The duty rate is not the cost. Between the invoice and the goods in your hands sit import duty, three charges stacked on it, and VAT charged on a base that already includes all of them.
Nigeria import duty calculator
Work out the duty, surcharge, levies and VAT on goods imported into Nigeria, from the CIF value and the tariff band.
What the calculator is doing
Everything starts from the CIF value: the cost of the goods, plus the insurance, plus the freight. Duty is charged on that, not on the invoice alone.
| Charge | Charged on | Rate |
|---|---|---|
| Import duty | CIF | The tariff band, 0% to 35% |
| Port development surcharge | The duty | 7% |
| ECOWAS trade levy | CIF | 0.5% |
| CISS charge | The goods’ value | 1% |
| VAT | CIF, duty and the charges | 7.5% |
Two of those are easy to get wrong. The surcharge is 7% of the duty, not of the value, which most online calculators miss and which makes a low-duty import look far dearer than it is. And the CISS charge is on the value of the goods before shipping; the calculator uses CIF for it, which overstates it by a little.
A charge that may or may not be on your bill
In 2025 Customs announced a 4% charge on the FOB value, to replace the CISS charge. The Finance Ministry halted it that September. Whether it applies to your assessment is a question for your clearing agent on the day.
The five tariff bands
Nigeria applies the ECOWAS Common External Tariff:
| Band | Rate | Typically |
|---|---|---|
| Social goods | 0% | Medicines, most books, some basic foods |
| Raw materials | 5% | Inputs and basic capital goods |
| Intermediate goods | 10% | Part-processed goods |
| Finished goods | 20% | Most personal imports |
| Specific goods | 35% | Goods where domestic production is protected |
Your band is set by the item’s HS code, which is a classification, not a description. A clearing agent earns their fee here.
On top of the band, Nigeria sets extra levies on particular goods item by item in its fiscal policy measures, and bans some imports outright. Check both before you buy anything in bulk.
What this does not include
- Terminal and shipping line charges, and demurrage once the free days run out
- Your clearing agent’s own fee
- Permits from NAFDAC for food, drugs and cosmetics, or the Standards Organisation of Nigeria for regulated products
- Transport from the port, through Apapa’s traffic
Customs values the goods, you do not
Duty is charged on Customs’ own valuation where that is higher than your invoice, and at its own exchange rate. A generous invoice from a friendly seller does not reduce the duty; it lengthens the query.
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