CUSTOMS DUTIES: SOUTH AFRICA TO NIGERIA

Overview of Customs Duties from South Africa to Nigeria

When exporting goods from South Africa to Nigeria, exporters must navigate Nigeria's customs regulatory framework, which is based on the ECOWAS Common External Tariff (CET) system. Nigeria implemented the ECOWAS CET on January 1, 2015, and migrated to the updated tariff nomenclature in April 2022. As a member of ECOWAS (Economic Community of West African States), Nigeria applies harmonized tariff rates designed to liberalize trade while protecting strategic domestic industries. Understanding these duties and regulations is essential for successful trade operations between these two countries.

General Duty Rates for Common Product Categories

Nigeria maintains a five-band tariff structure under the ECOWAS CET framework. However, many products are subject to supplemental levies that significantly increase effective duty rates. The following table outlines duty rates for commonly exported product categories:

Product Category	Base Duty Rate	Additional Levies/Notes	Effective Duty Rate
Agricultural Products (Wheat)	Varies by HS code	Supplemental tariffs apply	85%
Agricultural Products (Sugar)	Varies by HS code	Supplemental tariffs apply	75%
Agricultural Products (Rice)	Varies by HS code	Supplemental tariffs apply	70%
Agricultural Products (Tomato Paste)	Varies by HS code	Supplemental tariffs apply	50%
Alcohol/Beverages	Varies by HS code	Excise duties and VAT applicable	75% to 95%
Tobacco Products	Varies by HS code	Excise duties and VAT applicable	95%
Used Vehicles	20%	NAC levy of 15%	35%
New Vehicles	20%	NAC levy of 20%	40%
Luxury Goods (Yachts, Motorboats)	Varies by HS code	Supplemental tariffs apply	75%
Mining Products (Salt)	Varies by HS code	Supplemental tariffs apply	70%
Mining Products (Cement)	Varies by HS code	Supplemental tariffs apply	55%
Other Products	Varies by HS code	Contact customs authorities for specifics	Varies by HS code - contact our experts

Required Documents for Export to Nigeria

• Commercial Invoice (original and copies)
• Packing List with detailed product descriptions and quantities
• Bill of Lading or Airway Bill
• Certificate of Origin (preferably ECOWAS Form A if applicable)
• Import/Export Declaration forms as required by Nigerian Customs Services (NCS)
• Product-specific documentation (certificates of conformity, health certificates, etc.)
• Proof of payment of duties and levies
• Insurance documents
• Any licenses required for restricted goods

Important Regulations and Restrictions

Nigeria maintains strict customs regulations to protect domestic industries and ensure compliance with international standards. Key regulations include:

• Value Added Tax (VAT) of 7.5% applies to most imported goods in addition to customs duties
• Nigeria has over 80 tariff lines with effective duties of 50% or more, including approximately 35 lines exceeding the ECOWAS-set 70% limit
• Certain products are prohibited or restricted imports and require special licenses or permits
• All goods must comply with Nigerian labeling and marking requirements
• The Nigerian Customs Services (NCS) enforces strict documentation requirements and may conduct physical inspections
• Goods must be properly declared and classified according to the Harmonized System (HS) code

Trade Agreements and Preferential Arrangements

Nigeria is a member of ECOWAS, which provides a framework for preferential trade among member states. Exporters from South Africa should note that South Africa is not an ECOWAS member, so goods exported from South Africa to Nigeria do not benefit from ECOWAS preferential tariff treatment. However, goods may qualify for Most Favored Nation (MFN) status under WTO guidelines. Exporters should consult with the Nigerian Customs Services or trade authorities to determine if any bilateral trade agreements between South Africa and Nigeria provide preferential rates for specific product categories.