Smartphones — Nigeria Import Duty
Importing Smartphones (HS 8517130000) into Nigeria carries a 10% import duty and a 5% 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 $12,599 in CIF plus estimated import taxes — about 25.99% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2023-06-21.
Rate table (HS 8517130000)
| Import duty | 10% |
|---|---|
| Levy | 5% |
| 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 | 2023-06-21 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 10% | $1,000 |
| Levy | 5% | $500 |
| Surcharge | 7% | $70 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $879 |
| CIF + import taxes | $12,599 |
This estimate excludes port, terminal handling, clearing-agent and inland transport charges. Ask our Abuja team for a final clearing quotation.
Import restrictions & requirements
- Documentation or regulatory checks may apply: SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.). (View source)
Related categories
Frequently asked questions
What import duty applies to Smartphones?
HS 8517130000 (Smartphones) carries a 10% import duty, 5% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2023-06-21.
Are there import restrictions on Smartphones?
SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.).
What documents or regulatory approvals may be required for Smartphones?
SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.).