Nigeria customs clearance cost
Cargoburg is a leading Nigerian company based in Lagos, specializing in air and sea freight forwarding, clearing and forwarding, haulage, warehousing, project logistics, marine services, and more. With a proven track record in managing complex projects, we are dedicated to delivering consignments efficiently and on time, regardless of size, distance, or time constraints. Cargoburg stands as your trusted partner, providing reliable, seamless, and professional service at every stage.
Welcome to Cargoburg Nigeria
Cargoburg goes beyond logistics—we specialize in freight forwarding, optimize packaging,
streamline material sourcing, and provide comprehensive supply chain solutions.
ROAD FREIGHT
We provide part load, full load, specialized equipment, and express services to meet all your shipping needs.
AIR FREIGHT
Benefit from discounted rates with our global partners, offering reliable door-to-door service.
CUSTOMS CLEARANCE
We ensure the smooth import and export of your goods, handling all necessary processes.
Nigeria Customs Clearance Costs: A Complete Breakdown (2024)
Understanding Nigeria’s customs clearance costs is essential for importers, exporters, and logistics professionals. This comprehensive guide provides detailed, up-to-date information on all charges associated with clearing goods through Nigerian ports.
1. Nigeria Customs Duty Structure
A. Basic Customs Duty (BCD)
Calculated as percentage of Cost, Insurance, and Freight (CIF) value:
| HS Code Category | Duty Rate | Common Items |
|---|---|---|
| 01-24 (Agricultural) | 5-20% | Rice (5%), Fish (10%), Wheat (5%) |
| 25-27 (Mineral) | 5-10% | Cement (5%), Petroleum (5%) |
| 28-38 (Chemicals) | 5-20% | Fertilizers (5%), Pharmaceuticals (5%) |
| 39-49 (Plastics/Paper) | 10-20% | Plastic goods (20%), Paper products (10%) |
| 50-63 (Textiles) | 20-35% | Fabrics (20%), Clothing (35%) |
| 64-67 (Footwear) | 20-35% | Shoes (20%), Safety boots (10%) |
| 68-83 (Metals) | 10-20% | Steel products (10%), Aluminum (10%) |
| 84-85 (Machinery) | 5-20% | Generators (5%), Electronics (10%) |
| 86-89 (Vehicles) | 5-35% | Cars (20%), Trucks (10%) |
| 90-97 (Misc) | 5-20% | Furniture (20%), Toys (20%) |
B. Additional Levies
Value Added Tax (VAT): 7.5% of CIF + Duty
ECOWAS Trade Levy (ETLS): 0.5% of CIF
Port Development Levy: 1% of CIF
Sugar Tax: 10% (on sugar imports)
Automobile Levy: 2% (on vehicles)
2. Port and Terminal Charges
A. Lagos Port Complex (Apapa)
| Charge Type | 20ft Container | 40ft Container |
|---|---|---|
| Terminal Handling | ₦350,000 | ₦525,000 |
| Storage (First 5 days) | ₦15,000/day | ₦22,500/day |
| Storage (After 5 days) | ₦30,000/day | ₦45,000/day |
| Examination Fee | ₦75,000 | ₦112,500 |
B. Tin Can Island Port
| Charge Type | 20ft Container | 40ft Container |
|---|---|---|
| Terminal Handling | ₦320,000 | ₦480,000 |
| Storage (First 5 days) | ₦12,000/day | ₦18,000/day |
| Storage (After 5 days) | ₦25,000/day | ₦37,500/day |
| Examination Fee | ₦70,000 | ₦105,000 |
3. Agency Fees and Miscellaneous Costs
A. Mandatory Payments
Customs Processing Fee: 1% of duty (max ₦250,000)
SONCAP Certification: ₦150,000-₦500,000 (depending on product)
NAFDAC Registration: ₦50,000-₦300,000
Shipping Line Charges: ₦100,000-₦250,000
Freight Forwarder Fee: 1-3% of CIF value
B. Optional Services
Priority Clearing: ₦150,000-₦500,000
Examination Escort: ₦50,000 per inspection
Trucking (Port to Lagos): ₦180,000-₦300,000
Warehousing: ₦5,000-₦15,000/day
4. Sample Calculation (20ft Container – CIF Value ₦10M)
| Cost Component | Calculation | Amount (₦) |
|---|---|---|
| CIF Value | – | 10,000,000 |
| Customs Duty (20%) | 20% of ₦10M | 2,000,000 |
| VAT (7.5%) | 7.5% of (₦10M+₦2M) | 900,000 |
| ETLS (0.5%) | 0.5% of ₦10M | 50,000 |
| Port Development (1%) | 1% of ₦10M | 100,000 |
| Terminal Handling | – | 350,000 |
| Customs Processing | 1% of duty | 20,000 |
| SONCAP | – | 200,000 |
| Forwarder Fee (2%) | 2% of ₦10M | 200,000 |
| Total Estimated Cost | 3,820,000 |
5. Cost-Saving Strategies
Accurate HS Classification: Proper coding can save 5-15% in duty
Pre-Clearance Preparation: Complete documents avoid storage charges
Duty Exemption Programs: Manufacturers can access waivers
Bulk Clearance: Consolidate shipments for volume discounts
Bonded Warehousing: Delay duty payments for raw materials
6. Recent Changes (2024 Updates)
New VAT Rate: Increased from 7.5% to 10% proposed (not yet implemented)
Automated Valuation: NICIS II system reduces discretionary assessments
PAAR Validity: Extended from 30 to 90 days for some categories
Prohibition List: 43 new items added in 2023 finance bill
7. Resources
Nigeria Customs Service: www.customs.gov.ng
SONCAP Portal: www.son.gov.ng
NAFDAC: www.nafdac.gov.ng
For personalized customs cost estimation, contact our clearance experts at customs@cargoburg.com or call +234 1 700CUSTOMS (287866). We provide free duty calculations and clearance optimization advice for your specific shipments.