Import Duty & VAT — China to Nigeria
Nigeria Customs Service (NCS) charges 7.5% VAT on imports from China to Nigeria, plus an HS-code-specific duty typically in the 5–35% band. Both apply to the CIF value.
Below: authority, CIF calculation basis, indicative rates, the official portal for the exact HS-code rate, the customs-clearance process at Apapa and Tin Can Island (Lagos), categories with special treatment, and common mistakes to avoid on a commercial import from China.
What is the import duty from China to Nigeria?
How the duty regime works in Nigeria
Tariff schedule. For a Chinese-origin import, duty is set by the ECOWAS Common External Tariff, a five-band schedule shared across West Africa, so the band your HS code lands in is a regional figure rather than a purely national one.
Charges on top of duty and VAT. On sensitive categories the headline duty is not the end: rice, sugar, used vehicles and a handful of protected goods carry additional import-adjustment levies designed to shield local production, which can dwarf the base tariff.
CIF value: the basis of every calculation
CIF = Cost + Insurance + Freight. It's the value on which Nigeria Customs Service (NCS) calculates VAT and duty.
Cost (C): supplier price on the Chinese commercial invoice.
Insurance (I): international cargo insurance (typically 0.5–2% of value).
Freight (F): international freight to Apapa and Tin Can Island (Lagos) (see our shipping page).
Worked example: Supplier invoice US$10,000 + insurance US$100 + freight US$800 = CIF US$10,900. On this basis, duty + VAT + additional fees are calculated.
If you buy on EXW (factory) or FOB (Chinese port) terms, customs rebuilds the CIF value by adding freight + insurance — you cannot avoid this base.
Step-by-step: clearing customs in Nigeria
- 1
Prepare documents
Bill of lading (B/L), commercial invoice, packing list, certificate of origin, sanitary certificate if needed (food, cosmetics), HS code for each product line.
- 2
Engage a local customs broker
A broker familiar with Nigeria Customs Service (NCS) and Apapa and Tin Can Island (Lagos) simplifies everything. Ask for an all-in quote (clearance + handling + transport to warehouse).
- 3
Submit the customs declaration
Via the official portal https://customs.gov.ng. The declarant (you or your broker) enters the HS code, CIF value, and attaches documents.
- 4
Pre-assessment and inspection
Customs assigns a risk channel (green, yellow, red); physical inspection adds days and may cost in storage.
- 5
Pay duty + VAT + taxes
Payment via approved banks or the customs treasury, against an official receipt.
- 6
Release and delivery to your warehouse
Cargo released after payment and inspection; allow for inland transport.
Official Nigeria Customs Service (NCS) portal
The exact rate depends on your product's HS code. Check the official portal directly for the full tariff schedule, preferential regimes and exemptions applicable in Nigeria.
Note: NCS uses CET (ECOWAS Common External Tariff) plus VAT. Some categories carry additional levies (sugar, rice, vehicles).
Categories with special treatment in Nigeria
Valuation disputes are common at the busiest container terminals, where officers may apply benchmark reference values rather than your invoice if they judge it under-declared — keep a defensible commercial invoice and proof of payment.
Check the up-to-date list of prohibited or licensable products published by Nigeria Customs Service (NCS) before ordering.
Tax registration prerequisites for importing in Nigeria
Expect valuation scrutiny: keep a defensible invoice, a matching proof of payment and a precise HS classification, because the reference-value mechanism is where most disputes and unplanned cost arise on this corridor.
To clear a commercial import in Nigeria, you typically need a business tax identification number (equivalent of the local Tax ID), an importer's license if required, and a business bank account to pay duty through a bank accredited by Nigeria Customs Service (NCS).
For individuals importing small volumes (samples, personal purchases), the regime may differ — often a simplified clearance with a value cap (typically US$500–2,000). Above that cap, the commercial regime applies and tax registration is required.
Renew your tax certificate and any required permits before expiry: an import file rejected for expired KYC can hold your container in the port zone with daily stockage fees accumulating.