Importing freight into Nigeria involves various customs duties, levies, and clearance requirements. Whether by sea, air, or land, businesses must understand applicable tariffs and documentation rules to avoid delays and penalties. This guide provides an overview of Nigeria’s customs duty framework and how Travo.ng helps importers navigate the system.

🧾 What is Customs Duty?

Customs duty is a tax levied on goods imported into Nigeria, assessed by the Nigeria Customs Service (NCS). It includes:

  1. Import Duty (Tariff): A percentage based on the HS code and CIF value
  2. Surcharge: Usually 7% of the import duty
  3. Value Added Tax (VAT): 7.5% on the total value of goods plus duty
  4. ETLS Levy (ECOWAS Trade Liberalization Scheme): 0.5% for ECOWAS imports
  5. Other Levies: May include excise duties, CISS (1%), and port charges

📄 Required Documents for Customs Assessment

  • Form M (initiates importation)
  • Pre-Arrival Assessment Report (PAAR)
  • Bill of Lading or Airway Bill
  • Commercial Invoice and Packing List
  • SONCAP or NAFDAC Certificate (where applicable)

🔍 How Customs Duty is Calculated

Customs uses the CIF (Cost, Insurance, Freight) value as the basis. Duty rate is applied based on the Harmonized System (HS) code classification. Additional levies and taxes are added before release.

Example Calculation:

  • CIF Value: $10,000
  • Duty @ 20% = $2,000
  • Surcharge (7%) = $140
  • VAT (7.5%) = $930
  • Total Customs Cost = $3,070 (in Naira equivalent)

⚠️ Common Challenges in Customs Duty Management

  • Incorrect HS code classification
  • Incomplete or mismatched documentation
  • Under-declaration leading to penalties
  • Delays due to pending SON or NAFDAC clearance

🤝 How Travo.ng Supports Duty Advisory and Freight Clearance

Travo.ng offers advisory and operational support for:

  • Accurate customs duty estimation by HS code
  • Preparation and submission of import documentation
  • Connection to licensed clearing agents
  • Tracking duty payments and clearance timelines
  • SONCAP/NAFDAC certificate processing and liaison

✅ Final Thoughts

Understanding customs duties is essential for Nigerian importers to avoid costly surprises. With Travo.ng’s customs advisory services, businesses gain clarity, stay compliant, and streamline their freight import process from port to warehouse.