Calculate precise Nigeria import duty, VAT, levies, and full landed costs with comprehensive HS code search, live exchange rates, and expert guidance – fully compliant with 2026 ECOWAS CET regulations.
Accurate estimates compliant with NCS 2026 regulations
Comprehensive categories and duty rates for Nigerian imports
| Category | HS Chapter | Duty Rate | Examples |
|---|---|---|---|
| Raw Materials | Various | 0–5% | Industrial chemicals, machinery parts, unprocessed minerals |
| Essential Medicines | 30 | 0% | Pharmaceuticals, vaccines, medical supplies |
| Books & Educational | 49 | 0–5% | Textbooks, printed materials, educational equipment |
| Agricultural Equipment | 84 | 5% | Tractors, harvesters, irrigation systems |
| Computers & Peripherals | 84.71 | 10% | Laptops, desktops, printers, servers |
| Mobile Phones | 85.17 | 10% | Smartphones, feature phones, tablets |
| Electronics | 85 | 10–20% | TVs, audio equipment, appliances |
| Solar Equipment | 85.41 | 10% | Solar panels, inverters, batteries |
| Motorcycles | 87.11 | 20% | Bikes, scooters, motorbikes |
| Furniture | 94 | 20% | Home and office furniture |
| Footwear | 64 | 20–35% | Shoes, boots, sandals |
| Textiles & Fabrics | 50–63 | 20–35% | Fabrics, clothing materials, yarn |
| Ready-made Garments | 61–62 | 35% | Shirts, dresses, suits, accessories |
| New Vehicles (≤2.5L) | 87.03 | 35% | Passenger cars, SUVs |
| Used Vehicles | 87.03 | 35% | Pre-owned cars (restrictions apply) |
| Rice (Polished) | 10.06 | 10% | White rice, parboiled rice |
| Poultry Products | 02.07 | BANNED | Frozen chicken (prohibited import) |
| Wine & Spirits | 22.04–22.08 | 20–50% | Wines, champagne, spirits, liquors |
| Cosmetics | 33 | 20% | Beauty products, perfumes, skincare |
| Jewelry | 71 | 20–35% | Gold, silver, precious stones |
| Tobacco | 24 | 20%+ | Cigarettes (high excise duty applies) |
| Petroleum Products | 27.10 | 5% | Fuel, lubricants (regulated) |
| Plastics & Packaging | 39 | 10–20% | Bottles, containers, sheets |
| Paper Products | 48 | 10% | Cartons, printing paper |
| Steel & Iron | 73 | 10% | Structures, sheets, bars |
| Machinery | 84 | 5–10% | Industrial equipment, generators |
| Medical Equipment | 90 | 5% | Diagnostic tools, surgical instruments |
USD to NGN official (CBN) and parallel market rates – Last 12 months
| Month | CBN Official Rate | Parallel Market | Variance |
|---|---|---|---|
| Dec 2025 | ₦1,680.00 | ₦1,720.00 | +₦40.00 |
| Nov 2025 | ₦1,650.00 | ₦1,690.00 | +₦40.00 |
| Oct 2025 | ₦1,620.00 | ₦1,660.00 | +₦40.00 |
| Sep 2025 | ₦1,590.00 | ₦1,630.00 | +₦40.00 |
| Aug 2025 | ₦1,570.00 | ₦1,610.00 | +₦40.00 |
| Jul 2025 | ₦1,550.00 | ₦1,590.00 | +₦40.00 |
| Jun 2025 | ₦1,520.00 | ₦1,560.00 | +₦40.00 |
| May 2025 | ₦1,490.00 | ₦1,530.00 | +₦40.00 |
| Apr 2025 | ₦1,460.00 | ₦1,500.00 | +₦40.00 |
| Mar 2025 | ₦1,435.00 | ₦1,475.00 | +₦40.00 |
| Feb 2025 | ₦1,410.00 | ₦1,450.00 | +₦40.00 |
| Jan 2025 | ₦1,385.00 | ₦1,425.00 | +₦40.00 |
Note: Exchange rates are subject to daily fluctuations. For customs calculations, the CBN official rate at the time of clearance applies. Always verify current rates before finalizing transactions.
Items absolutely prohibited by Nigeria Customs Service:
Essential paperwork for customs clearance:
Typical processing duration:
Fast Track: Available for compliant importers with pre-clearance documentation.
Everything you need to know about Nigeria customs and import duties
Essential guides and reference materials for importers
Full ECOWAS CET tariff schedule with 5,900+ codes
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