Duty breakdown

Solar photovoltaic panels — Nigeria Import Duty

Importing Solar photovoltaic panels (HS 8541430000) into Nigeria carries a 0% import duty and a 0% levy, plus a 7% surcharge on duty, 1% CISS and 0.5% ETLS, then 0% VAT on that combined base. On a $10,000 CIF shipment, that works out to roughly $10,150 in CIF plus estimated import taxes — about 1.5% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-01-07.

Official tariff description: Photovoltaic cells assembled in modules or made up into panels

Rate table (HS 8541430000)

Import duty0%
Levy0%
Surcharge (of duty)7%
CISS1%
ETLS0.5%
VAT0%
Excise (reference only)not applicable to most goods; confirmed rate not on file for this code
Effective date2022-01-07

Worked example — $10,000 CIF

ItemRateAmount
CIF$10,000
Import duty0%$0
Levy0%$0
Surcharge7%$0
CISS1%$100
ETLS0.5%$50
VAT0%$0
CIF + import taxes$10,150

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)
  • Documentation or regulatory checks may apply: Solar cells/modules and semiconductor devices — verify current SONCAP status and any renewable-energy import duty/VAT incentive eligibility (solar equipment has historically had preferential treatment in Nigeria; not independently verified in this pass). (View source)

Related categories

Frequently asked questions

What import duty applies to Solar photovoltaic panels?

HS 8541430000 (Solar photovoltaic panels) carries a 0% import duty, 0% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 0% VAT, per the Nigeria Customs Service CET tariff effective 2022-01-07.

Are there import restrictions on Solar photovoltaic panels?

SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.). Solar cells/modules and semiconductor devices — verify current SONCAP status and any renewable-energy import duty/VAT incentive eligibility (solar equipment has historically had preferential treatment in Nigeria; not independently verified in this pass).

What documents or regulatory approvals may be required for Solar photovoltaic panels?

SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.). Solar cells/modules and semiconductor devices — verify current SONCAP status and any renewable-energy import duty/VAT incentive eligibility (solar equipment has historically had preferential treatment in Nigeria; not independently verified in this pass).

Last checked 22 Aug 2026 · data version 1.20260822 · see ourmethodology

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