Nigeria Customs and Import


Nigeria – Customs and Import duty tax calculation method

Customs Duties or Import duty A tax charged on certain goods which are brought into a coun… More 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.

Below is the Duty and Sales tax known as VAT (Value Added Tax) in the UK. A tax based on the… More 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 TaxA fee imposed by a government on personal or corporate incom… More 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 ProductThe result of a manufacturing or natural process (such as fo… More 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%

NOTE:

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

 

Source : (https://customsdutyfree.com/nigeria-customs-and-import-duty-tax-calculation-method/ )