Customs tariff Nigeria
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.
Understanding Customs Tariffs in Nigeria – Cargoburg Logistics Guide
Comprehensive Overview of Nigeria’s Customs Duty Structure
As Nigeria’s leading customs brokerage firm, Cargoburg Logistics Limited provides expert guidance on navigating the country’s complex customs tariff system. This professional guide explains everything importers need to know about duty calculations, HS code classification, and legal ways to optimize customs costs.
Nigeria Customs Tariff Framework
1. Legal Basis
Customs and Excise Management Act (CEMA)
Common External Tariff (CET) of ECOWAS
Finance Act annual updates
2. Duty Calculation Components
Import Duty (5-35% of CIF value)
VAT (7.5% of CIF + Import Duty)
Excise Duty (product-specific)
Surcharges (e.g., 1% Comprehensive Import Supervision Scheme)
2024 Customs Duty Rates Breakdown
1. General Duty Bands
| Category | Duty Rate | Example Products |
|---|---|---|
| Essential goods | 0-5% | Medicines, educational materials |
| Raw materials | 5-10% | Industrial inputs, machinery parts |
| Intermediate goods | 10-20% | Vehicle components, building materials |
| Finished goods | 20-35% | Electronics, luxury items |
2. Special Sector Rates
Automobiles: 5-35% (based on engine size)
Agricultural Equipment: 0-5%
Oil & Gas Equipment: 5-15%
Pharmaceuticals: 5-20%
Services
Cargoburg Nigeria
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HS Code Classification System
Nigeria uses the Harmonized System (HS) for product classification:
6-digit international standard
Additional 2-4 digits for Nigeria-specific categorization
Critical for accurate duty assessment
Duty Optimization Strategies
1. Legal Reduction Methods
ECOWAS Trade Liberalization Scheme
African Continental Free Trade Area (AfCFTA) benefits
Pioneer Status incentives
Export Expansion Grant (EEG) program
2. Common Pitfalls to Avoid
Incorrect HS code classification
Undervaluation risks
Neglecting eligible exemptions
Improper origin documentation
Cargoburg’s Customs Advisory Services
Our licensed customs brokers provide:
HS code verification
Duty estimation before shipment
PAAR application assistance
Exemption processing
Customs audit support
Recent Tariff Updates (2024)
Revised rates for renewable energy equipment
New tariffs on single-use plastics
Adjustments to automotive sector duties
Frequently Asked Questions
Q: How is customs value determined?
A: Based on CIF (Cost, Insurance, Freight) value according to WTO valuation agreement
Q: What’s the penalty for incorrect classification?
A: Up to 25% of duty difference plus possible seizure
Q: Can I get duty refunds?
A: Yes, through duty drawback system for re-exports
Professional Customs Support
Let Cargoburg’s experts handle your customs clearance:
📧 Email: customs@cargoburg.com
📞 Phone: [Insert Number]
Disclaimer: This guide provides general information only. For specific cases, consult our licensed customs brokers.