Nigeria Import Duty and Levies in 2026: CET, 7% Surcharge, ETLS, the 4% FOB Levy and VAT with Worked Examples

How Nigeria calculates import charges on goods from China in 2026: ECOWAS tariff bands, the 7% surcharge, ETLS 0.5%, the 4% FOB levy and VAT 7.5%, the 2026 tariff changes, and worked examples for phones, laptops, fabrics, solar panels and general goods.

Published October 10, 2026 · Updated October 10, 2026

TL;DR

Five charges stack up: ECOWAS tariff duty, a 7% surcharge on that duty, the ETLS levy of 0.5% of CIF, a levy of 4% of FOB value and VAT of 7.5% on CIF plus all duties and levies.
Most goods sit in four duty bands: 5%, 10%, 20% and 35%. In the Customs tariff file of July 2026, 2,423 lines are at 5%, 2,302 at 20%, 1,516 at 10%, 131 at 35% and 123 at 0%.
With 20% duty the total comes to about 35% of CIF value; smartphones about 29%, laptops about 18%, printed cotton fabrics about 52%, solar panels about 4%.
The 2026 tariff review raised duty sharply on a few lines, including lead-acid batteries from 20% to 60%.
Underpaying through a false declaration costs the duty plus a 25% surcharge and a fine. Rules as checked on 6 October 2026.

The five charges

Charge	Rate	Base
Import duty	0% to 35% under the ECOWAS common external tariff, plus an import adjustment tax on some lines	CIF value
Surcharge	7%	The import duty
ETLS levy	0.5%	CIF value
Customs levy	at least 4%	FOB value
VAT	7.5%	CIF value plus all duties and levies

There is no preference for Chinese goods. China’s zero-tariff policy for 53 African countries from 1 May 2026 applies to Nigerian exports to China, not to imports from China.

Worked examples

Our calculation from the tariff file and the charges above, for goods with FOB value 100 and freight and insurance 10, so CIF 110:

Product	Duty	Total charges as % of CIF
General goods: shoes, bags, T-shirts, wigs, cosmetics, toys, furniture, LED lamps	20%	about 35%
Smartphones	10% plus 5% import adjustment tax	about 29%
Laptops	5%	about 18%
Printed cotton fabrics	35%	about 52%
Solar panels	0%, VAT-exempt	about 4%

Take general goods worth USD 10,000 FOB with USD 1,000 freight and insurance. Duty at 20% is USD 2,200, the surcharge USD 154, ETLS USD 55, the FOB levy USD 400, and VAT 7.5% on USD 13,809 is about USD 1,036. Total charges: about USD 3,845, or 35% of CIF.

The 4% FOB levy: what happened

The Customs Service tried to introduce the levy in February 2025 and suspended it within a week after protests. It started collecting it on 4 August 2025, replacing the 1% charge of the Comprehensive Import Supervision Scheme, while keeping the 7% surcharge. On 15 September 2025 the Finance Minister ordered a suspension, and on 26 September 2025 Customs exempted manufacturers, government projects, humanitarian and medical cargo and aircraft parts. General traders are not on the exemption list, and the levy is part of the 2026 revenue plan.

What changed in the 2026 tariff

The 2026 fiscal policy measures reviewed 192 tariff lines: 103 stayed the same, 74 went down and 12 went up. Among the increases reported by Punch on 31 July 2026:

Product	Before	After
Lead-acid batteries	20%	60%
Aluminium cans	5%	30%
Printed labels	30%	60%
Wire products	25%	30%
Some medicines	0%	20%

Import adjustment taxes, the extra duty on some lines, are to fall every year from January 2027 and reach zero by 2036, except for goods on the AfCFTA list, which stay at 3%.

How to keep the bill predictable

Classify before you buy. Ask for the HS code of each product and check it against the Customs tariff file; neighbouring codes can differ by 15 percentage points.
Use the real value. Valuation runs in B’Odogwu at the Central Bank rate, and the Customs Act adds a 25% surcharge plus fines to underpaid duty.
Budget for port time. Duty is only part of the landed cost; dwell time of 18 to 21 days in March 2026 means storage and demurrage.
Check SONCAP and NAFDAC first. A missing certificate delays clearance more than any duty band. See How to import from China to Nigeria in 2026.

How Cargix handles Nigeria

We consolidate goods in Guangzhou and Yiwu and ship to Lagos and Kano by sea or air, with clearance by our licensed Nigerian partner. Your quote shows freight and clearance separately, so you can see the landed cost before you pay your supplier. Route details are on our China to Nigeria page.

Frequently asked questions

How much duty do I pay on goods from China into Nigeria? +

Duty follows the ECOWAS common external tariff, mostly 5%, 10%, 20% or 35%, with no preference for Chinese goods. On top come a 7% surcharge on the duty, the ETLS levy of 0.5% of CIF, a levy of 4% of FOB value and VAT of 7.5%. For goods with 20% duty the total is about 35% of CIF value.

What is the 4% FOB levy in Nigeria? +

A Customs levy of at least 4% of FOB value under section 18 of the Nigeria Customs Service Act 2023. It replaced the 1% Comprehensive Import Supervision Scheme charge from 4 August 2025. In September 2025 manufacturers, government projects, humanitarian and medical cargo and aircraft parts were exempted; general traders are not on the exemption list.

Did Nigeria change import tariffs in 2026? +

Yes. The 2026 fiscal policy measures reviewed 192 tariff lines: 103 unchanged, 74 reduced and 12 increased. Lead-acid batteries rose from 20% to 60%, aluminium cans from 5% to 30% and printed labels from 30% to 60%. Import adjustment taxes are to fall every year from January 2027 to zero by 2036.

Is VAT on imports still 7.5% in Nigeria? +

Yes. The Nigeria Tax Act 2025, in force from 1 January 2026, kept VAT at 7.5% and widened the zero rate for basic food, education and medical items.

Sources

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