Nigeria Customs and Import - Duty tax calculation method

 

Customs Duties or Import duty A tax charged on certain goods brought into a coun... More taxes will be pending and need to be cleared while importing goods into Nigeria, either private or commercial.

 

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 income... 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 to the CIF value and duty sum.*

 

Source: Customs Duty Free

 

Would you mind filling out the courier form to send a courier? And visit our office. You don't need to worry if you are far from our office. You can send it to our office address. Once we receive it, then we will do require paperwork and send it.

Similarly, If you are looking for courier and cargo-related packing stuff, please visit this website and buy boxes, tape, wrapping, etc. Courier and Cargo packing stuff. For regular updates, please visit our social media.