Paints and varnishes — Nigeria Import Duty
Importing Paints and varnishes (HS 3208902900) into Nigeria carries a 20% import duty and a 10% 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 $14,286.75 in CIF plus estimated import taxes — about 42.87% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2020-04-14.
Official tariff description: Other Paints and varnishes covered in the heading not specified or included
Rate table (HS 3208902900)
| Import duty | 20% |
|---|---|
| Levy | 10% |
| 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 | 10% | $1,000 |
| Surcharge | 7% | $140 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $996.75 |
| CIF + import taxes | $14,286.75 |
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.
Frequently asked questions
What import duty applies to Paints and varnishes?
HS 3208902900 (Paints and varnishes) carries a 20% import duty, 10% 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 Paints and varnishes?
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 Paints and varnishes?
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.