Resources · Country policies
How Nigerian import duty is calculated: rate bands, levies and a worked example
Nigeria applies the ECOWAS Common External Tariff (CET). The rate bands, levies and VAT base, with a full worked example.
About 2 min readContent checked on
Nigerian import charges are based on CIF value: duty at the ECOWAS CET bands (0%, 5%, 10%, 20%, 35%), plus a surcharge of 7% of the duty, CISS at 1% of FOB and ETLS at 0.5% of CIF, and finally 7.5% VAT on the total of all of these. Some goods carry additional levies.
Information updated: 2026-10-03
What makes up the charges
| Item | Base | Rate |
|---|---|---|
| Import duty | CIF | 0% / 5% / 10% / 20% / 35% (by HS code) |
| Surcharge | Duty amount | 7% |
| CISS | FOB | 1% |
| ETLS (ECOWAS Trade Liberalisation Scheme levy) | CIF | 0.5% |
| VAT | CIF + duty + surcharge + CISS + ETLS | 7.5% |
Worked example
Suppose a shipment is FOB USD 9,000, with freight and insurance of USD 1,000, so CIF USD 10,000, at a 20% rate:
| Item | Calculation | Amount (USD) |
|---|---|---|
| Duty | 10,000 × 20% | 2,000 |
| Surcharge | 2,000 × 7% | 140 |
| CISS | 9,000 × 1% | 90 |
| ETLS | 10,000 × 0.5% | 50 |
| VAT | (10,000 + 2,000 + 140 + 90 + 50) × 7.5% | 921 |
| Total | 3,201 |