The Nigeria Customs Service (NCS) implements a customs and excise tariff system based on the Harmonized System (HS), replacing the earlier Customs Cooperation Council Nomenclature (CCCN). Duties are either specific or ad valorem (calculated as a percentage of the CIF value), depending on the commodity, and are payable in Nigerian naira upon entry. Import tariffs remain non-preferential and apply equally to all countries outside the Economic Community of West African States (ECOWAS). Under the ECOWAS Common External Tariff (CET), member states, including Nigeria, impose standardized tariff rates on imports from non-member countries, with some exceptions for national policy priorities.

All imported goods must be insured by a local insurance company registered in Nigeria. A special duty may be imposed on imported goods if the government determines that such goods are being dumped or unfairly subsidized, threatening established or potential domestic industries.

Refunds of duties paid on abandoned, re-exported, damaged, or destroyed goods may still be claimed, but the claim must be made within 90 days of the goods leaving customs custody. For goods destroyed in customs custody, a destruction certificate issued by a customs officer is required for duty refunds. For goods re-exported, duties paid in Nigeria can be refunded upon presentation of a customs certificate attesting to the landing of the goods in another country.

The Nigerian Customs Service has continued to digitize its operations, including an online payment system for duties and the Pre-Arrival Assessment Report (PAAR) to streamline importation processes. Traders are advised to utilize the Single Window Portal to ensure compliance with customs regulations.

The Nigeria Customs Service Headquarters is located at:
3 – 7 Abidjan Street, Wuse Zone 3, 
P.M.B. 26, Zone 3, Abuja – FCT
Tel: +234 (0) 9 4621597, +234 (0) 9 4621598, +234 (0) 9 4621599
Fax: +234 (0) 9 5234694

The Nigeria Trade Hub can be reached at: 
Tel: +234 (0) 8100112600