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Like FIRS, Nigeria Customs Service (NCS) is saddled with the responsibility of collecting bordered taxes on goods being imported into or exported out of Nigeria. This import tax calculator enables you to have a realistic view of tax amount to pay on imported goods.
However, where there are some specific circumstances surrounding your import transations, it is important to keep in mind that NCS may charge you differently.
For the purpose of customs duty assessment, products are categorized and codified using Harmonized System Code. HS Code was developed by World Customs Organization (WCO) located in Brussels, Belgium. Over 200 countries and economies including Nigeria have adopted the Harmonised System (HS).
Customs and Excise Management Act (CEMA), 2004 forms part of the legal framework for the operation of import and export duties as well as excise duty. While import duty and export duty are levied on imported goods and exported goods respectively, excise duty is levied on some certain goods (such as wine, beer and tobacco) produced within the country.
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