E go depend on which of di five ECOWAS Common External Tariff band 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 4% FCS levy on FOB, 7% surcharge on di duty amount, 0.5% ECOWAS Trade Liberalisation Scheme levy on CIF, and 7.5% import VAT on di cumulative total. Confirm your own HS code and final duty with licensed customs agent — na general-goods estimate be dis, and NAFDAC/SON-clearance items go carry additional fee wey no dey included. Vehicle get dia own flat rate instead of dis band dem — switch go 'Vehicle' mode for dis calculator for Used (20% duty + 15% levy) or CKD (5% duty + 5% levy).
Most of dis levy dem base on your CIF value — duty, di 0.5% ETLS levy, and di 7.5% import VAT (wey dem apply to di cumulative CIF-plus-levies total, no be CIF alone). Di 4% FCS levy na di exception — e dey base on FOB value only, and di 7% surcharge dey base on di computed duty amount, no be CIF.
| Band | Rate |
|---|---|
| Essential/capital goods — e.g. vaccine, fertiliser | 0% |
| Primary raw material — e.g. gas-liquefying machine, insulin, durum wheat | 5% |
| Intermediate goods — e.g. cement clinker, vehicle part, protective footwear, broken rice | 10% |
| Finished consumer goods — e.g. printer, milk, cigarette, beer, used petrol vehicle, paint | 20% |
| Restricted/priority-sector goods — e.g. sweet biscuit, sugar confectionery | 35% |
Yes — change am to 'Foreign currency' mode, put your CIF (or FOB/freight/insurance) figures for dat currency plus one exchange rate, TaxLane go convert everything go Naira before e run di duty/surcharge/ETLS/FCS/VAT calculation. Match di exchange-rate field to di official rate Customs actually use for your shipment, no be your bank rate for di day — na dat figure di whole calculation depend on, and if you enter am wrong, e go misstate every total wey come after.
E go depend on which of di five ECOWAS Common External Tariff band 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 4% FCS levy on FOB, 7% surcharge on di duty amount, 0.5% ECOWAS Trade Liberalisation Scheme levy on CIF, and 7.5% import VAT on di cumulative total. Confirm your own HS code and final duty with licensed customs agent — na general-goods estimate be dis, and NAFDAC/SON-clearance items go carry additional fee wey no dey included. Vehicle get dia own flat rate instead of dis band dem — switch go 'Vehicle' mode for dis calculator for Used (20% duty + 15% levy) or CKD (5% duty + 5% levy).
Yes, e free, no account dey needed. Di calculations dey run for your own phone or computer, dem no dey send am go any server.
No — na just guide, e no be tax advice.
E come from di Nigeria Tax Act 2025 — see full citations →