Customs Duty Calculator Nigeria — Import Duty & VAT on Goods
Calculate Nigerian customs duty, CISS levy, VAT and total payable for imported goods. Covers electronics, clothing, machinery, food and other categories.
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₦ /USD
CIF Value:
₦0
CIF Value in Naira
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Import Duty
₦0
VAT (7.5%)
₦0
Total Payable to Customs
Full Charges Breakdown
| Charge | Rate | Amount (₦) |
|---|
Duty Rates by Category
| Category | Duty Rate | Notes |
|---|---|---|
| Electronics & Computers | 20% | Laptops, TVs, gadgets |
| Mobile Phones | 10% | Reduced to encourage digital access |
| Clothing & Textiles | 20% | Woven, knitted fabrics |
| Footwear | 35% | Protects local industry |
| Food (basic) | 5% | Essential food items |
| Food (processed) | 20% | Beverages, snacks, etc. |
| Industrial Machinery | 5% | Capital goods for manufacturing |
| Vehicles | 35% | Plus 10% excise for luxury |
| Books | 0% | Education goods exempt |
Understanding Nigerian Customs Charges
When importing goods into Nigeria, the total customs cost includes multiple layers: import duty (varies by HS code), VAT at 7.5%, CISS levy of 1% on FOB value, and ETLS of 0.5%. For most consumer goods, budget 30–45% of CIF value for total clearing costs including agent fees.
Always clear goods through a licensed customs agent (broker) to avoid demurrage charges and ensure correct classification. Misclassification can attract penalties equal to the unpaid duty.
Frequently Asked Questions
How is customs duty calculated in Nigeria?
Nigerian customs duty is calculated on the CIF value (Cost + Insurance + Freight) converted to Naira at the Nigeria Customs Service (NCS) approved exchange rate. Different HS codes attract different import duty rates, ranging from 0% for some essential goods to 35% for consumer goods. Additional charges include CISS levy (1%), ETLS (0.5%), VAT (7.5%), and sometimes excise duties.
What is the CISS levy?
CISS (Comprehensive Import Supervision Scheme) is a 1% levy on the FOB (Free on Board) value of all imports, paid to the NCS. It covers the cost of pre-shipment inspection services. This is separate from import duty and is applicable on almost all imports.
What is the ETLS levy?
ETLS (ECOWAS Trade Liberalization Scheme) is a 0.5% levy on CIF value, applicable to most imports. It is part of Nigeria's trade facilitation obligations within the ECOWAS regional trade framework.
What exchange rate does Nigerian Customs use?
The NCS uses its own approved exchange rate, which is published weekly and is typically close to the official CBN rate. Always check the current NCS rate on their website (customs.gov.ng) for the most accurate calculation. This calculator uses a default rate that you can adjust.
How do I clear goods at Nigerian ports?
Import clearing involves: pre-arrival assessment, Form M (import declaration), payment of duties via e-payment platform (SingleWindow), physical examination at port, and release. Most importers use licensed customs agents/brokers. Processing time is 3–21 days depending on the port and goods type.