Nigeria charges import duty on the CIF value — goods plus freight plus insurance — at an ECOWAS tariff band of 0%, 5%, 10%, 20% or 35% depending on what the goods are. Most shipments then add an ETLS levy, a 7% surcharge on the duty, and 7.5% VAT.
People ask us "what is the duty rate for Nigeria?" and there genuinely is not one. Duty depends on what the goods are, and Nigeria Customs decides that by classifying them under the ECOWAS Common External Tariff. What we can do is explain how the bill is assembled, so nothing on arrival is a shock.
Duty is charged on CIF, not on the goods
The assessed value is Cost + Insurance + Freight. If your goods cost £800, freight was £150 and insurance £20, Customs works from £970 — not £800. This catches people out, because it means the shipping you paid for also gets taxed.
The tariff bands
| Band | Typically applies to |
|---|---|
| 0% | Books and some essential goods |
| 5% | Most raw materials, some machinery |
| 10% | Intermediate goods, many appliances |
| 20% | Many finished consumer goods |
| 35% | Goods on the protected list |
Only Customs can assign the band, from your goods' HS classification. Anyone quoting you a single flat "Nigeria duty rate" is guessing.
What sits on top of the duty
- ETLS levy — the ECOWAS Trade Liberalisation Scheme levy, a small percentage of CIF.
- Surcharge — typically 7%, charged on the duty amount rather than on CIF.
- VAT — 7.5%, applied to the duty-inclusive total, so it compounds on everything above it.
Because VAT sits on top of duty and levies, the effective cost is always higher than the headline band suggests. Our import duty calculator assembles the whole stack so you can see the real arrival figure.
Personal effects are treated differently — in practice
The tariff exists for commercial imports. Used personal and household effects in normal quantities generally clear without being assessed as a commercial consignment, which is why a family barrel does not usually attract a duty bill.
That is practice and officer discretion, not a right you can insist on. Quantity is what tips a shipment from personal to commercial — twenty identical new phones is a business import regardless of whose barrel it travels in. Declare accurately and there is rarely a problem.
Vehicles: check before you buy
Vehicle duty is assessed on value plus levies and can be a serious fraction of what the car cost. More importantly, vehicles more than 12 years old cannot be imported at all — the single most expensive mistake on this route, because people buy the car first and discover the rule second. Read the car shipping page and run the numbers before you commit.
The rules move
Nigeria's import policy changes often — bands are revised, prohibitions are added, levies appear and disappear. Treat everything here as planning information rather than a Customs ruling, and check anything unusual or high-value with us before it ships. We would rather have the conversation early than explain a clearance problem later.
Figures last reviewed August 2026. Use the calculator for an estimate, and ask us about your specific goods — we handle clearance as part of door-to-door service.
Common questions
How much is import duty in Nigeria?
There is no single rate. Duty is set by how Customs classifies your goods under the ECOWAS Common External Tariff — 0%, 5%, 10%, 20% or 35% — and is charged on the CIF value (goods + freight + insurance). On top of duty most shipments pay an ETLS levy, a surcharge and 7.5% VAT.
What is CIF value?
Cost, Insurance and Freight — the price of the goods plus what you paid to ship and insure them. Duty is calculated on that combined figure, not on the goods alone, which is why the freight cost affects the duty bill.
Do I pay duty on personal effects?
Used personal effects in normal household quantities generally clear without duty being assessed as a commercial import. That is practice rather than a guaranteed entitlement, and it depends on quantity and how the shipment presents. New goods in volume will be treated commercially.
How much duty will I pay on a car?
Vehicles attract duty on their assessed value plus levies, and the figure can be substantial relative to the car. Vehicles over 12 years old cannot be imported at all. Estimate the charges with our duty calculator before you buy the car, not after.
Who pays the duty — me or the recipient?
It depends on the service you book. With our door-to-door service we handle clearance, and we tell you what is included before you send so nobody in Nigeria receives an unexpected bill.
Does the duty rate ever change?
Frequently. Rates, levies and prohibitions shift with policy — a 4% FOB charge was introduced, withdrawn, reintroduced and suspended within 2025 alone. Our figures were last reviewed in August 2026; always confirm before shipping anything high-value.