Customs Duty Calculator Nigeria

Calculate the total landed cost of importing goods into Nigeria — customs duty, ECOWAS surcharge, CISS levy, and VAT.

Import Details

Item Category

CIF Currency

CIF Value (₦)

₦

Total Landed Cost

₦1,408,250

CIF Value (NGN)

₦1,000,000

Customs Duty (20%)

₦200,000

ECOWAS Surcharge (7%)

₦70,000

CISS (4%)

₦40,000

VAT (7.5%)

₦98,250

Total Taxes & Levies

₦408,250

Effective Import Tax Rate

40.8%

Total Landed Cost

₦1,408,250

CIF = Cost + Insurance + Freight. Enter the total value of goods at the Nigerian port before customs. Actual duties may vary based on HS code, concessions, and NCS assessment.

How to Use This Calculator

Select the item category (which determines the customs duty rate), choose your CIF currency (NGN or USD), and enter the CIF value — the cost of goods plus insurance and freight to the Nigerian port. The calculator applies customs duty, the ECOWAS Trade Liberalisation Scheme surcharge, CISS levy, and VAT to show your total landed cost.

CIF (Cost, Insurance, Freight) is the value at the port of entry — it does not include port handling fees, clearing agent fees, or inland transport, which you should budget separately.

The Formula

Customs Duty = CIF Value × Duty Rate (category-specific) ECOWAS Levy = CIF Value × 7% CISS = CIF Value × 4% Sub-Total = CIF + Customs Duty + ECOWAS Levy + CISS VAT = Sub-Total × 7.5% Total Landed = Sub-Total + VAT Category Duty Rates: Electronics & Electrical — 20% Food & Agricultural — 5% Textiles & Apparel — 20% Pharmaceuticals — 5% Industrial Machinery — 5% Furniture & Wood — 20% USD rate used: ₦1,600 per $1 (indicative)

The effective import tax rate (total taxes as % of CIF) varies by category but typically ranges from 20–40%, making import planning essential for businesses.

Example

Scenario: Importing Electronics

Chidi imports laptops from China with a CIF value of ₦5,000,000. What is his total landed cost?

CIF value₦5,000,000

Customs duty (20%)₦1,000,000

ECOWAS surcharge (7%)₦350,000

CISS (4%)₦200,000

Sub-total₦6,550,000

VAT (7.5% on sub-total)₦491,250

Total landed cost₦7,041,250

Effective import tax rate≈ 40.8%

Plus clearing agent fees (typically ₦50–200K), terminal handling charges, and inland transport. Chidi should sell each laptop for well above the per-unit landed cost to be profitable.

Nigerian Import Levies Explained

Customs Duty: Applied at the rate set by Nigeria Customs Service (NCS) based on the Harmonised System (HS) code. Rates range from 0% (raw materials) to 35% (finished goods). The calculator uses category averages.
ECOWAS Surcharge (7%): Also called the ECOWAS Trade Liberalisation Scheme levy. Applied to protect West African industries — proceeds go to ECOWAS.
CISS (4%): Comprehensive Import Supervision Scheme. A fee paid to the Pre-Shipment Inspection Agent for goods inspection and Form M processing.
VAT (7.5%): Value Added Tax applied on the total of CIF + Customs Duty + ECOWAS + CISS.
Port charges: Terminal Handling Charges (THC), demurrage, and storage are additional — not included in this calculator.

FAQ

CIF (Cost, Insurance, Freight) is the total value of your goods at the Nigerian port of entry — including the cost of the goods, insurance, and freight charges to get them there. Your supplier's commercial invoice shows the FOB (Free On Board) price; add freight and insurance to get CIF. NCS uses CIF as the basis for calculating customs duties.

You are not legally required to use a clearing agent, but it is highly recommended. A licensed customs agent (called a licensed customs agent or freight forwarder) handles the Form M opening, pre-arrival assessment, document submission, and duty payment on your behalf. Their fees (typically 1–5% of CIF) are generally worth the time and error savings.

The Harmonised System (HS) code is a globally standardised classification system for traded goods. Each product has a specific HS code which determines its customs duty rate. The category rates in this calculator are indicative — your exact duty may differ based on your product's HS code. Always confirm with NCS or your clearing agent.

Yes. Some goods attract 0% duty, including certain raw materials, agricultural inputs, and items under special concession agreements. Humanitarian goods, diplomatic shipments, and personal effects up to certain values may also be exempt or attract reduced duties. Always check the current NCS tariff schedule for your specific goods.

No. Customs duties in Nigeria must be paid in Nigerian Naira. The NCS converts the CIF value from USD (or other currencies) to NGN using the CBN exchange rate at the time of assessment. This rate is updated regularly — another reason to factor in currency risk when planning imports.