Includes customs regulations and contact information for this country's customs office.
Last Published: 6/16/2016

The Nigeria Customs and Excise Tariff uses the Customs Cooperation Council Nomenclature (CCCN).  Duties are either specific or ad valorem, depending on the commodity, and are payable in 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 Nigerian Customs Service is located at: 
 
3 - 7 Abidjan Street, off Sultan Abubakar Way, Wuse Zone 3
PMB 26, Garki, Abuja, Nigeria
Tel:234-9-5234680, 5236394,  Fax:234-9-5236394, 5234690.

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Nigeria Foreign Trade Regulations