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Advanced Duty Calculator - Nigeria Import Cost Tool 2025 | MovExport

🧮 Nigeria Import Duty Calculator 2025

Calculate complete Nigeria import costs with live exchange rates, comprehensive HS code database (50+ codes), and detailed breakdown of duties, VAT, surcharges, and levies compliant with ECOWAS CET 2022-2026.

💰 Calculate Import Duty & Landing Cost

🔎
For LCL, enter cubic meters (CBM)
Selected HS Code

💼 Complete Cost Breakdown

FOB Value $0.00
Freight Cost $0.00
Insurance Cost $0.00
CIF Value (Cost + Insurance + Freight) $0.00 / ₦0.00
Import Duty (0%) ₦0.00
Surcharge (7% of Duty) ₦0.00
CISS (1% of FOB) ₦0.00
ETLS (0.5% of CIF) ₦0.00
VAT (7.5% on CIF + Duty + Surcharge) ₦0.00
Port Charges (Estimated) ₦150,000
Total Landing Cost ₦0.00 / $0.00
Note: Calculations based on ECOWAS CET 2022-2026. Exchange rate: 0.00 NGN/USD. Port charges are estimates and may vary by port (Apapa, Tin Can, Onne) and cargo type. Additional documentation fees may apply.
HS Code Description Chapter Duty Rate Status Action
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📚 HS Code Guide (ECOWAS CET 2025)

Comprehensive categories and duty rates for Nigerian imports

Category HS Chapter Duty Rate Examples
Raw MaterialsVarious0–5%Industrial chemicals, machinery parts, unprocessed minerals
Essential Medicines300%Pharmaceuticals, vaccines, medical supplies
Books & Educational490–5%Textbooks, printed materials, educational equipment
Agricultural Equipment845%Tractors, harvesters, irrigation systems
Computers & Peripherals84.7110%Laptops, desktops, printers, servers
Mobile Phones85.1710%Smartphones, feature phones, tablets
Electronics8510–20%TVs, audio equipment, appliances
Solar Equipment85.4110%Solar panels, inverters, batteries
Motorcycles87.1120%Bikes, scooters, motorbikes
Furniture9420%Home and office furniture
Footwear6420–35%Shoes, boots, sandals
Textiles & Fabrics50–6320–35%Fabrics, clothing materials, yarn
Ready-made Garments61–6235%Shirts, dresses, suits, accessories
New Vehicles (≤2.5L)87.0335%Passenger cars, SUVs
Used Vehicles87.0335%Pre-owned cars (restrictions apply)
Rice (Polished)10.0610%White rice, parboiled rice
Poultry Products02.07BANNEDFrozen chicken (prohibited import)
Wine & Spirits22.04–22.0820–50%Wines, champagne, spirits, liquors
Cosmetics3320%Beauty products, perfumes, skincare
Jewelry7120–35%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

How do I find the correct HS code for my product?+

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.

Are these duty rates fixed for 2025?+

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.

Can I import banned items with a special permit?+

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.

Is VAT always 7.5% on imports?+

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.

What is the CISS levy and who pays it?+

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.

How accurate are the exchange rates used?+

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.

What are port charges and how are they calculated?+

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.

Do I need a clearing agent or can I clear goods myself?+

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.

How long does customs clearance typically take?+

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.

What happens if my goods are detained or seized?+

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