It depends which of the five ECOWAS Common External Tariff bands your goods fall into — 0% for essential/capital goods up to 35% for restricted/priority-sector goods — applied to your CIF (cost, insurance, and freight) value, plus a 4% FCS levy on FOB, a 7% surcharge on the duty amount, a 0.5% ECOWAS Trade Liberalisation Scheme levy on CIF, and 7.5% import VAT on the cumulative total. Confirm your own HS code and final duty with a licensed customs agent — this is a general-goods estimate, and NAFDAC/SON-clearance items carry additional fees not included. Vehicles have their own flat rate instead of these bands — toggle to 'Vehicle' mode on this calculator for Used (20% duty + 15% levy) or CKD (5% duty + 5% levy).
Most of these levies are based on your CIF value — duty, the 0.5% ETLS levy, and the 7.5% import VAT (applied to the cumulative CIF-plus-levies total, not CIF alone). The 4% FCS levy is the exception — it's based on FOB value only, and the 7% surcharge is based on the computed duty amount, not CIF.
| Band | Rate |
|---|---|
| Essential/capital goods (e.g. vaccines, fertiliser) | 0% |
| Primary raw materials (e.g. gas-liquefying machinery, insulin, durum wheat) | 5% |
| Intermediate goods (e.g. cement clinkers, vehicle parts, protective footwear, broken rice) | 10% |
| Finished consumer goods (e.g. printers, milk, cigarettes, beer, used petrol vehicles, paints) | 20% |
| Restricted/priority-sector goods (e.g. sweet biscuits, sugar confectionery) | 35% |
Yes — switch to 'Foreign currency' mode, enter your CIF (or FOB/freight/insurance) figures in that currency plus one exchange rate, and TaxLane converts everything to Naira before running the duty/surcharge/ETLS/FCS/VAT calculation. Match the exchange-rate field to the official assessment rate Customs actually used for your shipment, not your bank's daily rate — that's the figure the whole calculation depends on, and getting it wrong misstates every downstream total.
It depends which of the five ECOWAS Common External Tariff bands your goods fall into — 0% for essential/capital goods up to 35% for restricted/priority-sector goods — applied to your CIF (cost, insurance, and freight) value, plus a 4% FCS levy on FOB, a 7% surcharge on the duty amount, a 0.5% ECOWAS Trade Liberalisation Scheme levy on CIF, and 7.5% import VAT on the cumulative total. Confirm your own HS code and final duty with a licensed customs agent — this is a general-goods estimate, and NAFDAC/SON-clearance items carry additional fees not included. Vehicles have their own flat rate instead of these bands — toggle to 'Vehicle' mode on this calculator for Used (20% duty + 15% levy) or CKD (5% duty + 5% levy).
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server — except the optional voice-input feature on amount fields, which sends your speech to your browser's own speech-recognition service to convert it to text.
No — for guidance only, not tax advice.
Sourced from Nigeria's customs and trade regulations — see full citations →