Nigeria - Country Commercial Guide
Customs Regulations
Last published date:

Nigeria Customs Service’s 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

The Nigeria Trade Hub can be reached at: 

Tel: +234 (0) 8100112600