
Good evening,
Help me find out the Customs duty charges for 6Nos 4″Valve and 4 Nos. 8″Valve
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.
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?
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
I want to know the CIF vaulue of Electric Three wheeler( Autorickshaw, Tuk tuk)
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.
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.
I want to know cif on mobile phones and all the taxes involve.
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?
contact me for all custom clearing, forwarding and documentation.For goods coming to onne, portharcourt wharf. 08064098226
Hello, I’d like to export some cars from 1990-s to Nigeria.
Hello, I’d like to export some cars from 1990-s to Nigeria
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.
call me on 08066009288
Sir i want to buy a car worth 2000$ from USA how is the custom duty here in Nigeria
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
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.
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.