How is import duty calculated in Nigeria?

Import duty is charged as a percentage of the CIF value — the cost, insurance and freight value of the goods. The rate depends on the product's HS-code classification in the ECOWAS Common External Tariff, ranging from 0% for some inputs up to 35% for finished consumer goods.

What VAT applies to imports in Nigeria?

Nigeria charges Value Added Tax at 7.5% on imports. The VAT base is the CIF value plus the import duty and other applicable surcharges, so VAT is calculated on the duty-inclusive amount rather than on the bare goods value.

What are the CISS and surcharge levies?

The Comprehensive Import Supervision Scheme (CISS) levy is 1% of the FOB value, funding pre-shipment inspection. A port surcharge of 7% is charged on the import duty. An ECOWAS Trade Liberalisation Scheme (ETLS) levy of 0.5% is charged on the CIF value of goods from outside the region.

Landed cost is the total you pay to get goods cleared and into your hands: the CIF value plus import duty, VAT, the port surcharge, the CISS levy, and the ETLS levy. It is the true cost basis for pricing imported goods in Nigeria.

Does this calculator store my data?

No. Every figure is calculated locally in your browser and nothing is uploaded, so your shipment details stay private.

Nigeria Import Duty & Customs Calculator

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This Nigeria import duty and customs calculator estimates the full landed cost of imported goods — import duty, VAT, and the statutory levies charged by Nigeria Customs — from a single CIF value.

How it works

Duty is charged on the CIF value (cost + insurance + freight) at the rate for the product’s HS code:

Import duty = CIF × duty rate

Then the statutory levies stack on top:

Surcharge (port levy): 7% of the import duty
CISS levy: 1% of the FOB value (the goods cost before freight/insurance)
ETLS levy: 0.5% of the CIF value
VAT: 7.5% charged on (CIF + duty + surcharge + CISS + ETLS)

The landed cost is the CIF value plus every charge above.

Example

For goods with a CIF value of ₦1,000,000 (FOB ₦900,000) at a 20% duty rate: duty is ₦200,000, surcharge ₦14,000, CISS ₦9,000, ETLS ₦5,000. VAT at 7.5% on ₦1,228,000 is ₦92,100. Landed cost is about ₦1,320,100.

Notes

Find your HS-code duty rate in the ECOWAS Common External Tariff — rates run from 0% to 35%.
VAT is charged on the duty-inclusive value, not just the goods cost.
Some categories carry additional excise or levies not modelled here — confirm with a licensed clearing agent.