How to Export to Nigeria in 2026: ECOWAS Duty, 7.5% VAT, Form M and SONCAP

Duty, levies and VAT: how the import cost is calculated

Nigeria applies the five-band common external tariff of the Economic Community of West African States (ECOWAS). The Austrian Economic Chamber (WKO, September 2025) lists the bands as 0% for basic necessities, 5% for machinery and raw materials, 10% for semi-finished products, 20% for finished goods and 35% for luxury goods. It also lists a 7% surcharge calculated on the customs duty, the ECOWAS Trade Liberalisation Scheme (ETLS) levy of 0.5% on imports from outside ECOWAS, the Comprehensive Import Supervision Scheme (CISS) levy of 1% of the FOB value, and import adjustment taxes of 5% to 65% on certain product groups.

VAT of 7.5% is charged on the CIF value plus all customs duties and charges. The US International Trade Administration (ITA, September 2025) notes that Nigeria maintains several supplemental levies on selected imports, which push the effective duty on some goods much higher: 75% to 95% for alcohol, 95% for tobacco, 85% for wheat and 75% for sugar. Example for a finished product at 20% duty: CIF value USD 10,000, duty USD 2,000 and surcharge USD 140, then the ETLS and CISS levies, and VAT of 7.5% on the total of the CIF value, duties and charges.

Form M, PAAR and documents

Imports start before shipment: the Nigerian importer completes an electronic Form M on the Nigeria Single Window Trade Portal, and customs then issues a Pre-Arrival Assessment Report (PAAR) used to assess and clear the goods; duties are paid online. WKO lists the documents that go with the shipment:

• SONCAP or NAFDAC certificate, depending on the product.
• Combined Certificate of Value and Origin (CCVO).
• Commercial invoice and packing list.
• Bill of lading or other transport document.

Product certification: SONCAP and NAFDAC

Regulated industrial and consumer products need certification under the Standards Organisation of Nigeria Conformity Assessment Programme (SONCAP), while food, drugs, cosmetics and similar products fall under the National Agency for Food and Drug Administration and Control (NAFDAC). Check with the importer which certificate your product needs before you ship.

Rules change often

WKO notes that Nigerian import rules change frequently and are sometimes interpreted differently, and recommends working with an experienced freight forwarder. Confirm the current levies, prohibited items and documents with the importer's clearing agent before quoting a delivered price.