🇳🇬 Import Customs & Duties: Nigeria
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
7.5%
CIF value + duty + surcharges. Additional levies: 7% surcharge (CISS), 1% ECOWAS Trade Liberalization Levy, 0.5% Comprehensive Import Supervision Scheme.
Clearance Time
7-30 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 5-20% | HS 85 |
| Clothing | 20-35% | HS 61-62 |
| Footwear | 20% | HS 64 |
| Food products | 5-35% | HS 01-24 |
| Machinery | 0-10% | HS 84 |
| Cosmetics | 20% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 10-20% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $50 USD
Customs Clearance Process
Nigeria Customs Service (NCS) uses NICIS II (Nigeria Integrated Customs Information System). Pre-Arrival Assessment Report (PAAR) required before goods arrive. Tax Identification Number (TIN) mandatory. ECOWAS CET applies.
What to Actually Expect
Very challenging. NCS notorious for delays and informal payments. TIN required. Can take 2-6 weeks.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
NAFDAC registration for food, drugs, cosmetics. SON conformity assessment (SONCAP) for regulated products. Import prohibition list covers many goods (e.g., used fridges, poultry). Form M required for all commercial imports.
Certificate of Origin
ECOWAS certificate for regional trade. AGOA certificate for US market access. NEPC (Nigerian Export Promotion Council) issues export certificates. Consular legalization often required.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Nigeria:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $10 | $8 | $18 |
| $200 | $30 | $17 | $47 |
| $500 | $90 | $44 | $134 |
| $1000 | $190 | $89 | $279 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Nigeria
Frequently Asked Questions
What is the duty-free threshold for Nigeria?
The duty-free (de minimis) threshold for imports into Nigeria is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Nigeria?
The VAT/tax rate on imports to Nigeria is 7.5%. VAT applies to: CIF value + duty + surcharges. Additional levies: 7% surcharge (CISS), 1% ECOWAS Trade Liberalization Levy, 0.5% Comprehensive Import Supervision Scheme.
How long does customs clearance take in Nigeria?
Typical customs clearance in Nigeria takes 7-30 days. Express shipments usually clear faster.
What documents are needed to import into Nigeria?
To import into Nigeria, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Nigeria?
Nigeria prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.