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The short answer
Ankara fabric and clothing imported from Nigeria pay import VAT, and customs duty set by the commodity code; Nigeria is in the Enhanced Preferences tier of the UK Developing Countries Trading Scheme, which gives 0% tariffs on 92% of product lines, but only for goods that meet the DCTS rules of origin and are claimed with proof of origin. Fabric woven or printed outside Nigeria does not become Nigerian simply by being shipped from Lagos.
Nigerian fashion sells well in the UK: ready-to-wear, aso ebi orders, tailored agbada and kaftans, bags and fabric by the yard. The tax at the border comes in two parts, customs duty and import VAT, and the duty part can often be reduced to zero. Whether it is depends on the product and on where it was really made.
Step one: the commodity code
GOV.UK's step-by-step import guide says the commodity code goes on your import declaration, sets the duty rate and shows whether you need a licence. Fabric and finished garments sit in different parts of the tariff, and the code depends on the fibre (cotton, synthetic), how it is made (woven, knitted) and what the item is. A printed cotton wax fabric and a knitted top made from it will have different codes. Find each code in the UK Trade Tariff tool and record it; see checking UK import duty on a Nigerian product.
Step two: does the DCTS 0% rate apply?
GOV.UK (updated 19 October 2026) places Nigeria in the Enhanced Preferences tier of the Developing Countries Trading Scheme. That tier removes tariffs on 92% of product lines; a further 0.4% of lines are between 0% and 5%, 0.4% between 5% and 10%, and 7.2% above 10% including specific tariffs. Goods outside the scheme pay UK Global Tariff rates.
The preference only applies if the goods "originate" in Nigeria under the DCTS rules of origin. GOV.UK says goods qualify where significant manufacturing happens or value is added beyond minimal processing, under product-specific rules, and notes that the limit on non-originating content was raised from 45% to 75% for 54 tariff chapters. Its own example is a tie made in Sri Lanka from Chinese silk that can count as Sri Lankan if the product rules are met.
What this means for Ankara
- Wax print fabric made in Nigeria by a Nigerian textile mill: likely to have a route to origin; check the product rule for the fabric's code.
- Fabric made in another country and sold in a Lagos market: it does not originate in Nigeria; duty is worked out on its real origin.
- Garments sewn in Nigeria from imported fabric: may qualify if the product rule for garments allows non-originating fabric; check the rule before you price the order.
- Aso oke woven in Nigeria: likely to have a route to origin, subject to the rule for its code.
Read rules of origin for Nigerian goods and DCTS duty-free goods before relying on the 0% rate. Claiming a preference you are not entitled to leaves you owing the duty later.
Proving origin
GOV.UK lists the final step of a DCTS claim as submitting the relevant proof of origin with the customs paperwork; the DCTS guidance collection sets out what that proof must be. In practice the evidence starts with your supplier. Ask, before you order:
- Where was the fabric woven and printed? Ask for the mill name and an invoice from the mill.
- Where were the garments cut and sewn, and by whom?
- Can the supplier provide the origin statement the DCTS rules require, and keep the records behind it?
Keep the answers with your import records. If HMRC later checks a claim and origin cannot be shown, the duty that would have been due can be collected.
Step three: import VAT
HMRC says import VAT is normally charged at the same rate as if the goods were supplied in the UK. The value it is charged on is the customs value plus incidental costs such as commission, packing, transport and insurance to the first UK destination, plus any duty. VAT-registered businesses can use postponed VAT accounting to declare and reclaim it on the same return; postponed accounting explains how.
Worked example
An example only, not a quote, assuming a 0% preferential rate applies and a 20% standard VAT rate:
| Item (example) | Amount |
|---|---|
| 50 tailored outfits from a Lagos workshop | £2,000 |
| Air freight and insurance to Heathrow | £400 |
| Customs duty at 0% under DCTS | £0 |
| Value for import VAT | £2,400 |
| Import VAT at 20% | £480 |
If the outfits did not qualify for the preference, duty at the Global Tariff rate would be added before VAT, raising both figures. Agent and handling fees come on top.
Labels and paperwork
Clothing and fabric sold in the UK need fibre composition labelling; see textile labelling rules. Keep commercial invoices, the import declaration and the C79 import VAT certificate, which GOV.UK says you need to reclaim import VAT.
Where Pryme fits
Tailors and fabric sellers in Nigeria usually want naira. A Pryme Business Account holds NGN and GBP, and Swap shows the rate and the fee before you approve a conversion. This page is general information, not tax advice.
Questions people ask
Do I pay duty on Ankara from Nigeria?
It depends on the commodity code and origin. Goods that originate in Nigeria under the DCTS rules can often enter at 0%; goods made elsewhere pay the rate for their real origin.
Is there VAT on clothes imported from Nigeria?
Yes, import VAT is normally charged at the same rate as for a UK supply, on the value including transport, insurance and any duty.
Is Nigeria part of the UK DCTS?
Yes. GOV.UK places Nigeria in the Enhanced Preferences tier, with 0% tariffs on 92% of product lines.
Does fabric bought in a Lagos market count as Nigerian?
Only if it was made in Nigeria. Fabric made in another country keeps that origin even if you bought it in Lagos.
Sources
- GOV.UK: Preference tiers under the Developing Countries Trading Scheme (updated 19 Oct 2026) · accessed Oct 2026
- GOV.UK: How to export to the UK using the Developing Countries Trading Scheme (updated 19 Oct 2026) · accessed Oct 2026
- GOV.UK: Import goods into the UK, step by step (updated 1 Jun 2026) · accessed Oct 2026
- HMRC on GOV.UK: Paying VAT on imports from outside the UK (updated 31 Dec 2020) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.