Nigeria Customs Service tariff.

2014-11-14 | 15406 Print Friendly Version of this pagePrint Get a PDF version of this webpagePDF

Nigeria Customs Service Tariff: Import duty & taxes when importing into Nigeria

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Import duty and taxes are due when importing goods into Nigeria whether by a private individual or a commercial entity.  The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance.  In addition to duty, imports are subject to sales tax, and other taxes specific to certain commodities such as excise, sugar levy, rice levy, cigarettes levy, and automotive levy.

Duty Rates

Duty rates in Nigeria vary from 0% to 35%, with the average duty rate at 16.96%.  Some products can be imported free of duty (e.g. books).  

Sales Tax

VAT is levied on imports at a standard rate of 5% on the sum of the CIF value, duty, and excise and other taxes if applicable.

Minimum thresholds

There is no minimum threshold in Nigeria.  Therefore, imports are subject to duty and taxes regardless of their value.

Other taxes and customs fees

  • Excise is charged on some products at rates between 5% and 30% on the sum of the CIF value and duty.
  • Sugar levy is charged at rates between 10% and 20% on the sum of the CIF value and duty.
  • Rice levy is charged at a rate of 20% on the sum of the CIF value and duty.
  • Cigarettes levy is charged at rates between 50% and 100% on the sum of the CIF value and duty.
  • Automotive levy is charged at rates between 10% and 20% on the sum of the CIF value and duty.

Local Customs office and contacts

More information on import declaration procedures and import restrictions can be found at Nigeria Customs Service .

More Information on the Nigerian CET Tarrif ACT can be found  HERE

More Information on the Nigerian Import Duty Payment Fees can be found HERE

You can Download the Nigerian duty Trade Hub Calculator HERE

For professional assistance and guide please reach us at Tripple A Freight Forwarder


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Aramide Omolara

I am a licensed clearing agent with the experience in the freight and forwarding industry, my expertise covers all areas of custom works and am hard working individual that provide all the consulting needed for my clients successful clearance of goods. You can reach me via 234-7039847754 or my social accounts and read more about my experience and job handlings on this blog, which will shed more light to how you can select and manage your freights or consignments with us.

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