Taxes and import duties for shipping goods to Nigeria.
Overview of shipping goods to Nigeria.
When shipping goods to Nigeria, the recipient is required to pay import duties, whether for personal or commercial goods. The assessment method is based on the CIF (Cost, Insurance & Freight) price, meaning duties and taxes are calculated on the full value of the imported goods, including the cost of the goods, insurance, and freight. In addition to duties, shipments to Nigeria may also be subject to sales taxes and specific taxes depending on the type of product, such as excise taxes, taxes on sugar, rice, cigarettes, and automobiles.
Nigerian tax and duty rates.
Duty rates in Nigeria vary from 0% to 35%, with an average of 16.96%. However, some types of shipments, such as books, can be sent in duty-free.
Sales tax in Nigeria.
Nigeria levies a sales tax based on the standard import duty rate 5%, calculated on the total CIF value, including duties, excise taxes, and other taxes.
Minimum taxes and duties in Nigeria.
Nigeria has no minimum import duty rate; therefore, all shipments to Nigeria are subject to import duties regardless of their value.
Other taxes and customs fees in Nigeria.
Shipments to Nigeria may be subject to additional duties on certain items at rates ranging from 5% to 30% of the total CIF value including taxes and duties.
Sugar taxes are levied at a rate between 10% and 20% on the total value of CIF goods and duties.
The tax on rice is levied at a rate between 20% of the total value of the CIF (Cost, Infrastructure, Export) goods and duties.
Tobacco taxes are levied at a rate between 501 TP3T and 1001 TP3T of the total value of the CIF (Cost, Infrastructure, Export) goods and duties.
Vehicle taxes are levied at rates between 10% and 20% on the total value of CIF goods and duties.
Location and contact information for the Nigerian Customs Department.
Further information regarding import declaration procedures and restrictions on shipments into Nigeria can be found on the Nigerian Customs website: https://customs.gov.ng
How to send goods to Nigeria.
For shipments to Egypt, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.




