Includes customs regulations and contact information for this country's customs office.
Last Published: 8/13/2019

NCS’ Customs and Excise Tariff is based on the Customs Cooperation Council Nomenclature (CCCN).  Duties are either specific or ad valorem, depending on the commodity, and are payable in Nigerian Naira upon entry.  Import tariffs are non-preferential and apply equally to all countries outside the Economic Community of West African States (ECOWAS).  A local insurance company must insure all imported goods.  A special duty may be imposed on imported goods if the government feels that such goods are being dumped or unfairly subsidized, thus threatening established or potential domestic industries.

Duties previously paid on abandoned, re-exported, damaged, or destroyed goods may be refunded.  However, a claim must be made before the goods leave customs custody.  A destruction certificate must be obtained from a customs officer to obtain a refund of duties paid for goods that were subsequently destroyed.  Upon presentation of a customs certificate attesting to the landing of goods in another country, duties paid on such goods in Nigeria will be refunded.

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
E-mail:  info@customs.gov.ng; pro@customs.gov.ng

The Nigeria Trade Hub can be reached at: 
Tel: +234 (0) 8100112600
E-mail:  support@nigeriatradehub.gov.ng  
http://www.nigeriatradehub.gov.ng/

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.


More Information

Nigeria Foreign Trade Regulations