Custom Tariff 2025: What Nigerians Should Know About Import Duty and Levy Changes
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| Custom Tariff 2025 |
As Nigeria continues to adapt to economic realities, Custom Tariff 2025 introduces key updates affecting individuals, importers, and businesses. Whether you're bringing in electronics, automobiles, textiles, or raw materials, understanding the current Nigeria Customs tariff structure is essential to avoid penalties, overpayment, or delays at the ports.
What is a Custom Tariff?
A custom tariff is a tax or duty imposed by a country on goods imported from other nations. In Nigeria, tariffs are managed by the Nigeria Customs Service (NCS) and are classified under the Common External Tariff (CET) system of the ECOWAS region.
Tariffs are categorized under:
- Import Duties (typically 5% to 35%)
- Excise Duties
- Value Added Tax (VAT)
- Levy and Surcharge
In 2025, the Nigeria Customs Service is enforcing an updated CET schedule that reflects government policy on protecting local industries, increasing non-oil revenue, and discouraging the importation of prohibited goods.
Major Highlights of Custom Tariff 2025
-
Increased Tariff on Luxury and Non-Essential Goods
Items like wines, used cars over 10 years old, and high-end electronics may now attract 35%–70% combined duty, including VAT, levy, and other charges. -
Reduced Tariff on Raw Materials and Machinery
The government now offers duty waivers or lower import duties (0%–5%) on raw materials for manufacturing and essential industrial equipment. This is to encourage local production and boost MSMEs. -
Revised Import Duty on Vehicles
- Used cars (Tokunbo): Duty now ranges between 20%–35% based on vehicle age and CIF value.
- Brand new vehicles: Flat rate of 20% duty plus 7.5% VAT.
- Importers can confirm the updated rate using the Nigeria Customs VIN Valuation System.
-
Agricultural Equipment
In a bid to support agribusiness, the import of tractors, irrigation systems, and other agro-equipment may now enjoy 0%–5% duty. -
Textile and Garment Products
Imported textiles may attract 35% duty, reflecting government efforts to revamp local textile industries.
Nigeria Custom Tariff Codes and Classification
All imports are grouped under Harmonized System (HS) codes—a global standard for describing traded products. You must input the correct HS code when completing Form M or your import declaration.
You can check applicable tariffs per product on the Nigeria CET Tariff Portal
Custom Tariff Calculation Formula in 2025
To calculate your expected duty:
Import Duty = (CIF Value × Applicable Duty Rate)
VAT = (CIF Value + Import Duty + Other Charges) × 7.5%
Total Tariff = Import Duty + VAT + Surcharge + ETLS + CISS Fee
Where:
- CIF Value = Cost + Insurance + Freight
- ETLS = ECOWAS Levy (0.5%)
- CISS = Comprehensive Import Supervision Scheme Fee (1%)
💡 Use the Nigeria Customs Duty Calculator online to simplify this.
Exemptions and Concessions
Some goods may be eligible for duty exemptions or reduced tariffs, especially under:
- Import duty waivers for manufacturers
- Presidential directives
- COVID-19 medical goods exemptions (still valid in some cases)
- Export Expansion Grant (EEG) beneficiaries
Always verify via the official Nigeria Customs portal before importing.
Common Pitfalls to Avoid in 2025
- Wrong HS Code: Leads to incorrect duty or rejection of your shipment.
- Undervaluation: Customs now uses VIN valuation and databases to detect under-declared imports.
- Importing Prohibited Items: Such as used clothing, certain drugs, and weapons.
- No RAR/PAAR: Required documents like the Pre-Arrival Assessment Report must be submitted for clearing.
Impact on SMEs and Local Businesses
With Nigeria pushing for local industrialization, Custom Tariff 2025 offers relief for productive sectors while discouraging excessive imports of finished goods. If you're a small importer or manufacturer, this is the time to:
- Apply for concessional rates
- Shift to local alternatives
- Leverage local content incentives
Understanding the Nigeria Custom Tariff 2025 is vital whether you import in small quantities or operate a large-scale logistics company. Stay updated through the Nigeria Customs Service website and make use of the tariff database and VIN valuation tool to avoid surprises at the ports.
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