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The short answer
To ship orders from Nigeria straight to UK customers, a courier or postal service takes each parcel through UK customs and tells the recipient if VAT or duty is due. For consignments of £135 or less, you (or the marketplace) charge UK VAT at checkout and no customs duty applies to non-excise goods; above £135, VAT and duty are collected on arrival unless you ship delivered duty paid. Food, cosmetics and other regulated goods still have to meet UK rules, parcel or not.
Selling direct from a Nigerian workshop or warehouse to UK homes saves the cost of a UK stock, but each parcel becomes its own small import. The cost to the customer, the speed of delivery and the number of disappointed buyers all depend on how you set it up.
How a parcel clears UK customs
GOV.UK's guide to goods sent from abroad (updated 1 October 2026) says the parcel or courier company is responsible for taking goods through UK customs and will tell the recipient if any VAT or duty is due. VAT and duty are calculated on the price paid plus postage, packaging and insurance. If the customer does not pay, the carrier normally holds the parcel for about 3 weeks before returning it to the sender.
Who pays: DAP or DDP
| Duty and VAT paid by customer on arrival (DAP) | Delivered duty paid (DDP) | |
|---|---|---|
| Customer experience | A charge to pay before delivery | Parcel arrives with nothing to pay |
| Your price | Lower headline price | Higher price, includes UK taxes |
| Risk | Refused parcels and returns at your cost | You must get the tax amount right |
| When it applies | Consignments over £135 | Any value, if your courier offers it |
For consignments of £135 or less, the choice is largely made for you: UK VAT is charged at the point of sale by the seller, or by the marketplace if the sale goes through one, and the customer should not face a VAT bill at the door (HMRC, May 2022). See the £135 VAT rule.
Paperwork with each parcel
- A customs declaration or commercial invoice describing the goods precisely ("women's cotton dress", not "clothes"), with quantity, value and country of origin.
- The UK commodity code where your courier asks for it, since it sets any duty.
- Proof of origin if you want Developing Countries Trading Scheme preferences on higher-value consignments; Nigeria's Enhanced tier gives 0% duty on 92% of product lines when origin rules are met (GOV.UK, updated 19 October 2026).
- Your invoice to the customer, showing UK VAT where you charged it at checkout.
Our guide to customs forms for posted goods covers the forms in detail.
The Nigerian side
- Commercial exports from Nigeria need an NXP form, which the CBN moved to an electronic e-Form NXP in 2019, according to a Deloitte summary (Mondaq, November 2019). The current portal and fee should be confirmed with your bank.
- Check the Nigeria Customs Service export prohibition list before you list goods for sale abroad.
Ask your courier how it handles NXP for small parcels; practice varies by service and value. See NXP for Nigerian exporters.
Choosing a courier or postal service
Ask any carrier the same questions before you commit. Does it offer delivered duty paid to the UK, and how does it bill you for the taxes it pays? Can it accept your UK VAT number and show that VAT was charged at checkout on consignments of £135 or less, so the customer is not charged twice? How does it handle the Nigerian export side for commercial parcels? What tracking does it give, and how does it return refused parcels and at whose cost? Untracked, cheap services are tempting for low-value items, but a lost parcel still has to be refunded or replaced, and a tracked service gives you the evidence when a customer says nothing arrived.
Products that need more than a parcel
UK product rules apply whatever the shipping method. Prepacked food needs an English label with a UK importer address; foods such as egusi and sesame from Nigeria are on the GB import restrictions list and must come through designated border control posts, which ordinary parcel streams do not suit. Cosmetics have their own UK rules; see the Responsible Person rule. For these, a UK stock imported properly is usually the workable route.
Worked example
Example only. An Abuja designer sells a £180 agbada set to a customer in Bristol, with £30 shipping. The consignment is over £135, so VAT and any duty are calculated on £210 (price plus postage). If the order ships DAP and the 20% standard rate applies, the customer pays £42 VAT, plus any duty and the courier's fee before delivery. If the designer ships DDP, those costs are paid up front and should be built into the price. Check the duty rate for the commodity code and whether DCTS origin rules are met.
Where Pryme fits
UK customers pay in pounds; your costs are in naira. A Pryme Business Account holds GBP and NGN, and Swap shows the rate and the fee before you approve a conversion. This is general information, not tax advice.
Questions people ask
Who pays customs when I ship from Nigeria to a UK customer?
For consignments over £135, VAT and any duty are collected on arrival, normally from the customer by the delivery company, unless you ship delivered duty paid. For £135 or less, UK VAT is charged at checkout.
How long will the courier hold a parcel if the customer does not pay?
GOV.UK says the carrier normally holds parcels for about 3 weeks before returning them to the sender.
Can I post Nigerian food to UK customers?
Prepacked food must meet UK labelling rules, and listed foods such as egusi and sesame must enter through designated border control posts. For most food, a properly imported UK stock is more practical.
Do I need NXP for small parcels from Nigeria?
Commercial exports from Nigeria need an NXP form. Ask your bank and courier how it applies to small parcels on your service.
Sources
- GOV.UK: Tax and customs for goods sent from abroad, tax and duty (updated 1 Oct 2026) · accessed Oct 2026
- HMRC on GOV.UK: VAT and overseas goods sold directly to customers in the UK (updated 13 May 2022) · accessed Oct 2026
- GOV.UK: Preference tiers under the Developing Countries Trading Scheme (updated 19 Oct 2026) · accessed Oct 2026
- Mondaq (Deloitte): Central Bank of Nigeria automates the export process with the introduction of e-Form NXP (14 Nov 2019) · accessed Oct 2026
- FSA on GOV.UK: Foodstuffs with GB import restrictions (updated 10 Jul 2026) · accessed Oct 2026
- GOV.UK: VAT rates (updated 30 Sep 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.