Five statutory charges, and each one is applied to a different base. Duty is charged on CIF, the port surcharge on the duty itself, CISS on FOB, and VAT on everything accumulated before it. Costing an import as a flat percentage of CIF gets the number wrong every time.
CIF = 11,300.00. Where insurance is not declared Customs imputes it, so leaving it at zero understates every charge assessed on CIF.
Selecting a chapter shows which agency must clear the goods — NAFDAC registration or a SONCAP certificate — which is a real cost and a real delay.
This does not set the duty band. ONYX holds this map at 2-digit chapter level; the CET fixes rates at the 8-digit line and one chapter spans several bands. Take the rate from the tariff schedule for your exact code and enter it above.
Charge
Assessed on
Rate %
Source
Amount
CIF value
FOB + freight + insurance
—
your figures
11,300.00
Import duty
CIF value
20
you select
2,260.00
published
158.20
published
56.50
published
100.00
National Automotive Council levy on vehicle imports; the band varies by vehicle type.
your estimate
—
Alcohol, tobacco, sugar-sweetened beverages and similar. Rate and base are product-specific.
your estimate
—
Supplementary protection on selected HS lines, charged above the CET band.
your estimate
—
Raw and refined sugar, under the Sugar Master Plan.
your estimate
—
VAT
CIF + duty + charges
published
1,040.60
Statutory duties & levies
3,615.30
Clearing & logistics
Quoted per shipment, not gazetted — enter your own figures. On a typical container these rival or exceed the statutory bill, which is why a duty-only figure is not a landed cost. None of it is sourced and none of it is presented as if it were.
Goods (CIF)11,300.00
Statutory duties & levies3,615.30
Clearing & logistics0.00
Total landed cost14,915.30
Charges add 32.0% on top of the CIF value. VAT is assessed on 13,874.70, not on CIF, because its base includes the duty and the levies charged before it.
Enter every figure in one currency; the result is in that currency. Customs assesses duty in naira at its own published exchange rate, set independently of the market rate — converting at the market rate understates the naira bill. Rates marked published come from the Nigeria Customs Service schedule recorded in ONYX; adjusted means you changed a published rate; your estimate means the figure is yours. Product-specific levies are off by default because switching one on is a claim about your consignment, not about the schedule.
The charges, as published
Import Duty (ECOWAS CET)0%–35% (5-band CET)
Applied to: CIF value
Base tariff by HS code under the ECOWAS Common External Tariff. Exact rate is per-HS — look up on the Nigeria Trade Portal / CET schedule.
Knowing the process is half of it. ONYX also tracks the operating environment you are entering — daily grid generation, official FX, state-level input prices and inflation, and sector output — each figure source-linked and dated.
ONYX publishes what the responsible agencies publish, with a link to each source. Requirements, fees and timelines change, and an officer's reading of a rule can differ from the published text. Verify against the linked source before you commit money — this is reference information, not legal advice.