1. HOW IS DUTY CALCULATED IN NIGERIA?

Note: C.I.F. is 

C = Cost (FOB Value)
I = Insurance
F = Freight 

Duty elements:

Base Duty = Duty on CIF Value
7% Surcharge = 7% of Base Duty
0.5% TLS ( Ecowas Levy ) = 0.5% of CIF Value
1% CISS ( Inspection Fee ) = 1.0% of FOB Price
5% VAT = 5% of ( CIF + Duty + Surcharge + TLS + CISS ) 

 

Duty is the total sum of duty elements.

2. CAN I IMPORT MY PERSONAL EFFECTS?

Nigerian Nationals must have stayed over nine (9) months in the overseas country before being allowed to bring in personal effects without payments of duty.

 

All goods imported as personal effects must be personal belongings and previously used overseas. New items CANNOT BE classified as personal effects.

 

Required documents for Nigerians

  • Original International Passport

  • Packing list

 

Required documents for Non-Nigerians

  • Original International Passport

  • Packing list

  • Residential/ Work Permit

 

Note! Documents are only required for sighting and will be returned shortly after use.
 

MORE INFORMATION?
 

Our documentation experts are available to answer your enquiries.

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