Zai dogara akan wanne daga cikin bands guda biyar na ECOWAS Common External Tariff kayanka suka fada — 0% don kayan yau da kullum/babban capital har zuwa 35% don kayan da aka ƙuntata/na muhimman sassa — ana amfani da shi akan darajar CIF ɗinka (cost, insurance, da freight), sannan 4% na levy na FCS akan FOB, 7% na ƙarin kuɗi akan adadin harajin, 0.5% na levy na ECOWAS Trade Liberalisation Scheme akan CIF, da 7.5% na VAT na shigowa akan jimillar duka. Tabbatar da HS code ɗinka da harajin ƙarshe tare da ƙwararren customs agent — kimantawa ce ta kayayyaki na yau da kullum, kuma shigo da motoci ko kayan da suke bukatar tabbacin NAFDAC/SON za su ɗauki ƙarin kuɗi wanda ba a haɗa a nan ba.
Yawancin waɗannan levy suna dogara akan darajar CIF ɗinka — haraji, 0.5% na levy na ETLS, da 7.5% na VAT na shigowa (wanda ake amfani da shi akan jimillar CIF-plus-levies, ba akan CIF kaɗai ba). 4% na levy na FCS shi ne banda — yana dogara akan darajar FOB kaɗai, sannan 7% na ƙarin kuɗi yana dogara akan adadin harajin da aka lissafa, ba akan CIF ba.
| Band | Ƙima |
|---|---|
| Kayan yau da kullum/babban capital — e.g. rigakafi, taki | 0% |
| Kayan albarkatun ƙasa na farko — e.g. na'urar gas-liquefying, insulin, alkama durum | 5% |
| Kayan tsaka-tsaki — e.g. clinker na cement, sassan mota, takalman kariya, shinkafa da ta karye | 10% |
| Kayan masarufi da suka gama — e.g. printer, madara, sigari, giya, motocin fetur da aka yi amfani da su, fenti | 20% |
| Kayan da aka ƙuntata/na muhimman sassa — e.g. biscuit mai zaƙi, sugar confectionery | 35% |
Zai dogara akan wanne daga cikin bands guda biyar na ECOWAS Common External Tariff kayanka suka fada — kashi 0% don kayan yau da kullum/babban capital har zuwa kashi 35% don kayan da aka ƙuntata/na muhimman sassa — ana amfani da shi akan darajar CIF ɗinka (cost, insurance, da freight), sannan kashi 4% na levy na FCS akan FOB, kashi 7% na ƙarin kuɗi akan adadin harajin, kashi 0.5% na levy na ECOWAS Trade Liberalisation Scheme akan CIF, da kashi 7.5% na VAT na shigowa akan jimillar duka. Tabbatar da HS code ɗinka da harajin ƙarshe tare da ƙwararren customs agent — kimantawa ce ta kayayyaki na yau da kullum, kuma shigo da motoci ko kayan da suke bukatar tabbacin NAFDAC/SON za su ɗauki ƙarin kuɗi wanda ba a haɗa a nan ba.
Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.
A'a — don jagora ne kawai, ba shawarar haraji ba.
Sourced from the Nigeria Tax Act 2025 — see full citations →