CUSTOMS DUTIES: ANDORRA TO NIGERIA

Overview of Customs Duties from Andorra to Nigeria

Exporting goods from Andorra to Nigeria involves navigating the Nigerian customs framework, which is governed by the Economic Community of West African States (ECOWAS) Common External Tariffs (CET). Nigeria adopted the ECOWAS CET system on January 1, 2015, and migrated to the updated tariff nomenclature in April 2022. As an exporter from Andorra, you should be aware that Nigeria maintains a comprehensive tariff structure with supplemental levies and duties that significantly impact the effective duty rates on imported goods. Understanding these regulations is essential for accurate cost calculations and compliance with Nigerian customs requirements.

General Duty Rates for Common Product Categories

Product Category	Base Duty Rate	Additional Levies/Notes	Effective Total Rate
Vehicles (Used)	20%	NAC Levy: 15%	35%
Vehicles (New)	20%	NAC Levy: 20%	40%
Alcohol Products	Varies by HS code	Supplemental duties apply	75% - 95%
Tobacco Products	Varies by HS code	High supplemental tariffs	95%
Wheat (Agricultural)	Varies by HS code	Supplemental tariff	85%
Sugar (Agricultural)	Varies by HS code	Supplemental tariff	75%
Rice (Agricultural)	Varies by HS code	Supplemental tariff	70%
Tomato Paste (Agricultural)	Varies by HS code	Supplemental tariff	50%
Salt (Mining Sector)	Varies by HS code	High supplemental tariff	70%
Cement (Mining Sector)	Varies by HS code	Supplemental tariff	55%
Luxury Goods (Yachts, Motorboats)	Varies by HS code	High supplemental duties	75%
Other Product Categories	Varies by HS code	Contact for specific rates	Varies by HS code - contact our experts

Required Documentation

• Commercial Invoice (detailed description of goods, values, and terms)
• Bill of Lading or Airway Bill (proof of shipment)
• Packing List (itemized list of contents and weights)
• Certificate of Origin (to establish country of origin)
• Import License (where required by Nigerian regulations)
• Health and Safety Certificates (for food, pharmaceutical, and chemical products)
• Customs Declaration Form (completed and signed)
• Insurance Documents (if applicable)
• Any relevant product-specific certifications or permits

Important Regulations

Nigeria enforces strict customs regulations through the Nigerian Customs Services (NCS). Key regulatory points include:

• Nigeria applies supplemental levies and duties on selected imports in addition to base tariff rates, which can significantly increase effective duty rates to 50% or higher on over 80 tariff lines
• Strategic sectors including agriculture, mining, and automotive receive enhanced protection through supplemental tariffs to boost local industry competitiveness
• Luxury goods such as yachts, motorboats, and pleasure vehicles face effective duty rates of 75% or higher
• Alcohol and tobacco products are subject to extremely high supplemental tariffs ranging from 75% to 95%
• All shipments must comply with ECOWAS CET regulations and Nigerian national trade policies
• Value Added Tax (VAT) may apply in addition to customs duties on certain products
• Prohibited and restricted imports lists must be consulted before shipment

Trade Agreements

Nigeria is a member of the Economic Community of West African States (ECOWAS) and implements the ECOWAS Common External Tariff (CET) system. This regional trade framework harmonizes tariff charges among ECOWAS member countries and aims to strengthen the common market in accordance with WTO guidelines. As an exporter from Andorra, you should note that Andorra is not part of ECOWAS, so goods from Andorra will be subject to Nigeria's standard external tariff rates rather than preferential rates. It is advisable to consult with a customs broker or trade specialist familiar with current trade agreements and any bilateral arrangements that may exist between the European Union (of which Andorra has special trade relationships) and Nigeria.