Customs Duty Calculator

Nigeria – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Nigeria Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
  • Along with Import duty, import goods are also subjected to sales tax, and other taxes specific to certain commodities such as excise, sugar levy, rice levy, cigarettes levy, and automotive levy.

Below is the Duty and Sales tax for Nigeria :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 35% 16.96% ST=5%
VAT = ST * (CIF + Duty+ other taxes)
No minimum threshold(All the goods are duty and taxes payable irrespective of import value)

Extra taxes and customs fees while importing:

Type of Tax Products Rates
Excise duty Only some products 5% to 30%
Sugar levy Related products 10% to 20%
Rice levy Related products 20%
Cigarettes levy Related products 50% to 100%
Automotive levy Related products 10% to 20%

Please find the lists and detailed information about other taxes here.

Below is the Excise Duty in Nigeria :

HS-Code Product Description Duty
3303.0000.00, 3304.3000.00 and 3307 Perfumes and Other toilet Water, Cosmetics 5%
2202.1000.00 – 2202.9000.91 – 2202.9000.99; 2009.1100.12 to 2009.9000.99 Non Alcoholic Beverages, Fruit Juice 5%
3401 or 3402 Soap and Detergent 5%
2203.0010.00 and 2203.0090.00 Beer and Stout 20%
2204.1000.00 – 2205.9000 Wines 20%
1902.1100 – 1902.3000 Spaghetti/Noodles 5%
2206.0000.00 – 2209.0000.00 Spirits and other alcoholic beverages 20%
2402.1000 – 2402.9000 2403.1000 – 2403.9900.00 Cigarettes and tobacco 20%
4911.9990.91 Telephone recharge cards/vouchers 5%
4808.1000, 4819.1000 – 4819.2000 Corrugated paper or paper board and cartons, boxes and cases made from corrugated paper and paper board. 5%
4818.1000 – 4818.9000 Toilet papers, cleansing or facial tissue. 5%


All extra charges are applied on the sum of the CIF value and duty.