Nigeria import duty and de minimis
Duty by category plus the charge stack that applies on top: 7.5% VAT, Surcharge (7% of duty), CISS (1% of FOB), ECOWAS levy (0.5%). Use it to sanity-check a clearing agent's quote.
Indicative, not a quote. Duty and FX values are estimates and must be verified against live customs and FX data before you commit funds.
| Category | Duty | Effective | HS hint | Calculator |
|---|---|---|---|---|
| Auto Parts | 10% | ~21% | HS 8708 | Calculate → |
| Bags | 20% | ~32% | HS 4202 | Calculate → |
| Beauty & Cosmetics | 20% | ~32% | HS 3303 / 3304 | Calculate → |
| Clothing | 20% | ~32% | HS 61 / 62 | Calculate → |
| Electronics | 15% | ~26% | HS 8517 / 8518 / 9102 | Calculate → |
| Hair Products | 20% | ~32% | HS 6703 / 6704 | Calculate → |
| Kitchenware | 20% | ~32% | HS 7323 / 3924 | Calculate → |
| Phone Accessories | 15% | ~26% | HS 8517 / 8504 | Calculate → |
| Shoes | 20% | ~32% | HS 64 | Calculate → |
| Toys | 20% | ~32% | HS 9503 | Calculate → |
Duty bands and VAT verified vs PwC Worldwide Tax Summaries (Nigeria) + Nigeria Customs Service on 21 June 2026; the exact per-HS line varies — confirm with Nigeria Customs Service (NCS) before you pay. source ↗
ECOWAS CET 10% intermediate band (HS 8708); CKD/SKD assembler concessions may be 0-10%. Indicative, verify HS via NCS. Sourced 2026-06-07.
De minimis, in plain terms
Up to USD $300 and max 4 importations per year (NCS, effective 2025-09-08; excludes prohibited/restricted items)
How is import duty calculated in Nigeria?
Nigeria Customs assess duty on the CIF value (goods + freight + insurance), then stack a 7% surcharge on the duty, a 1% CISS on FOB and the 0.5% ECOWAS levy, and finally 7.5% VAT on the lot. Because VAT sits on top of the levies, the effective burden is always meaningfully higher than the headline duty band. The $300, four-times-a-year de-minimis only covers small personal consignments — a commercial carton pays the full stack.
How much duty will you pay on Phone Accessories?
For a typical Phone Accessories order (1,000 units, ¥14,000 of goods), the duty sits in the 15% band (~₦515,328) and VAT (7.5%) ~₦302,424, for a landed cost of ~₦4,475,890. Switch category in the table above for its band. Indicative figures, sampled 2026-06-07; not a quote.
What is the de-minimis and can you use it?
Up to USD $300 and max 4 importations per year (NCS, effective 2025-09-08; excludes prohibited/restricted items)
How do importers overpay (and how to avoid it)?
Under-declaring or mis-classifying a mixed carton to cut duty, which invites a Customs re-assessment, demurrage and a worse total than declaring honestly.
Are these the official rates?
The duty and VAT structure here is correct, but the exact per-HS rate is indicative and customs valuation can differ from your purchase price. Verify the exact line with Nigeria Customs Service (NCS) and a clearing agent before paying. Indicative figures, sampled 2026-06-07; not a quote.
Frequently asked questions
What is the import duty in Nigeria?
Duty depends on the product's HS code. On top of duty you pay 7.5% VAT, Surcharge (7% of duty), CISS (1% of FOB), ECOWAS levy (0.5%). The figures here are indicative; confirm with Nigeria Customs Service (NCS).
What is the de minimis in Nigeria?
Up to USD $300 and max 4 importations per year (NCS, effective 2025-09-08; excludes prohibited/restricted items)
How is VAT applied?
VAT of 7.5% is applied on the duty-inclusive base. Our calculator applies it on that base.
Are these official duty rates?
The tariff bands are correct but we could not certify every exact HS line against the official Nigeria Customs Service (NCS) schedule. Treat per-category rates as indicative and verify before committing funds. Sourced 2026-06-07.
Last updated: 2026-06-07.
Adaeze covers the money side of importing from China to Nigeria: how the naira moves against the yuan, what it really costs to pay a supplier once agent fees and FX spreads are counted, and how NCS duty and the de-minimis rules land on a real order. She writes for the importer who wants the number before they wire the money, not after.