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The short answer
To sell Nigerian products on Amazon UK you need a selling account (ID, a bank account and a chargeable credit card), a plan at £0.75 per item or £25 a month excluding VAT, and products that meet UK rules for their category. Where goods are already in the UK, for example in Fulfilment by Amazon, an overseas seller remains liable for import VAT and customs duty when the stock is first imported, while the marketplace accounts for VAT on the sale; you, or your agent, are the importer.
Nigerian brands, and diaspora sellers sourcing from Nigeria, increasingly look at Amazon UK to reach customers beyond African shops. The platform takes care of checkout and, with Fulfilment by Amazon (FBA), delivery. It does not take care of import law or product rules. This guide sets out what applies.
Opening the account and what it costs
Amazon's UK pricing page lists two plans, both excluding VAT and plus other selling fees:
| Plan | Fee | Suits |
|---|---|---|
| Individual | £0.75 per item sold | Testing a few products |
| Professional | £25 per month, regardless of units | Regular sellers |
- Referral fees: Amazon says most fall between 8% and 15%, with 5% on some categories such as clothing and accessories up to £15 and grocery up to £10, and a £0.25 minimum per item in most categories.
- FBA charges a fulfilment fee per unit and monthly storage per cubic foot; standard-size clothing storage is listed at £0.62 from January to September and £0.82 from October to December.
- A 1.5% fuel and logistics surcharge applies to FBA fulfilment fees from 17 April 2026.
- To register, Amazon asks for identification, bank account details and a chargeable credit card.
These figures are from Amazon's page as viewed in October 2026; check the live page before you price.
Who owes VAT, and who is the importer
HMRC's guidance on overseas goods sold through online marketplaces (updated 13 May 2022) sets two cases:
- Goods outside the UK at the point of sale, in consignments of £135 or less: the online marketplace is liable for the VAT.
- Goods already in the UK at the point of sale, sold by an overseas business: the marketplace is liable for the VAT on the sale, whatever the value. The overseas seller remains liable for import VAT and customs duty when the goods are first imported into the UK.
FBA stock is in the UK when it sells, so the second case applies to a Nigerian seller using FBA. Amazon's pricing page does not say it acts as importer, so plan on being the importer yourself through a customs agent, with a GB EORI number. GOV.UK's import guide says most businesses use an agent. Read the £135 VAT rule and using a customs broker.
Product rules by category
Food
Prepacked food needs an English label with ingredients, emphasised allergens, net quantity, date mark and, since 1 January 2024, a UK importer address where the food business is outside the UK. Listed foods such as egusi face border checks. See labelling Nigerian food for the UK.
Cosmetics: shea butter, black soap, hair oils
GOV.UK says every cosmetic product placed on the GB market needs a UK-established Responsible Person, a product information file in English with a safety report, and a notification to the Office for Product Safety and Standards before it is made available. See the Responsible Person rule.
Clothing and textiles
Textile products need a fibre content label in English, and Trading Standards guidance says distance sales must show fibre content in the listing itself, before purchase.
Shipping per order or holding UK stock
There are two ways to run the business. Shipping each order from Nigeria keeps stock and cash in Nigeria, but delivery is slower and every parcel crosses the border on its own; for consignments of £135 or less sold through the marketplace, the marketplace accounts for the VAT. Holding stock in the UK, in FBA or your own store, gives faster delivery and simpler returns, but you import in bulk first, pay or account for import VAT and any duty, and must have labels and compliance in place before the stock is sold. Many sellers start with a small UK stock of their best lines and fulfil the rest to order. See shipping orders from Nigeria.
Worked example
Example only. A seller lists a £14 Ankara headwrap under clothing and accessories. If the 5% referral rate for items up to £15 applies, the referral fee is £0.70, but the £0.25 minimum does not bite because £0.70 is higher. On the Individual plan, add £0.75 per item, so Amazon's selling fees are £1.45 before FBA, shipping and VAT. Check the category and fee schedule for your actual product.
What to check first
- Which category is your product in, and which UK product rules apply to it?
- Will you ship from Nigeria per order or hold stock in the UK? That decides who accounts for which VAT.
- Who will act as importer and customs agent for FBA stock?
- Do labels carry a UK address and the required English information?
Where Pryme fits
Marketplace payouts arrive in pounds while Nigerian suppliers want naira. A Pryme Business Account holds GBP and NGN, and Swap shows the rate and fee before you approve. This page is general information, not tax advice.
Questions people ask
Can a Nigerian business sell on Amazon UK?
Amazon's UK selling page asks for identification, a bank account and a chargeable credit card. Products must still meet UK rules, and stock held in the UK has to be imported first.
Does Amazon pay the VAT for overseas sellers?
For goods already in the UK sold by an overseas business, HMRC says the marketplace is liable for VAT on the sale. The seller remains liable for import VAT and duty when the goods first enter the UK.
How much does it cost to sell on Amazon UK?
As at October 2026, £0.75 per item on the Individual plan or £25 a month on Professional, excluding VAT, plus referral fees mostly between 8% and 15%.
Do Nigerian cosmetics need approval to sell on Amazon UK?
There is no pre-approval, but GOV.UK requires a UK Responsible Person, a product information file with a safety report and a notification to OPSS before sale.
Sources
- Amazon: Selling on Amazon UK, pricing · accessed Oct 2026
- HMRC on GOV.UK: VAT and overseas goods sold to customers in the UK using online marketplaces (updated 13 May 2022) · accessed Oct 2026
- GOV.UK: Import goods into the UK, step by step (updated 1 Jun 2026) · accessed Oct 2026
- GOV.UK: Food labelling, giving food information to consumers (updated 20 Sep 2022) · accessed Oct 2026
- GOV.UK (OPSS): Making cosmetic products available to consumers in Great Britain (updated 16 Oct 2026) · accessed Oct 2026
- Pembrokeshire County Council Trading Standards: Labelling of textiles · 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.