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The short answer
Nigeria charges import duty on UK goods under the ECOWAS Common External Tariff (CET), which it began applying on 1 January 2015 and has used in its 2022-2026 edition since April 2022, with the rate set by the HS code of the product. On top of duty, the buyer pays a surcharge of 7% of the duty, a 1% Comprehensive Import Supervision Scheme (CISS) levy on FOB value, a 0.5% ECOWAS Trade Liberalisation Scheme (ETLS) levy on CIF value, and 7.5% VAT, according to DHL's June 2026 guide.
When a buyer in Lagos says your price "does not work landed", they usually mean the tax bill at the port. As a UK exporter you rarely pay that bill yourself, but you need to understand it to price, to quote on CIF or FOB terms, and to answer the question every Nigerian buyer asks: what will it cost me to clear this?
What the ECOWAS Common External Tariff is
The CET is the shared customs tariff of the Economic Community of West African States. The US International Trade Administration's Nigeria guide (September 2025) says Nigeria began implementing it on 1 January 2015, adopted all tariff lines with few adjustments, and moved to the 2022-2026 edition in April 2022. It has a five-band structure, so most products fall into one of five duty rates, set by the product's HS code.
A common external tariff is the rate the bloc applies to goods from outside it, so UK goods pay the CET rate for their code unless a specific exemption applies. Because the current edition is labelled 2022-2026, ask the buyer's clearing agent which edition customs is applying when your goods arrive.
Rates above the bands
Nigeria uses extra measures on some lines. The ITA guide says more than 80 tariff lines carry effective duties of 50% or more, and about 35 are above the ECOWAS 70% ceiling. Examples it gives:
| Product | Effective duty (ITA, Sep 2025) |
|---|---|
| Wheat | 85% |
| Sugar | 75% |
| Rice | 70% |
| Tomato paste | 50% |
| Alcohol | 75% to 95% |
| Tobacco | 95% |
| Used vehicles | 20% duty plus 15% National Automotive Council levy |
| New vehicles | 20% duty plus 20% levy |
How the full bill is built
DHL's guide to Nigerian import duties (25 June 2026) sets out the method. Customs takes the CIF value (cost of goods plus insurance and freight), converts it to naira at the CBN rate on the day of assessment, then adds:
- import duty: CIF x the CET rate for the HS code
- surcharge: 7% of the import duty
- CISS: 1% of FOB value
- ETLS: 0.5% of CIF value
- VAT: 7.5% of CIF plus duty and levies
Worked example (illustrative figures)
Example only: a UK machine part priced at ₦9,000,000 FOB, with ₦900,000 freight and ₦100,000 insurance, in a band with a 10% duty rate.
| Line | Basis | Amount |
|---|---|---|
| CIF value | 9,000,000 + 900,000 + 100,000 | ₦10,000,000 |
| Import duty | 10% of CIF | ₦1,000,000 |
| Surcharge | 7% of duty | ₦70,000 |
| CISS | 1% of FOB | ₦90,000 |
| ETLS | 0.5% of CIF | ₦50,000 |
| VAT | 7.5% of ₦11,210,000 | ₦840,750 |
| Total taxes | ₦2,050,750 |
On these figures the taxes add about 20.5% to the CIF value. The duty rate drives most of the result: the same goods in a 20% band would roughly double the duty line. Port, terminal, shipping-line and agent charges are extra and are not taxes.
What a UK exporter should do
- Give the buyer the correct HS code on the pro forma invoice. A wrong code changes the band and can block the buyer's Form M.
- Agree the Incoterm. On FOB the buyer pays freight and insurance; on CIF you do, and that cost still sits inside the duty base.
- Check SONCAP: most non-food goods need a Product Certificate before Form M and a SONCAP Certificate for clearance (SONCAP for UK exporters).
- Check the import prohibition and restriction lists before quoting (Nigeria's prohibition list).
- Ask the buyer's clearing agent to confirm the rate for your code before the order is final.
For how the buyer turns these lines into a landed cost, see the Nigeria library's landed cost guide.
Common mistakes that raise the bill
Most disputes over Nigerian duty start with the paperwork the exporter sent, not with the tariff itself. Three patterns come up again and again.
A vague or wrong HS code
Describing goods as "spare parts" or "accessories" invites customs to pick the code. If customs chooses a code in a higher band, the duty line rises and every levy calculated from it rises too. Use the full code your own UK export declaration uses and describe the goods in the same words on every document.
Invoice values that do not match
The value on the pro forma invoice feeds the buyer's Form M, and the final invoice must agree with it. SON warns that mismatches in HS code, item count or value against an approved Product Certificate can lead to rejection when the buyer activates the PAAR, the customs assessment document. A late discount or extra line item is best handled with an amended pro forma before shipment.
Exchange rate timing
Because customs converts the CIF value into naira at the CBN rate when it assesses the goods, the naira cost of duty can move between the day you quote and the day the goods clear. That is a reason for buyers to clear promptly, and a reason not to promise a naira duty figure in your quote. Give the rate structure and let the buyer's agent compute the figure on the day.
Where Pryme fits
Duty is the buyer's cost, but it shapes how fast you are paid. A UK exporter with a Pryme Business Account can receive GBP, USD or EUR on local details and send invoices in the currency agreed, which keeps the pro forma, the Form M and the payment in line.
Questions people ask
What is the ECOWAS CET rate for my product?
It depends on the HS code. Ask the buyer's licensed clearing agent to confirm the band and any extra levy for your exact code before you quote.
Does the UK exporter pay Nigerian import duty?
Usually not. On most terms the Nigerian importer pays duty, levies and VAT at clearance. Under DDP terms the seller agrees to pay them.
What is CISS?
The Comprehensive Import Supervision Scheme levy, charged at 1% of FOB value according to DHL's June 2026 guide.
Is VAT charged on top of duty in Nigeria?
Yes. DHL's guide applies 7.5% VAT to the CIF value plus duty and levies.
Sources
- US International Trade Administration: Nigeria Country Commercial Guide, Import Tariffs (5 Sep 2025) · accessed Oct 2026
- DHL Discover: How to calculate import duties in Nigeria (25 Jun 2026) · accessed Oct 2026
- Standards Organisation of Nigeria: SONCAP FAQ (2026) · 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.