Free Tool · 2026 Rates

Nigeria Import Duty Calculator

Estimate the import duty, levies, and VAT you'll pay when bringing goods into Nigeria. Updated for 2026 Nigerian Customs Service (NCS) rates. Use it before you commit to a purchase or shipment.

Calculate Your Estimated Duty

CIF = invoice value + insurance + freight cost to Nigeria. If you're shipping with us, ask for your CIF figure on quotation.

Used personal items declared for personal use are generally duty-free.

How Nigeria Import Duty Is Calculated

When goods arrive at a Nigerian port (Apapa, Tin Can Island, MMA Lagos, or any inland container depot), the Nigerian Customs Service (NCS) assesses several charges based on the CIF value of the goods — that is, Cost + Insurance + Freight. The total duty payable is made up of five separate components:

1. Import Duty (ID)

The headline rate set by the ECOWAS Common External Tariff (CET) — varies by HS code. Most consumer goods sit at 5%, 10%, 20%, or 35%.

2. Surcharge (7% of ID)

A 7% surcharge applied to the import duty itself. Effectively a small uplift on the headline rate.

3. CISS (1% of FOB)

Comprehensive Import Supervision Scheme — funds pre-shipment inspection.

4. ETLS (0.5% of CIF)

ECOWAS Trade Liberalisation Scheme levy — applied to almost all imports.

5. VAT (7.5%)

Value Added Tax at 7.5% — applied to the total of CIF + ID + Surcharge + CISS + ETLS. This is the single largest component of duty for most shipments.

The Formula

ID    = CIF × ID_rate%
Surcharge = ID × 7%
CISS  = CIF × 1%
ETLS  = CIF × 0.5%
VAT   = (CIF + ID + Surcharge + CISS + ETLS) × 7.5%

TOTAL = ID + Surcharge + CISS + ETLS + VAT

Common Categories & Their Duty Rates

Category Duty Notes
Personal Effects (used, for personal use) 0% Used personal items declared for personal use are generally duty-free.
New Clothing & Footwear 20% Standard import duty on new fashion goods.
Electronics (phones, laptops, TVs) 10% Most consumer electronics attract 10% ID.
White Goods (fridge, washing machine, AC) 20% Major appliances are at standard ID.
Furniture & Home Goods 20% Sofas, tables, beds, decorative items.
Processed Food & Beverages (commercial) 20% Personal food parcels for family use are usually waved through.
Cosmetics, Perfume & Beauty 20% Imported cosmetics carry standard duty + NAFDAC requirements.
Books & Educational Materials 0% Books and printed educational materials are duty-free.
Vehicle Spare Parts 10% Most spare parts and accessories.
Medical Equipment & Supplies 5% Concessionary rate for healthcare goods.
Industrial Machinery 5% Capital equipment for production.
Other Goods (general 20%) 20% Default for items not otherwise specified.

🚗 Vehicles: Cars and vehicles use a separate duty + levy structure (typically 35% ID + 35% NAC levy + VAT, with an age-based formula). See our Nigeria vehicle import duty guide for the full breakdown.

Common Questions

Do personal effects attract import duty in Nigeria?
Used personal items declared honestly as for personal/family use are generally cleared duty-free at the Nigerian port — provided the quantities and types match what would reasonably be expected for personal use. Sending 50 new TVs and declaring them as "personal effects" will not work. Sending a barrel of clothes, food, and household items for your family will.
What is CIF and how do I work it out?
CIF stands for Cost, Insurance, and Freight. It is the total value of the goods plus the cost of insurance and freight to Nigeria. So if you bought a laptop in the UK for £1,000, paid £20 insurance, and £80 freight to Nigeria, your CIF is £1,100. Nigerian Customs values your shipment in Naira at the prevailing exchange rate on the day of clearance.
What happens if I under-declare the value?
Nigerian Customs maintains its own database of expected values for common goods. If your declared value is significantly below their reference, they will revalue the shipment and charge duty on the higher figure — plus possible penalties. In serious cases the goods can be seized. Honest declaration is always the cheapest route.
Are there exemptions or concessions?
Yes — Nigerian Customs grants concessionary rates for items including books and educational materials (0%), medical equipment, machinery for production, agricultural inputs, and certain industrial raw materials. Returning Nigerian residents can also claim a personal effects allowance for household items moving with them. Speak to a licensed clearing agent or our team for specific items.
Will Precebol calculate duty for me before shipping?
Yes. We give you a realistic duty estimate at quotation time so you can budget accurately. Final duty is assessed by NCS at the port and we coordinate clearance through licensed agents at Apapa and Tin Can Island. No surprises mid-shipment.

Need a real quote — including duty?

Tell us what you're shipping and we'll come back with full landed cost — freight, customs, duty, and door delivery — all in writing.

Get a Quote Call (+44) 7946 272819