Corrugated steel sheet — Nigeria Import Duty
Importing Corrugated steel sheet (HS 7210410000) into Nigeria carries a 20% import duty and a 25% levy, plus a 7% surcharge on duty, 1% CISS and 0.5% ETLS, then 7.5% VAT on that combined base. On a $10,000 CIF shipment, that works out to roughly $15,899.25 in CIF plus estimated import taxes — about 58.99% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2020-04-14.
Official tariff description: Corrugated
Rate table (HS 7210410000)
| Import duty | 20% |
|---|---|
| Levy | 25% |
| Surcharge (of duty) | 7% |
| CISS | 1% |
| ETLS | 0.5% |
| VAT | 7.5% |
| Excise (reference only) | not applicable to most goods; confirmed rate not on file for this code |
| Effective date | 2020-04-14 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 20% | $2,000 |
| Levy | 25% | $2,500 |
| Surcharge | 7% | $140 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $1,109.25 |
| CIF + import taxes | $15,899.25 |
This estimate excludes port, terminal handling, clearing-agent and inland transport charges. Ask our Abuja team for a final clearing quotation.
Import restrictions & requirements
- prohibited: Absolute import prohibition (Category XVI) — flat-rolled iron/non-alloy steel, width >=600mm, clad/plated/coated, corrugated. (View source)
- Documentation or regulatory checks may apply: SONCAP certification typically required for finished/semi-finished steel products entering retail/construction supply chains. (View source)
Related categories
Frequently asked questions
What import duty applies to Corrugated steel sheet?
HS 7210410000 (Corrugated steel sheet) carries a 20% import duty, 25% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2020-04-14.
Are there import restrictions on Corrugated steel sheet?
Absolute import prohibition (Category XVI) — flat-rolled iron/non-alloy steel, width >=600mm, clad/plated/coated, corrugated. SONCAP certification typically required for finished/semi-finished steel products entering retail/construction supply chains.
What documents or regulatory approvals may be required for Corrugated steel sheet?
Absolute import prohibition (Category XVI) — flat-rolled iron/non-alloy steel, width >=600mm, clad/plated/coated, corrugated. SONCAP certification typically required for finished/semi-finished steel products entering retail/construction supply chains.