Nigeria Customs Import Duty Rates 2026: What You'll Actually Pay on Goods from the UK

One of the most common questions people ask before shipping from the UK to Nigeria is: “What will customs charge when it arrives?” It is a fair question, and the honest answer is that it depends on what you are sending, how much it is worth, and which category it falls into under Nigerian Customs rules.

This guide explains how the Nigerian Customs Service (NCS) calculates import duty, what the common rates are for goods shipped from the UK, and how to avoid the surprises that catch people out.

How Nigerian Customs Calculates Duty

The NCS does not simply charge a flat fee. Import duty is calculated as a percentage of the CIF value of your goods.

CIF stands for Cost + Insurance + Freight. It means:

• The declared value of the goods themselves (what you paid or what they are worth)
• Plus the cost of insuring them in transit
• Plus the cost of shipping them to Nigeria

This total figure is what customs uses as the taxable base. This is important because it means the shipping cost itself forms part of what you are taxed on. The higher your freight cost, the higher your CIF — and therefore the higher your duty.

Customs officers also have the right to reject declared values they consider unrealistically low and substitute their own assessed value. Consistent under-declaration is a known problem, and NCS officers are trained to spot it.

Additional Levies on Top of Duty

Import duty is not the only charge. Several levies are applied on top:

• NESS (Nigerian Export Supervision Scheme) levy — 1% of FOB value (value of goods before shipping)
• CISS (Comprehensive Import Supervision Scheme) fee — 1% of CIF value, paid before goods are examined
• VAT — 7.5% applied to some categories of goods
• Excise duties — Applied to specific categories such as tobacco and alcohol

When you add these together, the effective rate you pay can be noticeably higher than the headline duty rate for your product category.

Common Duty Rates by Category

The following rates are a practical guide based on current NCS tariff schedules. Always confirm specific HS code classification for your exact goods, as rates can vary within broad categories.

Goods Category	Approximate Duty Rate
Electronics (phones, laptops, TVs)	10–20%
Electrical appliances (fridges, washing machines)	20%
New clothing and textiles	20–35%
Used clothing	35% (and restricted)
Shoes and footwear	20–35%
Motor vehicles	35% + levies
Spare parts	5–10%
Food products (processed)	10–20%
Pharmaceuticals	0–10% (with conditions)
Furniture	20%
Books and educational materials	0–5%
Cosmetics and personal care	20%

These are ranges. Your specific goods will be classified using an HS code (Harmonised System code) — a standardised international numbering system that determines the exact tariff rate. Getting the HS code right matters.

What Is Form M?

Form M is a mandatory Nigerian import document for commercial shipments above a threshold value. It is obtained through a Nigerian bank before the goods are shipped and essentially registers the import transaction with the Central Bank of Nigeria (CBN) and NCS.

Form M is primarily relevant for commercial importers — businesses bringing in goods for sale. If you are sending personal effects or family cargo, Form M may not apply to your shipment. However, if you are importing commercial quantities of goods — even as an individual — you may need one.

Precebol will advise you whether Form M is required for your specific shipment and help coordinate it through our Nigerian-side contacts.

A Worked Example

Here is a practical example so you can see how the numbers stack up.

Scenario: You are sending a flatscreen television (55 inch) and a laptop from the UK to Nigeria by sea freight.

Item	Declared value
Television	£400
Laptop	£600
Total goods value	£1,000
Freight cost	£120
Insurance	£15
CIF value	£1,135

At a 20% duty rate:

• Duty: £1,135 × 20% = £227
• CISS (1% of CIF): £11.35
• NESS (1% of FOB): £10
• VAT (7.5% on applicable items): varies

Approximate total charges: £248–£280 depending on classification

This is a real illustration of why CIF matters. Every pound on the freight invoice adds to the taxable base.

Tips for Accurate Declaration

Declare the real value. Under-declaration is tempting but carries serious risks — goods can be seized, penalties levied, and your shipment delayed indefinitely. NCS has market price benchmarks for common goods and will flag anomalies.

Keep receipts. If you bought items new, keep the purchase receipts. These are your best evidence of declared value.

Separate commercial from personal. If some of your cargo is for personal use and some is for sale, make this clear. Different thresholds and rules apply.

Use correct HS codes. Your freight forwarder should classify goods correctly. Misclassification — even accidentally — can result in delays or penalties.

What Precebol Does on Your Behalf

Precebol prepares and submits the customs documentation for your shipment through our Nigerian-based clearing agents. We ensure goods are correctly described and classified, duties are calculated accurately, and nothing unexpected holds your cargo at the port.

We are transparent about all expected charges before you book — including Nigerian arrival costs — so you know exactly what you are committing to.

To discuss your specific shipment and get a full cost breakdown including estimated Nigerian duty, call Precebol Logistics on (+44) 7946 272819 or email info@precebollogistics.co.uk. No hidden fees, no guesswork — just straight answers.