How to Calculate Import Duty in Nigeria (2026 Guide)

Knowing how to calculate import duty in Nigeria before you order goods can be the difference between a profitable shipment and a nasty surprise at the port. The basic idea is simple: the Nigeria Customs Service multiplies a duty rate by the customs value of your goods. The hard parts are finding the right HS code, working out the correct customs value, and checking which rate and extra charges apply today. This guide explains each part using Nigeria Customs Service documents, the US International Trade Administration and PricewaterhouseCoopers, all read in October 2026.

This is an estimating guide, not tax or legal advice. Tariff rates are changed by order, so always get the current rate from the Customs Service or a licensed customs agent before you commit to a price.

The formula behind import duty in Nigeria

The Customs Service's customs valuation guide for traders sets out the logic in three steps:

Classify your goods under a Harmonised System (HS) code in the tariff.
Read the rate in the customs duty rate column for that code.
Apply the rate to the customs value: duty equals the rate multiplied by the customs value.

The tariff is made up of ad valorem duties, which means a percentage of value. The US International Trade Administration's Nigeria customs regulations guide adds that duties are either specific or ad valorem, calculated on the CIF value depending on the commodity, and are payable in naira on entry.

Step 1: Find your HS code

The HS code is the number that tells customs what your goods are. The valuation guide says classification follows the six General Rules of Interpretation in the Tariff Act. In practice, your supplier should put an HS code on the commercial invoice, but do not accept it blindly. A wrong code can mean a wrong rate, delays or penalties. Ask your customs agent to confirm the code before the goods ship, and keep the product description on the invoice specific, for example "cotton T-shirts, knitted" rather than "garments".

For products that also need regulator approval, such as food or cosmetics, certificates are a separate requirement. See our guide to product standards and certification.

Step 2: Work out the customs value

According to the valuation guide, the customs value is normally the transaction value, meaning the price actually paid or payable, plus specific additions. It lists additions including transport and insurance to the Nigerian port of importation. Together with the price, that gives what traders usually call the CIF value (cost, insurance and freight). The guide says the invoice is the starting point for valuation.

That has three practical consequences:

If you buy FOB, you must add freight and insurance to the invoice price before you apply the rate.
If your supplier splits the invoice to show a lower product price and a separate fee, customs may still include some of those charges. Do not under-declare. Ask your agent how your invoice will be treated.
The ITA guide notes that imported goods must be insured by a locally registered Nigerian insurance company, so confirm insurance arrangements with your agent.

Our guide to FOB, CIF and DDP shows how the shipping term changes what you add.

Step 3: Find the duty rate

Nigeria applies the ECOWAS Common External Tariff. The ITA's Nigeria import tariffs guide (published September 2025) says the tariff uses a five-band regional structure, that Nigeria adopted all tariff lines with few adjustments, and that over 80 tariff lines carry an effective duty of 50 percent or more once tariff, levy, excise and VAT where applicable are counted. It gives examples including rice at 70 percent, sugar at 75 percent and cement at 55 percent. PwC's Nigeria tax summary, last reviewed on 29 May 2026, says customs duties in Nigeria are levied only on imports and that rates typically range from 5 percent to 35 percent depending on the HS code.

Those are published summaries, not your rate. The Customs Service guide adds that rates are changed by order and that some goods carry special levies; for example, imported sugar carries a 5 percent levy on CIF value in addition to customs duty. Always ask for the current rate for your exact HS code.

How to calculate import duty in Nigeria: a worked example

Here is an illustration with made-up numbers, only to show the arithmetic. These are not real rates.

Invoice price (FOB): 4,000,000 naira equivalent.
Freight and insurance to Lagos: 800,000 naira equivalent.
Customs value (CIF-type): 4,800,000 naira equivalent.
Duty rate for your HS code (for example, 10 percent, an invented figure): 10 percent of 4,800,000 equals 480,000 naira.

Then add any other levies that apply to your goods, the VAT position described below, the agent's fee, terminal and shipping line charges and local transport. The exchange rate matters too: duty is payable in naira, so a shift in the dollar rate between your estimate and your payment changes the bill. Our landed cost guide has a fuller checklist.

What about VAT on imports?

PwC's summary says the standard VAT rate is 7.5 percent. The page we read does not describe a separate import VAT process, and the Customs Service valuation guide does not mention VAT. Whether, how and at what point VAT is charged on your particular goods is something to confirm with the Customs Service, the Nigeria Revenue Service or your licensed agent, because exemptions exist for some categories. Do not assume your quote includes it.

Where the duty is paid: Form M, PAAR and the declaration

Duty is assessed and paid as part of the clearance process. The Customs Service's service level agreement describes it: the importer completes Form M through an authorised dealer bank, the Customs Service registers it, the Pre-Arrival Assessment Report follows, and then the importer or agent generates the single goods declaration and an assessment notice and pays based on that notice. It lists indicative timelines of one day for Form M, two days for the PAAR and 48 hours for declaration and release, and says they are indicative and apply only when all requirements are met. The valuation guide says these are lodged electronically on the Customs Service's B'Odogwu system and that a valid Tax Identification Number (TIN) is a key registration element. See our guide to the TIN and the full walk-through in how to clear goods at Lagos port.

Mistakes that raise the bill

Estimating on the product price only. Freight and insurance belong in the customs value.
Trusting a supplier's HS code without checking. Have your agent confirm it.
Ignoring the exchange rate. Duty is paid in naira.
Forgetting regulator permits. Some goods cannot clear without certificates.
Using old rates. Rates change by order.

Frequently asked questions

How do I find the duty rate for my product? Find the HS code, then read the customs duty rate for that code in the current tariff, or ask a licensed customs agent. The Customs Service guide says rates are changed by order, so check the current schedule.

Is import duty charged on the invoice value or the CIF value? The valuation guide says customs value is normally the transaction value plus specified additions including transport and insurance to the Nigerian port. The ITA guide says ad valorem duty is a percentage of CIF value.

Can I get a refund of duty? The ITA guide says refund claims on abandoned, re-exported, damaged or destroyed goods must be made within 90 days of the goods leaving customs custody. Ask the Customs Service about your case.

Do I pay VAT on imported goods? The standard VAT rate is 7.5 percent according to PwC, but confirm how it applies to your goods with the authorities or your agent.

Does Comilmart handle customs? No. On B2B orders, suppliers arrange and pay for shipping and delivery, and we do not handle freight, customs clearance or duties. See also our guide to importing from China to Nigeria.

Next step

Once you have your landed-cost estimate, compare suppliers on the same terms. Post your requirement at /request-quotation with the product, quantity and delivery country, and browse B2B listings with MOQs and tiered pricing at /browse. Ask each supplier for the HS code, the Incoterm and the shipping cost so you can calculate import duty in Nigeria accurately before you commit.