💰 Calculate Import Duty & Landing Cost
💼 Complete Cost Breakdown
| HS Code | Description | Chapter | Duty Rate | Status | Action |
|---|---|---|---|---|---|
| Loading HS codes... | |||||
📚 HS Code Guide (ECOWAS CET 2025)
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 |
💱 Historical Exchange Rates (USD to NGN) - 2025
| Month | CBN Official Rate | Parallel Market | Variance |
|---|
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.
🚫 Banned & Restricted Items
-
Used Clothing (Okrika)
Second-hand clothing imports are prohibited to protect local textile industry. New clothing imports are allowed with proper documentation.
-
Used Refrigerators & Air Conditioners
Banned due to environmental concerns and energy efficiency standards. Only new appliances with energy ratings are permitted.
-
Poultry Products (Frozen Chicken)
Import of poultry products is prohibited to support local poultry farming. Requires special permits from Ministry of Agriculture.
-
Used Motor Vehicle Tires
Prohibited import to reduce substandard products and environmental hazards. Only new tires meeting NIS standards are allowed.
-
Textile Fabrics (Specific Types)
Cotton fabrics, synthetic textiles, and certain woven materials require SONCAP certification and may face import restrictions.
-
Vegetable Oils (Palm Oil, etc.)
Subject to heavy tariffs and restrictions to protect local production. Requires permits from NAFDAC and Standards Organization.
-
Used Mattresses & Furniture
Second-hand mattresses and upholstered furniture are prohibited due to health and sanitation concerns.
-
Narcotics & Psychotropic Substances
Absolutely prohibited except for authorized medical/pharmaceutical institutions with NDLEA and NAFDAC approval.
-
Weapons & Military Equipment
Firearms, ammunition, military uniforms, and security equipment require special permits from Office of NSA and are heavily restricted.
📋 Required Import Documents
Basic Documents
- Form M (Import Declaration)
- Commercial Invoice
- Packing List
- Bill of Lading / Air Waybill
- Certificate of Origin
Regulatory Certificates
- SONCAP Certificate (Standards)
- Pre-Arrival Assessment Report (PAAR)
- NAFDAC Certificate (Food/Drugs)
- Phytosanitary Certificate (Plants)
- Fumigation Certificate (Wooden packaging)
Financial Documents
- Form M Payment Receipt
- Valid Import Duty Payment
- Bank Guarantee (if applicable)
- Foreign Exchange Allocation
- Insurance Certificate
Clearance Documents
- Nigeria Customs Service (NCS) Release
- Terminal Operator Receipt
- Port Authority Clearance
- Shipping Line Delivery Order
- Customs Entry Documentation
❓ Frequently Asked Questions
Use our search tool above to find HS codes by product name or browse by chapter. The Harmonized System is organized hierarchically - start with the broad category (Chapter), then section (Heading), and finally the specific product (Subheading). For complex items, consult with a licensed customs agent or the Nigeria Customs Service for official classification.
The rates displayed follow the ECOWAS Common External Tariff (CET) 2022-2026 framework. While base duty rates are generally stable during this period, additional levies, surcharges, or temporary incentives may be introduced by the Federal Government. Always verify current rates with Nigeria Customs Service before finalizing imports.
Most banned items listed are absolute prohibitions and cannot be imported even with permits. However, some "restricted" items may be importable with special licenses from relevant agencies (NAFDAC, SON, Ministry of Agriculture, etc.). The distinction is important - banned means never allowed, restricted means permitted under specific conditions.
Yes, the standard VAT rate is 7.5% calculated on the sum of CIF value + Import Duty + Surcharge. VAT is charged on the "taxable value" which includes all previous charges. Some items like basic food ingredients and medical supplies may qualify for zero-rating or exemption, but these are rare and require specific documentation.
CISS (Comprehensive Import Supervision Scheme) is a 1% levy on the FOB value of all imports. It's paid to inspection agents authorized by Nigeria Customs. This fee covers pre-shipment inspection and verification services. It's mandatory for most commercial imports valued above certain thresholds.
Our calculator uses live exchange rates from reliable financial data providers, updated in real-time. However, the actual rate applied by Nigeria Customs may differ slightly as they use the official CBN rate prevailing on the date of assessment. Always check the current official rate before making financial commitments.
Port charges include terminal handling charges, storage fees, documentation fees, and other port authority levies. These vary by port (Apapa, Tin Can, Onne, etc.), cargo type, and container size. Our estimate of ₦150,000 is a conservative average for a standard 20ft container. Actual charges may be higher or lower depending on specific circumstances.
While it's legally possible to clear your own goods, the process is complex and time-consuming. Licensed customs agents have expertise in documentation, tariff classification, and dealing with customs procedures. For first-time importers or high-value shipments, using a licensed agent is highly recommended to avoid delays, penalties, or misclassification issues.
With complete documentation and no issues, clearance can take 3-7 working days. However, delays are common due to incomplete documents, physical inspection requirements, valuation disputes, or port congestion. Having all required certificates (SONCAP, NAFDAC, etc.) ready before shipment arrival significantly speeds up the process.
Goods may be detained for various reasons: incomplete documentation, under-declaration, prohibited items, or regulatory non-compliance. You'll receive a notice stating the reason. You can provide additional documentation, pay penalties if applicable, or in serious cases, goods may be seized and forfeited. Always ensure full compliance before shipping to avoid these issues.
📥 Downloadable Resources
Full HS Code List 2025
Complete ECOWAS CET HS codes with duty rates (PDF, 2.3 MB)
Import Guide 2025
Step-by-step guide to importing into Nigeria (PDF, 1.8 MB)
Duty Calculator Spreadsheet
Excel template for offline calculations (XLSX, 450 KB)
Required Documents Checklist
Complete checklist for import documentation (PDF, 320 KB)
Prohibited Items List
Official list of banned and restricted goods (PDF, 890 KB)
Customs Act & Regulations
Nigeria Customs laws and procedures (PDF, 3.1 MB)