Nigeria Customs Duty Calculator 2026 (NCS Tariffs & Port Clearance)
Estimate Nigeria Customs Service (NCS) import tariffs, 7.5% VAT, 7% Port Development Surcharge, 0.5% ECOWAS Trade Liberalization Scheme (ETLS) levy, and total clearing costs on CIF value in NGN.
Nigeria · Nigeria Customs Duty Calculator
Methodology
Nigeria Customs Service clears imported consignments based on CIF (Cost, Insurance, Freight) value converted using the official CBN customs forex rate. Customs Duty is assessed at the Common External Tariff (CET) rate (typically 5%, 10%, 20%, or 35%). Additional port surcharges include: 7% Port Development Surcharge (on duty), 0.5% ETLS levy (on CIF), 1% Comprehensive Import Supervision Scheme (CISS), and 7.5% VAT calculated on total duty-paid value.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
Nigeria Customs Cascading Import Tariff Structure
| Levy / Duty Component | Calculation Base | Standard Rate | Levied By |
|---|---|---|---|
| Import Customs Duty (ID) | CIF Value (NGN) | 5%, 10%, 20%, or 35% | ECOWAS CET |
| Port Surcharge | Customs Duty Amount | 7.0% | NPA Port Development |
| ETLS Levy | CIF Value (NGN) | 0.5% | ECOWAS |
| CISS Fee | FOB Value / CIF | 1.0% | Inspection Fee |
| Import VAT | CIF + Duty + Surcharges | 7.5% | FIRS (Value Added Tax) |
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How does Nigeria Customs calculate import duty?
NCS calculates duty by multiplying the CIF value in Naira by the Harmonized System (HS) code tariff rate (typically 5% to 35%). Port surcharges and 7.5% VAT are then calculated sequentially.
What is the Port Development Surcharge in Nigeria?
The Port Development Surcharge is a statutory levy of 7% calculated on the Customs Duty amount, collected for the development of Nigerian ports.
What is the ECOWAS Trade Liberalization Scheme (ETLS) levy?
The ETLS levy is a 0.5% surcharge on the CIF value of imported goods arriving from non-ECOWAS third-party countries.
What exchange rate does Nigeria Customs use for clearing?
Nigeria Customs uses the official customs FX rate periodically published by the Central Bank of Nigeria (CBN) on the Nigeria Trade Hub portal.