Other iron or steel structures — Nigeria Import Duty
Importing Other iron or steel structures (HS 7308909900) into Nigeria carries a 5% import duty and a 15% 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 $13,098.88 in CIF plus estimated import taxes — about 30.99% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2020-04-14.
Official tariff description: Other structures of iron and steel Not specified or included in this heading
Rate table (HS 7308909900)
| Import duty | 5% |
|---|---|
| Levy | 15% |
| 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 | 5% | $500 |
| Levy | 15% | $1,500 |
| Surcharge | 7% | $35 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $913.88 |
| CIF + import taxes | $13,098.88 |
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 typically required for articles of iron or steel. (View source)
Frequently asked questions
What import duty applies to Other iron or steel structures?
HS 7308909900 (Other iron or steel structures) carries a 5% import duty, 15% 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 Other iron or steel structures?
SONCAP certification typically required for articles of iron or steel.
What documents or regulatory approvals may be required for Other iron or steel structures?
SONCAP certification typically required for articles of iron or steel.