Nigerian Customs Duty Rates 2025: Tips for the African Market

As one of the largest economies on the African continent, Nigeria offers significant opportunities for foreign trade. With a population of over 200 million and growing consumer demand, it is a major market for importers and exporters. However, companies wishing to trade with Nigeria must first understand customs duty rates, import documentation, tax types, and customs procedures.

Customs Duty Practices in Nigeria
Nigeria has various types of taxes applied to import transactions. These are not limited to customs duties but also include numerous additional financial burdens.

Types of Taxes Applied:
Customs Duty: 5% - 35%

Value Added Tax (VAT): 7.5%

ECOWAS Duty: 0.5%

Port Service Fees and Transaction Fees

Excise Duty: For some product groups (alcohol, cigarettes, etc.)

Note: Total cost is calculated on CIF (cost of goods + insurance + freight).

Nigeria Customs Duty Rates (Sector-Based – 2025)
Product Group Customs Duty + Additional Taxes
Electronic Products 10% – 20%
Automotive and Parts 20% – 35%
Textiles and Clothing 10% – 20%
Food Products (Processed) 10% – 30%
Chemical Products 5% – 15%
Luxury Goods 30% – 50% (Including Excise)
Documents Required for Importing to Nigeria
Commercial Invoice

Packing List

Bill of Lading / Air Waybill

Certificate of Origin

Import Permit (Form M)

Pre-invoice

HS Code (GTIP)

NAFDAC Approval (for products such as medicines, food, and cosmetics)

SONCAP Certificate – Standardization Certificate (mandatory)

Form M is the document used by the Central Bank of Nigeria for import approval and must be issued before importation.

Things to Consider When Trading with Nigeria
The Nigerian government imposes high taxes on certain product groups to protect domestic production. Therefore, it is important to check whether your product is on the prohibited or restricted goods list before importing.

Implementations:
Import of some second-hand products (especially automobiles and electronics) is restricted.

NAFDAC registration is mandatory for food, medicine, and cosmetics.

Customs clearance cannot be completed without a SONCAP, which is a conformity assessment certificate.

Payment is generally made by letter of credit (L/C).

Exporting from Nigeria
Nigeria does not impose high taxes on exports. However, quality and health checks are important for exported products. Agricultural and raw material exports are common. Export documents typically include the following:

Export Declaration

Customs Clearance

Invoice and Packing List

Certificate of Origin

SGS quality control documents (for some products)

Advantages and Challenges of Trading with Nigeria
Advantages:
Large and developing consumer market

High demand for raw materials and energy

One of Africa's largest ports: the Port of Lagos

Gateway to West African countries

Challenges:
Complex customs procedures

High tax burden

Bureaucratic processes

Import bans and quotas

Certification requirements (SONCAP, NAFDAC)

Conclusion: Be Prepared for the Nigerian Market
Nigeria, with its growing economy on the African continent, is an attractive country for imports and exports. However, due to high customs duties, documentation requirements, and special permit requirements, transactions must be carried out with professional support. By 2025, having the correct HS code, the necessary documentation, and working with local partners will increase the chance of success.