Ọ ga-adabere na band ise nke ECOWAS Common External Tariff nke ngwaahịa gị dabara na ya — 0% maka ngwaahịa dị mkpa/isi obodo ruo 35% maka ngwaahịa amachibidoro/akụkụ kachasị mkpa — e tinyere ya n'uru CIF gị (cost, insurance, na freight), tinyere 4% levy FCS n'elu FOB, 7% ọnụ ego mgbakwunye n'elu ego ụtụ ahụ, 0.5% levy ECOWAS Trade Liberalisation Scheme n'elu CIF, na 7.5% VAT mbata n'elu mkpokọta ya niile. Jide n'aka HS code gị na ụtụ ikpeazụ site n'aka onye ndọrọ ndọrọ kọstọmu enyere ikike — ọ bụ ihe atụ n'ozuzu maka ngwaahịa; mbata ụgbọala ma ọ bụ ihe chọrọ nkwenye NAFDAC/SON ga-abụkwa ọnụ ego mgbakwunye a na-etinyeghị n'ebe a.
Ọtụtụ n'ime levy ndị a dabere na uru CIF gị — ụtụ, 0.5% levy ETLS, na 7.5% VAT mbata (nke a na-etinye na mkpokọta CIF-plus-levies, ọ bụghị CIF naanị). 4% levy FCS bụ ihe pụrụ iche — ọ dabere na uru FOB naanị, 7% ọnụ ego mgbakwunye na-adabere na ego ụtụ e gbakọrọ, ọ bụghị CIF.
| Band | Ọnụego |
|---|---|
| Ngwaahịa dị mkpa/isi obodo — dịka ọgwụ mgbochi, fatịlaịza | 0% |
| Ngwaahịa ntụzu izizi — dịka igwe gas-liquefying, insulin, wheat durum | 5% |
| Ngwaahịa etiti — dịka clinker sementi, akụkụ ụgbọala, akpụkpọ ụkwụ nchekwa, osikapa gbawara | 10% |
| Ngwaahịa e mesịrị maka onye ọrịa — dịka igwe mbipụta, mmiri ara ehi, siga, biya, ụgbọala petrol e jirila eme ihe, agba | 20% |
| Ngwaahịa amachibidoro/akụkụ kachasị mkpa — dịka bịskit ụtọ, sugar confectionery | 35% |
Ọ ga-adabere na band ise nke ECOWAS Common External Tariff nke ngwaahịa gị dabara na ya — 0% maka ngwaahịa dị mkpa/isi obodo ruo 35% maka ngwaahịa amachibidoro/akụkụ kachasị mkpa — e tinyere ya n'uru CIF gị (cost, insurance, na freight), tinyere 4% levy FCS n'elu FOB, 7% ọnụ ego mgbakwunye n'elu ego ụtụ ahụ, 0.5% levy ECOWAS Trade Liberalisation Scheme n'elu CIF, na 7.5% VAT mbata n'elu mkpokọta ya niile. Jide n'aka HS code gị na ụtụ ikpeazụ site n'aka onye ndọrọ ndọrọ kọstọmu enyere ikike — ọ bụ ihe atụ n'ozuzu maka ngwaahịa; mbata ụgbọala ma ọ bụ ihe chọrọ nkwenye NAFDAC/SON ga-abụkwa ọnụ ego mgbakwunye a na-etinyeghị n'ebe a.
Ee, ọ bụ n'efu, ọ dịghịkwa mkpa account. Mgbakọ niile na-eme na ngwaọrụ gị, anyị anaghị eziga ya na server ọ bụla.
Mba — ọ bụ naanị maka nduzi, ọ bụghị ndụmọdụ ụtụ isi.
Sourced from the Nigeria Tax Act 2025 — see full citations →