How import tax works in Nigeria
Importing goods into Nigeria usually means two charges: customs duty on the value of the goods, then VAT on the duty-inclusive amount.
Customs duty varies widely by product; 7.5% VAT also applies on imports.
The calculator follows that order — duty first, then 7.50% VAT on the customs value plus duty — to give your total landed cost.
Why the duty rate varies
Customs duty depends on the product's classification (HS code) and its country of origin, so there is no single rate. Trade agreements can reduce or remove it entirely.
Enter the specific duty rate for your product — your freight forwarder or the Nigeria tariff schedule can provide it — for an accurate estimate.
Landed cost and thresholds
Landed cost is what the goods truly cost once duty, tax and shipping are included — essential for pricing if you resell. Many countries also waive charges below a low-value threshold.
This is a planning estimate. Confirm the duty rate, thresholds and any exemptions with Nigeria customs or the Federal Inland Revenue Service (firs.gov.ng).
Frequently asked questions
How is import duty calculated in Nigeria?
Duty is charged on the customs value (goods plus shipping) at the rate for your product, then VAT of 7.50% is applied to the duty-inclusive total.
What is the import VAT rate in Nigeria?
7.50% — the same standard VAT rate that applies to domestic sales.
Why do I need to enter a duty rate?
Duty varies by product and origin, so there is no single rate. Use the rate for your product's classification for an accurate landed cost.
Is there a tax-free threshold for small imports?
Many countries waive duty and tax below a low-value threshold. Check current limits with Nigeria customs or the Federal Inland Revenue Service (firs.gov.ng).