Nigeria Import Duty, VAT, Levies and Prohibited Goods: 2026 Guide
Nigeria’s import charges depend on HS classification, customs value, product-specific measures and the current fiscal policy. A landed-cost estimate should be built from the exact tariff line and current official schedules, not a generic duty range.
This article is general trade information, not legal, tax, banking or customs advice. Nigerian rules and portal workflows can change. The importer/exporter must verify the current requirements with the relevant authority, authorised dealer bank and licensed customs agent before committing or dispatching cargo.
Start with the correct HS code
Classify the product using its composition, function, packaging and technical description. Biscuits, savoury snacks, food preparations and ingredients may fall under different tariff headings. Ask a licensed customs agent to confirm the current Nigerian tariff line before quoting a landed cost.
Calculate customs value and duty
Customs value is determined under the applicable valuation rules, with transaction value as the primary method when accepted. The duty rate is taken from the current tariff schedule and any applicable variation order. Rates differ by tariff line; a 5%–35% range is not a reliable rate for an individual shipment.
VAT and other charges
Nigeria’s standard VAT rate is 7.5%, but the VAT treatment of a particular import must be checked. Other charges or levies may apply depending on the transaction and current law, including the applicable CISS or Import Adjustment Tax measures. Do not add every possible levy automatically; confirm applicability and calculation base.
2026 Fiscal Policy Measures
Nigeria Customs announced implementation of 2026 Fiscal Policy Measures and tariff amendments, including revised Import Adjustment Tax and import/export prohibition lists. Use the current official order and tariff schedule rather than archived rate tables.
Check prohibition and restriction lists
Review the current NCS import prohibition list and product-specific permits before signing the sales contract. Prohibited goods may be seized or forfeited; restricted goods may require permits, registration or special conditions. Check the exact HS code and any exceptions, not just the common product name.
Practical checklist before shipment
- Confirm the correct HS code, product description, origin and applicable tariff.
- Check current permits, product registration and conformity certificates before loading.
- Match invoice, packing list, transport document, origin evidence and bank/portal records.
- Ask the Nigerian importer and licensed customs agent to confirm the live clearance workflow.
Frequently asked questions
Is customs duty always between 5% and 35%?
No. The applicable rate is tariff-line specific and must be checked in the current Nigerian tariff schedule.
What is Nigeria’s standard VAT rate?
The standard VAT rate is 7.5%; confirm whether the specific import is taxable or exempt.
Where can I check prohibited goods?
Use the current Nigeria Customs Service and Nigerian Trade Information Portal lists, including their HS-code references.
Official resources and verification links
- CBN and import/export documentation
- Nigeria National Single Window
- Nigerian Trade Information Portal
- Nigeria Customs Service
- Customs valuation guide
- Current 2026 tariff variation order
- Import prohibition list
- Standards Organisation of Nigeria SONCAP
- SON 2026 National Single Window notice
- NAFDAC imported food guidance
- NAFDAC application forms and permits
- NEPC exporter registration
- NEPC export documents and procedures
- NEPC Export Expansion Grant
- ECOWAS ETLS legal documents
- NEPZA operational free zones
- NCS bonded warehouses
Related Nigeria import and export guides
Planning to export from India to Nigeria?
Ask your Nigerian buyer to confirm importer registration, NAFDAC or SON requirements (where applicable), Form M and customs-agent readiness before shipment. For Mannuji product enquiries, use the contact details shown in the website header or contact page.