MovExport Navigation
How to Calculate Customs Duty Charges & VAT in Nigeria 2025 - Free Calculator + Complete Guide
🇳🇬 Updated December 2025 | CAC Registered | CRFFN Licensed

How to Calculate Customs Duty Charges and VAT in Nigeria (2025)

Complete step-by-step guide with real examples, formulas, and free instant calculator. Learn CIF valuation, HS codes, surcharge, and save thousands on your imports.

✓ 2025 NCS Rates
✓ Free Calculator
✓ Real Case Studies
✓ 3,000+ Users

What is Customs Duty in Nigeria?

Customs duty is a mandatory tax imposed by the Nigerian government on all goods imported into the country, regardless of origin. Administered by the Nigeria Customs Service (NCS), this duty serves multiple critical purposes:

  • Revenue Generation: Customs duties are a major source of government income. In the first half of 2025, NCS collected a record ₦3.68 trillion, surpassing targets by ₦390 billion.
  • Local Industry Protection: By making imported goods more expensive, customs duty helps protect Nigerian manufacturers from foreign competition.
  • Trade Regulation: Controls the flow of goods into Nigeria, ensuring compliance with safety and quality standards.
  • Economic Policy Tool: Helps government implement trade policies and international agreements.

When you import goods through any Nigerian port—Apapa, Tin-Can Island, Onne, Port Harcourt, or airports like Murtala Muhammed International—you must pay customs duty based on your goods' value (CIF) and classification (HS code). Duty rates range from 0% for essential raw materials to 70% for luxury vehicles.

💡 2025 Quick Fact

Under President Tinubu's reforms, Nigeria Customs has deployed advanced technology including the new B'Odogwu platform for faster clearance. Average clearance time at Apapa has dropped from 21 days to 5 days. Understanding duty calculations helps you take advantage of these improvements and avoid delays.

Why Understanding Customs Duty Calculation is Crucial for Nigerian Importers

1. Accurate Budget Planning & Cash Flow Management

Many first-time importers focus only on FOB (product cost) and freight, then face shock when duty bills arrive. Customs charges typically add 30-60% to your total costs depending on product category. Without accurate calculations:

  • You can't set proper budgets or secure adequate financing
  • Cash flow problems arise when goods arrive but you lack funds for clearance
  • Business operations stall while goods sit at the port

2. Avoid Costly Demurrage & Storage Fees

The most expensive mistake importers make is underestimating total costs. When you can't pay customs duties promptly, your goods accumulate demurrage charges:

Container Type Daily Demurrage (Average) 10-Day Cost
20ft Container ₦8,000 - ₦15,000/day ₦80,000 - ₦150,000
40ft Container ₦15,000 - ₦30,000/day ₦150,000 - ₦300,000
Air Freight (per kg) ₦50 - ₦100/day Variable

A 10-day delay on a 40ft container can cost you ₦300,000+ in completely avoidable fees—money that adds zero value to your business.

3. Competitive Pricing & Profit Margins

If you're importing for resale, your true landed cost (product + shipping + duties + levies) determines your competitive position. Importers who miscalculate often:

  • Price products too low, eroding profit margins
  • Price too high, losing customers to better-informed competitors
  • Face inventory write-offs when products become unprofitable

4. Protect Against Agent Fraud & Overcharging

Unfortunately, some clearing agents exploit importers' ignorance by inflating duty calculations and pocketing the difference. Common schemes include:

  • Claiming higher duty rates than actual
  • Inventing fake charges or levies
  • Using inflated exchange rates for conversion
  • Adding "processing fees" that don't exist

By understanding the exact calculation, you can verify charges and work with honest, transparent agents.

🎯 Ready to Calculate Your Exact Costs?

Steps 3-7 (CIF → Duty → Surcharge → VAT → Levies) are all automatically calculated in the tool on the right →

Just enter your product value, category, and shipping details for instant results!

Essential Terms You Must Know Before Calculating

Understanding these key terms is crucial for accurate customs duty calculations. Each term plays a specific role in determining your total import costs:

Term Definition Practical Example
FOB (Free On Board) Total cost of goods at supplier's location before international shipping. Includes product cost + local charges + packaging. You buy electronics for $10,000 + $500 handling = $10,500 FOB
Freight Cost of transporting goods from origin country to Nigerian port (sea/air). Shanghai to Lagos sea freight: ₦4,800,000 for 40ft container
Insurance Marine/air cargo insurance during transit. Standard rate: 0.5% of (FOB + Freight). 0.5% × (₦16,800,000 + ₦4,800,000) = ₦108,000
CIF (Cost, Insurance, Freight) Total landed value = FOB + Freight + Insurance. This is THE baseline for all duty calculations. ₦16,800,000 + ₦4,800,000 + ₦108,000 = ₦21,708,000 CIF
HS Code (Harmonized System) 6-10 digit international product classification code that determines your duty rate. 8517.12.00 = Smartphones (20% duty)
8703.23.10 = Petrol cars (35% duty)
Import Duty (ID) Main tax on imports, calculated as percentage of CIF based on HS code. Ranges 0-70%. 20% duty on ₦21,708,000 CIF = ₦4,341,600
Surcharge Additional levy of 7% calculated on Import Duty amount (not CIF). Funds port infrastructure. 7% × ₦4,341,600 (duty) = ₦303,912
VAT (Value Added Tax) 7.5% tax on (CIF + Duty + Surcharge + CISS + ETLS). Current rate since 2020. 7.5% × ₦26,571,512 = ₦1,992,863
ETLS (ECOWAS Trade Liberalisation Scheme) Regional levy at 0.5% of CIF for non-ECOWAS imports. 0.5% × ₦21,708,000 = ₦108,540
CISS (Comprehensive Import Supervision Scheme) Regulatory inspection fee at 1% of FOB value. 1% × ₦16,800,000 (FOB) = ₦168,000

⚠️ Common Mistake: Confusing FOB with CIF

Many importers make the critical error of calculating duty on FOB instead of CIF. This underestimates your costs by 20-40% because:

  • Wrong: Duty = 20% × FOB (₦16,800,000) = ₦3,360,000
  • Correct: Duty = 20% × CIF (₦21,708,000) = ₦4,341,600
  • Difference: ₦981,600 shortfall!

Always calculate duties on CIF, never FOB alone.

Complete 7-Step Guide: How to Calculate Customs Duty in Nigeria

Follow this systematic approach to accurately calculate your total import costs. We'll use real numbers throughout for clarity.

Step 1: Determine Your FOB Value

FOB is your starting point—the total cost of goods before international shipping. This includes:

  • Product purchase price from supplier
  • Packaging and labeling costs
  • Local transportation to port/airport in origin country
  • Export documentation fees
  • Loading charges
FOB Value (₦) = Invoice Amount (USD) × Current CBN Exchange Rate (₦/$)

Example: You purchased electronics worth $10,000 with $500 in local handling charges in China.

FOB (USD) = $10,000 + $500 = $10,500 FOB (₦) = $10,500 × ₦1,680/$ = ₦17,640,000

Important: Always use the official CBN exchange rate or the rate recognized by Nigeria Customs for the clearance date. As of December 2025, typical rates are ₦1,650-₦1,700/$1.

Step 2: Add Freight Cost

Freight costs vary significantly based on multiple factors:

Factors Affecting Freight Rates:

  • Origin Country: China has the cheapest rates due to high shipping volumes
  • Shipping Mode: Sea (FCL/LCL) vs Air freight
  • Destination Port: Apapa, Tin-Can, Onne, PTML, or airports
  • Cargo Weight/Volume: Heavier/bulkier = higher costs
  • Season: Q4 (Oct-Dec) has peak rates due to holiday demand
  • Fuel Surcharges: Fluctuate with global oil prices

2025 Freight Rate Table (Estimates):

Route Sea FCL 40ft Sea LCL (per CBM) Air (per kg)
🇨🇳 China → Lagos ₦4.8M - ₦6.5M ₦320,000 - ₦380,000 ₦11,000 - ₦14,000
🇺🇸 USA → Lagos ₦6.5M - ₦8M ₦420,000 - ₦500,000 ₦14,000 - ₦17,000
🇬🇧 UK → Lagos ₦5.8M - ₦7M ₦380,000 - ₦450,000 ₦13,000 - ₦15,000
🇮🇳 India → Lagos ₦3.9M - ₦5.2M ₦280,000 - ₦350,000 ₦10,000 - ₦12,000
🇹🇷 Turkey → Lagos ₦4.2M - ₦5.8M ₦300,000 - ₦380,000 ₦10,500 - ₦13,000

For our example: Sea freight from China to Lagos = ₦5,200,000

Step 3: Calculate Insurance

Marine or air cargo insurance protects your goods during transit. The standard rate is 0.5% of the sum of FOB + Freight:

Insurance = (FOB + Freight) × 0.5% Insurance = (FOB + Freight) × 0.005

Example calculation:

Insurance = (₦17,640,000 + ₦5,200,000) × 0.005 Insurance = ₦22,840,000 × 0.005 = ₦114,200

Some insurance companies may charge slightly higher rates (0.6-1%) depending on cargo type and risk assessment.

Step 4: Calculate CIF Value (The Foundation)

CIF is the most important number in customs duty calculation. Everything else builds on this figure:

CIF = FOB + Freight + Insurance

Example:

CIF = ₦17,640,000 + ₦5,200,000 + ₦114,200 CIF = ₦22,954,200

This ₦22,954,200 becomes your baseline for all subsequent calculations.

Step 5: Determine Import Duty Rate (Using HS Code)

Every product has an HS (Harmonized System) code that determines its duty rate. Getting the correct HS code is critical:

Product Category HS Code Range Duty Rate Examples
Raw materials for manufacturing Various 0-5% Industrial chemicals, machinery parts
Books, educational materials 4901-4911 0-5% Textbooks, printed materials
Agricultural products Various 5-10% Seeds, farming equipment
Medical equipment & pharmaceuticals 9018-9022, 3003-3004 5-10% Hospital equipment, medicines
Electronics (computers, phones, tablets) 8517, 8471, 8528 20% Smartphones, laptops, monitors
Textiles, clothing, footwear 61-64 20-35% Shirts, dresses, shoes
Furniture & home goods 9401-9406 20-35% Chairs, tables, beds
Passenger vehicles (new) 8703 35-70% Cars, SUVs, depending on engine size
Commercial vehicles 8704 20-35% Trucks, vans

For our electronics example (20% duty rate):

Import Duty = CIF × Duty Rate Import Duty = ₦22,954,200 × 20% Import Duty = ₦22,954,200 × 0.20 = ₦4,590,840

💡 Pro Tip: HS Code Classification

Getting your HS code wrong can cost you thousands. Some products fall under multiple categories with different rates. Work with a CAC registered customs agent to ensure proper classification. For example:

  • A "laptop bag" might be classified as luggage (20%) or computer accessory (5%)
  • "LED screens" could be monitors (20%) or TV displays (35%)
  • "Smartphone parts" might get lower rates than complete phones

Always request written confirmation of HS code from Nigeria Customs before shipment.

Step 6: Calculate Surcharge (7% of Duty)

The surcharge is an additional levy calculated as 7% of the Import Duty amount (not 7% of CIF). This often-missed charge funds port infrastructure development:

Surcharge = Import Duty × 7% Surcharge = Import Duty × 0.07

Example:

Surcharge = ₦4,590,840 × 0.07 = ₦321,358.80

Step 7: Calculate VAT, ETLS, CISS & Other Levies

A. VAT (Value Added Tax) - 7.5%

VAT is calculated on the sum of: CIF + Import Duty + Surcharge + CISS + ETLS

VAT Base = CIF + Import Duty + Surcharge + CISS + ETLS VAT = VAT Base × 7.5%

First, calculate the base amount:

CISS = FOB × 1% = ₦17,640,000 × 0.01 = ₦176,400 ETLS = CIF × 0.5% = ₦22,954,200 × 0.005 = ₦114,771 VAT Base = ₦22,954,200 + ₦4,590,840 + ₦321,359 + ₦176,400 + ₦114,771 VAT Base = ₦28,157,570 VAT = ₦28,157,570 × 0.075 = ₦2,111,817.75

B. Additional Levies Summary:

  • ETLS (ECOWAS Trade Liberalisation Scheme): 0.5% of CIF = ₦114,771
  • CISS (Comprehensive Import Supervision Scheme): 1% of FOB = ₦176,400
  • Port Handling Charges: Typically ₦100,000 - ₦200,000 depending on port and container size
  • Documentation & Processing Fees: ₦50,000 - ₦100,000

Let's use ₦150,000 for port charges in our example.

Final Total Calculation

Now we sum everything to get the complete landed cost:

📊 Complete Cost Breakdown

CIF Value (Baseline) ₦22,954,200
Import Duty (20%) ₦4,590,840
Surcharge (7% of duty) ₦321,359
CISS (1% of FOB) ₦176,400
ETLS (0.5% of CIF) ₦114,771
VAT (7.5%) ₦2,111,818
Port & Documentation Charges ₦150,000
TOTAL LANDED COST ₦30,419,388

Key Insight: Your $10,500 FOB purchase resulted in a total cost of ₦30.4 million—that's 72% more than the FOB value. This is why accurate calculation before shipping is absolutely critical!

Real-World Case Study: Mrs. Chioma's Electronics Import Business

📦 Complete Import Journey: From Quote to Delivery

Importer: Mrs. Chioma Okafor, electronics retailer in Computer Village, Ikeja, Lagos

Business: Importing smartphones and tablets for retail

Product: 500 units mixed (smartphones + tablets)

Supplier: Shenzhen Electronics Market, China

Destination: Tin-Can Island Port, Lagos

Shipping Mode: Sea freight (LCL - 6 CBM)

Step-by-Step Calculation:

1. FOB Value

Purchase invoice from supplier: $12,000
Local handling & export charges in China: $800
Total FOB (USD): $12,000 + $800 = $12,800
Exchange rate (December 2025): ₦1,680/$1
FOB (₦) = $12,800 × ₦1,680 = ₦21,504,000

2. Freight Cost

6 CBM × ₦350,000/CBM = ₦2,100,000
(Rate includes basic port charges at origin)

3. Insurance (0.5%)

(₦21,504,000 + ₦2,100,000) × 0.005 = ₦118,020

4. CIF Value

₦21,504,000 + ₦2,100,000 + ₦118,020 = ₦23,722,020

5. Import Duty (Electronics = 20%)

₦23,722,020 × 0.20 = ₦4,744,404

6. Surcharge (7% of Duty)

₦4,744,404 × 0.07 = ₦332,108

7. Levies

CISS (1% of FOB): ₦21,504,000 × 0.01 = ₦215,040
ETLS (0.5% of CIF): ₦23,722,020 × 0.005 = ₦118,610
Total Base for VAT = ₦23,722,020 + ₦4,744,404 + ₦332,108 + ₦215,040 + ₦118,610 = ₦29,132,182

8. VAT (7.5%)

₦29,132,182 × 0.075 = ₦2,184,914

9. Port & Documentation

Tin-Can port charges: ₦120,000
Customs documentation: ₦45,000
Agent professional fees: ₦80,000
Total: ₦245,000

💰 Final Total Landed Cost

CIF Value ₦23,722,020
Import Duty ₦4,744,404
Surcharge ₦332,108
CISS ₦215,040
ETLS ₦118,610
VAT ₦2,184,914
Port & Documentation ₦245,000
TOTAL COST ₦31,562,096

🎯 Business Outcome

Per-Unit Cost: ₦31,562,096 ÷ 500 units = ₦63,124/unit

Retail Price Strategy: ₦85,000/unit (markup: 35%)

Market Comparison: Competitors selling at ₦90,000 - ₦95,000

Results achieved by Mrs. Chioma:

  • ✅ Calculated all costs upfront—no surprises at clearance
  • ✅ Secured adequate financing before shipment departure
  • ✅ Cleared goods in 3 days (no demurrage costs)
  • ✅ Priced competitively below market average
  • ✅ Achieved ₦10.9 million gross profit on shipment
  • ✅ Built trust with customers through competitive pricing

"Knowing my exact landed cost before shipping changed my business," says Mrs. Chioma. "I used to avoid importing because of hidden costs. Now I import quarterly with confidence. This calculator and guide saved me over ₦2 million in my first year from avoiding demurrage and overcharging."

10 Expert Tips to Legally Reduce Your Import Costs

1. Master HS Code Classification

Some products legitimately fall under multiple HS codes with vastly different duty rates. Working with experienced customs agents can help you find the most favorable (legal) classification:

  • Electronic components (parts) often have lower rates than finished products
  • Industrial equipment may qualify for duty exemptions
  • Educational materials get preferential rates

Example: Importing LED bulbs as "lighting fixtures" (35% duty) vs. "energy-saving devices" (10% duty) can save 25% on duties if properly justified.

2. Leverage Nigeria's Free Trade Zones (FTZs)

Importing into designated Free Trade Zones can defer or eliminate customs duties:

  • Lekki Free Trade Zone (Lagos)
  • Calabar Free Trade Zone (Cross River)
  • Kano Free Trade Zone (Kano)
  • Onne Oil & Gas Free Zone (Rivers)

Benefits: Goods stored or processed within FTZs attract no import duties. Duties only apply when goods leave the zone for Nigerian market. Ideal for manufacturers, re-exporters, or businesses with warehousing needs.

3. Utilize ECOWAS Trade Agreements

Products originating from ECOWAS member states may qualify for:

  • Reduced tariffs under the ECOWAS Trade Liberalization Scheme
  • Zero duties on specified products with ECOWAS Certificate of Origin
  • Exemption from certain levies

Member states include: Benin, Burkina Faso, Cape Verde, Côte d'Ivoire, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Niger, Senegal, Sierra Leone, Togo.

4. Consolidate Shipments for Lower Per-Unit Costs

Shipping economics favor larger volumes:

Shipping Mode Small Shipment Consolidated Large Shipment Savings
China Sea LCL 2 CBM × ₦350K = ₦700K 40ft FCL holds 25-28 CBM for ₦5.5M Save ₦4-5M vs. multiple small shipments
Air Freight <100kg: ₦13,000/kg >500kg: ₦9,000/kg Save ₦4,000/kg

Strategy: Plan quarterly bulk imports rather than monthly small orders.

5. Choose the Right Port for Your Location

Don't automatically default to Apapa or Tin-Can. Consider:

  • Onne Port (Rivers State): Faster clearance, lower congestion, ideal for South-South/South-East
  • PTML Terminal (Lekki, Lagos): Modern facilities, efficient processes
  • Calabar Port: Lowest demurrage rates, good for Northern Nigeria access
  • Kano Inland Dry Port: Direct clearance for Northern destinations

Savings from faster clearance and lower demurrage often outweigh slightly higher freight costs.

6. Use Bonded Warehouses for Cash Flow Management

If you can't pay duties immediately upon arrival:

  • Store goods in government-approved bonded warehouses
  • Pay duties only when withdrawing goods for sale
  • Avoid demurrage while arranging payment
  • Typical bonded storage: ₦5,000-₦15,000/day (cheaper than demurrage)

7. Verify and Lock Exchange Rates

Nigeria Customs uses official CBN rates, which can differ from parallel market rates by ₦50-₦200/$1. This affects your calculations:

  • Always check the exact rate Customs will use for your clearance date
  • Consider hedging forex risk on large shipments
  • Factor in potential rate changes between order and clearance

8. Claim Duty Exemptions Where Eligible

Certain importers and products qualify for duty waivers or exemptions:

  • Manufacturing companies: Raw materials and machinery often get 0-5% rates
  • NGOs & Charities: May get exemptions with proper documentation
  • Pioneer Status companies: Tax holidays under Nigerian Investment Promotion Commission
  • Agricultural inputs: Seeds, fertilizers, farming equipment get preferential rates
  • Medical & educational: Hospital equipment, textbooks get lower rates

Apply for exemptions through the appropriate channels before shipment.

9. Time Your Imports Strategically

Freight rates fluctuate throughout the year:

  • Cheapest periods: January-March, June-August
  • Most expensive: September-December (peak season surcharges can add 30-50%)
  • Avoid Chinese New Year (late January/early February) when factories close

Example: Importing in February vs. November can save ₦1.5M-₦2M on a 40ft container from China.

10. Work with CAC Registered, Transparent Clearing Agents

A good customs agent is worth their weight in gold:

  • Verify agent is CAC registered with NCS and CRFFN licensed
  • Request itemized cost breakdown before engagement
  • Compare quotes from 2-3 agents
  • Avoid agents who can't explain charges clearly
  • Check references from other importers

Red flags: Agents who refuse to provide receipts, claim to have "special connections" for lower duties (illegal), or demand cash payments without documentation.

🚀 Ready to Import Without Stress?

Movexport handles everything from freight booking to 48-hour customs clearance. CAC registered, CRFFN licensed, transparent pricing—no hidden fees, ever.

Services: Freight forwarding, customs clearance, documentation (Form M, SONCAP, SON), warehousing, and nationwide delivery.

Get Free Quote on WhatsApp →

Frequently Asked Questions (FAQ)

Q1: What is the current VAT rate for imports in Nigeria?

A: The current VAT rate is 7.5% as of December 2025. There are ongoing discussions about potential increases to 10-15% under proposed tax reforms, but no changes have been implemented yet. VAT is calculated on (CIF + Duty + Surcharge + CISS + ETLS).

Q2: How do I find the HS code for my product?

A: You can:

  • Check Nigeria Customs Service website's HS code lookup tool
  • Ask your supplier (they should know from previous exports)
  • Consult with a CAC registered customs agent who can classify products
  • Use international databases like the World Customs Organization's HS database
  • Contact NCS helpdesk: +234-700-CUSTOMS

Important: Always get written confirmation from NCS before shipping to avoid reclassification penalties.

Q3: Can I pay customs duty in installments?

A: No, customs duties must be paid in full before goods are released. However, you can:

  • Use bonded warehouse storage while arranging payment
  • Apply for credit facilities through your bank
  • Partner with clearing agents who offer short-term financing

Some CAC registered clearing agents provide 7-30 day payment terms for established clients.

Q4: What happens if I undervalue my goods to pay less duty?

A: This is illegal and carries severe penalties:

  • Goods may be seized permanently
  • Penalties of up to 100% of actual duty owed
  • Criminal prosecution under Customs & Excise Management Act
  • Blacklisting from importing
  • Your name added to customs watchlist

Nigeria Customs has sophisticated valuation systems and compares your invoice to databases of similar imports. Always declare accurate values.

Q5: How long does customs clearance take in Nigeria?

A: With proper documentation and immediate payment:

  • 48-72 hours: With pre-clearance and green channel classification
  • 5-7 days: Standard clearance with yellow channel (some inspection)
  • 2-3 weeks: Red channel (full physical inspection)
  • 30+ days: If documentation issues or disputes arise

Using the new B'Odogwu platform and working with efficient agents can reduce clearance to 2-3 days consistently.

Q6: Do I need to be present at the port for clearance?

A: No, you don't need to be physically present. A CAC registered clearing agent can handle everything on your behalf with:

  • Power of Attorney (provided by you)
  • Copy of your ID
  • Import documents (invoice, packing list, bill of lading)
  • Payment for duties and agent fees

This is standard practice—99% of importers never visit the port themselves.

Q7: Can I import goods worth less than $1,000 without paying duty?

A: No. All commercial imports, regardless of value, are subject to customs duty. The ₦1,000 or $1,000 threshold you may have heard about applies only to:

  • Personal effects and gifts (non-commercial)
  • Items for personal use arriving with travelers

Commercial imports always require duty payment, even for small values.

Q8: What's the difference between CISS and ETLS?

A:

  • CISS (Comprehensive Import Supervision Scheme): 1% of FOB value—an inspection levy for pre-shipment verification services
  • ETLS (ECOWAS Trade Liberalisation Scheme): 0.5% of CIF value—a regional levy supporting ECOWAS trade programs

Both are mandatory for most imports into Nigeria.

Q9: Are demurrage charges negotiable?

A: Demurrage rates are set by terminal operators and are generally non-negotiable. However:

  • Some terminals offer "free days" (typically 3-7 days) before demurrage starts
  • Pre-clearance before vessel arrival can maximize free days
  • In cases of terminal delays (not your fault), you may appeal charges

Best strategy: Complete clearance during free days to avoid demurrage entirely.

Q10: Can I ship directly to my warehouse or must goods go to port first?

A: Goods must first clear customs at the port of entry (seaport or airport). After clearance and duty payment, you can:

  • Arrange delivery to your warehouse
  • Use door-to-door services from freight forwarders
  • Pick up goods yourself with proper documentation

"Door-to-door" shipping includes port clearance in the service package.

Understanding Nigeria's 2025 Tax Reform Proposals

As of December 2025, the VAT rate remains at 7.5%. However, ongoing discussions about VAT reforms include:

Proposed Changes (Not Yet Implemented):

  • VAT Rate Increase: Potential gradual increase from 7.5% to 10%, 12.5%, or 15% over several years
  • Revenue Allocation Formula: Shifting VAT distribution from corporate headquarters location to consumption location
  • Exemptions Review: Possible changes to items exempt from VAT

What This Means for Importers:

  • Current calculations remain valid with 7.5% VAT
  • Monitor official government announcements for changes
  • Any VAT increase will proportionally raise your total import costs
  • Plan for potential 2-3% increase in total landed costs if VAT rises to 10%

⚠️ Stay Updated on Policy Changes

Customs regulations and tax rates can change. Always:

  • Verify current rates with Nigeria Customs before shipping
  • Check for policy updates on the NCS official website
  • Work with CAC registered agents who stay current on regulatory changes
  • Join importer associations for industry updates

Official NCS Website: customs.gov.ng

Final Checklist: Before You Ship

Use this checklist to ensure smooth customs clearance:

✅ Pre-Shipment Checklist

  • ☐ Calculated complete landed cost (CIF + all duties and levies)
  • ☐ Verified correct HS code with customs agent
  • ☐ Secured adequate funding for clearance
  • ☐ Engaged CAC registered clearing agent (CRFFN licensed)
  • ☐ Obtained Form M (for imports above $5,000)
  • ☐ Arranged SONCAP/SON certificate (if product requires it)
  • ☐ Confirmed product doesn't require NAFDAC registration
  • ☐ Verified insurance coverage adequate
  • ☐ Received all shipping documents from supplier
  • ☐ Planned for clearance during vessel/flight arrival week
  • ☐ Set up payment method for duties (bank transfer ready)
  • ☐ Arranged final delivery logistics to your warehouse

Why Choose Movexport for Your Import Needs

As a CAC registered clearing agent and CRFFN-licensed freight forwarder, Movexport offers:

🚢 Complete Freight Solutions

Sea freight, air freight, door-to-door delivery from China, USA, UK, India, Turkey, and more.

⚡ 48-Hour Clearance

Fast-track customs clearance at all Nigerian ports. No demurrage, no delays.

📋 Full Documentation

We handle Form M, SONCAP, SON, NAFDAC, and all customs paperwork—zero errors.

💰 Transparent Pricing

Upfront quotes matching our calculator. What you see is exactly what you pay.

🔒 Cargo Insurance

Comprehensive coverage with real-time tracking from origin to your warehouse.

🎯 Dedicated Support

One account manager per client. WhatsApp updates, 24/7 availability.

📞 Get Your Free Import Quote Today

Join 3,000+ satisfied importers who trust Movexport for stress-free shipping and customs clearance.

NAHCO, Ikeja Lagos | Mon-Fri: 8AM-6PM | Sat: 9AM-2PM

🧮

Free Duty Calculator 2025

Instant total landed cost calculation

Rate: ₦1680/$1 FOB: ₦0
FOB Value
0
Freight
0
CIF Value (Baseline)
0
Import Duty
0
Surcharge (7%)
0
VAT (7.5%)
0
Levies (CISS+ETLS)
0
🎯 Total Landed Cost
0
Approximately $0
💬 Get My Quote on WhatsApp
Floating Registration Card
📄 Need Registration?

Need Registration?
Start Here 👇

Fast-track your export business with professional company registration.

CAC Business Registration
NEPC Export License
TIN & Tax Compliance
Quick 3-5 Day Processing
Chat on WhatsApp