Our hotline 5358733 remains active for all aw related matters. There are some products such as books that can however, be imported for free. Nigeria customs service act, 20 a bill for commencement act to repeal the customs and excise management act, cap. Cost of clearing cars in nigeria has changed from 2015, 2016, 2017, 2018 and here is an updated cost of clearing cars in 2019 using the customs tariff book. Where in any heading or in any harmonized system code, in this act referred to as the h. Cadillac chevrolet chrysler dodge ferrari fiat ford gmc. Senate investigates alleged idirokoipokia killings by customs. If you have a problem accessing the tariff files below, please refer to our document formats page. The 2005 2006 tariff book had 60% of its duty harmonized with the ecowas cet. The document can be found on the department of justice website at customs tariff s.
The purpose of this press briefing is to inform the general public that the 2008 2012 nigeria customs and excise tariff book has been approved by the federal. The finance act introduces changes to the companies income tax act, value added tax act, petroleum profits tax act, personal income tax act, capital gains tax act, customs and excise tariff etc. Find out if your shipment will be charged per unit weight or per unit volume. The harmonized system hs was created and is administered by the brusselsbased world customs organization wco. Understanding the nigeria customs service tariff system. Short title this act may be cited as the customs and excise management act. Midwayusa is a privately held american retailer of various hunting and outdoorrelated products. Click on your preferred vehicle below to know the value issued by nigeria customs. Customs tariff nigeria single window trade advanced tariff. The senate on tuesday directed its committee on customs, excise and tariff to investigate the recent extrajudicial killings of some residents of idirokoipokia constituency in ogun state by men of. Jacobsens harmonized customs and excise tariff book. This weeks selected highlights in the customs and excise environment since our last instalment.
Cliffe dekker hofmeyr customs and excise highlights. Latest nigeria customs tariff book for cars in 2017 nigeria customs valuation. Goods which may be excluded from exemptions by comptroller. The value added tax vat set on imports has a standard rate of 5% and this covers the sum of cif value, duty, work out percentages, excise and other taxes as it. Customs for the collection of inland revenue in niger coast protectorate. As part of the efforts of the government of nigeria to harmonize its tariff regime with the ecowas cet, the 2005 2006 nigeria customs and excise tariff book was released on 1st october, 2005. Provisions relating to mail, personal baggage, etc. In singapore, the hs code of goods is an 8digit code. Pdf customs and excise duties contribution towards the. Check your tariff code on customs official tariff list or look up new tariff codes. Nigeria custom duty rates on imported cars now, lets try to find out how much it will cost a person to purchase some of the most popular cars in nigeria and have them cleared in compliance with the tax in nigeria and other demands. Customs and excise management act nigeria trade portal. The duty rates for importation in nigeria ranges from 0% to 35%, with an average duty rate set at 16.
Senate to investigate idirokoipokia killings by nigeria. The senate has directed its committee on customs, excise and tariff to investigate the recent extrajudicial killings of some residents of idirokoipokia constituency in ogun state. Code of the first schedule to this act, a rate of duty payable shall be the amount of the rate shown in the customs duty rate for the year or years in which the goods concerned are imported into nigeria, and on the importation into nigeria of goods. As barbados continues in stage 3 of the national preparedness plan for covid19 the aw team continues to provide support to our users. Printed books, newspaper, pictures and other products of the printing industry. To know how to calculate customs duty for cars, using the nigeria customs tariff. Cost of clearing cars in nigeria 2019 updated price of. Import export calculators trade logistics vat, import. Bright okogu, directorgeneral, budget office of the. We offer air ocean shipping, instant freight rates, lcl groupage shipping, container importation and custom clearing. For a professional tariff code determination contact our offices. Or cotecna tariff book or angola government website in portuguese tax. Customs tariff downloads customs and excise downloads. The federal government levies customs duties on most imports, but these duties were substantially reduced in 1986 and in 1995.
It is divided in to parts, spanning 195 sections and 3 schedules. This section contains the entire cet tariff sections, which can be consulted online or downloaded in printable format. The following is goods liable to excise duty in the federal republic of nigeria. Nigeria single window trade advanced tariff search. The agency underwent many restructuring processes until 1960, when nigeria gained her independence.
Press briefing on the 2008 2012 nigeria customs and. Sugar levy is charged at rates between 10% and 20% on the sum of the cif value and duty. The categories of exemptions approved by government include the provisions of schedule 2 of the customs and excise tariff consolidation act. The jacobsens harmonized customs tariff book is designed for individuals in the import and export industry. Tariff consolidation amendment decree 1996, shall be deemed to have come into force on 1st march 1995. The amendments made by the finance act are intended to raise necessary revenue required to defray public. All imports are also subject to a 7% port surcharge and a 5% valueadded tax vat. Schedules to the customs and excise act, 1964 tariff book.
The new customs tariffs lagos nigerias customs and excise tariff book for the period 20082012 has been presented. Heading cd article description statistical rate of duty subheading unit general eu efta sadc mercosur 0105. It was after this time 1964 that the first nigerian. It consists of numerical codes that allow the systematic definition and classification of all goods in international trade, within the tariffs of signatory countries. He observed that as part of governments efforts to harmonise its tariff regime with the ecowas cet, the 20052006 nigeria customs and excise tariff book was released on october 1, 2005. A complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation. After due process and on approval of the application, an excise licence is issued in respect of one line of product and expires on the 31st day of december next following the date of issue. The directive was given after consideration of a motion on the floor during the plenary.
The import duty varies from 5% to 60%, averaging 12%. Used household goods and personal effects are usually duty free provided goods have been owned and used by the customer for a. Interim order to be confirmed, amended or revoked by national assembly. Fg bans tokunbo cars of 10 years and above, reduces. He observed that as part of the efforts of the government to harmonise its tariff regime with the ecowas cet, the 20052006 nigeria customs and excise tariff book was released on 1st october, 2005.
The customs and excise management act cema, is the principal law guiding the administration of customs and excise in nigeria. Consolidation amendment decree 1997 and shall, subject to section 7 of this act, be deemed to have come into force on 1st january 1997. Goods imported into nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in the first schedule to this act. The ecowas cet itself was to come into force by 1st january, 2008. The harmonised commodity description and coding system, or simply the harmonised system, is an international nomenclature at 6digit level developed by the world customs organisation for the classification of goods.
The senate has directed its committee on customs, excise and tariff to investigate the recent extrajudicial killings of some residents of idirokoipokia constituency in ogun state by men of the nigeria customs service ncs. This act may be cited as the customs, excise tariff, etc. Editorial nigerias customs and excise tariff book for the period 20082012 has been presented. Please note, this page no longer includes the act of the customs tariff. Bright okogu, directorgeneral, budget office of the federation, the new tariff. An act to provide for the imposition of ad valorem customs and excise duties payable on goods imported and manufactured in nigeria based on harmonized system of custom tariff. We are nigeria no1 freight forwarder providing shipping and clearing services. C45, laws of the federation of nigeria, 2004 and other customs and excise laws. Nigeria commercial guide international trade administration. The client or agent must be present for the customs clearance procedure. Customs and excise management act an act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto. The client must be in nigeria at the time of customs clearance. Now, the nigerian customs service ncs website is not exactly the easiest thing to get around, and, for some reason, their section on tariffs for motor vehicles in this case, meaning passenger cars is probably the most confusing.
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