Other trailers and semi-trailers — Nigeria Import Duty
Importing Other trailers and semi-trailers (HS 8716400000) into Nigeria carries a 10% 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 $14,749 in CIF plus estimated import taxes — about 47.49% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-04-09.
Official tariff description: Other trailers and semitrailers not specified
Rate table (HS 8716400000)
| Import duty | 10% |
|---|---|
| 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 | 2022-04-09 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 10% | $1,000 |
| Levy | 25% | $2,500 |
| Surcharge | 7% | $70 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $1,029 |
| CIF + import taxes | $14,749 |
This estimate excludes port, terminal handling, clearing-agent and inland transport charges. Ask our Abuja team for a final clearing quotation.
Import restrictions & requirements
No product-specific restriction is currently mapped in our dataset. This does not confirm that the shipment is unrestricted; check with a licensed customs agent before shipping.
Related categories
Frequently asked questions
What import duty applies to Other trailers and semi-trailers?
HS 8716400000 (Other trailers and semi-trailers) carries a 10% import duty, 25% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2022-04-09.
Are there import restrictions on Other trailers and semi-trailers?
No import prohibition or restriction is flagged for this HS code in our data — always confirm with your clearing agent before shipment.
What documents or regulatory approvals may be required for Other trailers and semi-trailers?
No product-specific approval is currently mapped in our dataset. This does not confirm that the shipment is unrestricted; check with a licensed customs agent before shipping.