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Nigeria Import Tariff Rate Reference
Import Overview
In the Federal Republic of Nigeria, it is a statutory requirement for all importers, encompassing both individuals and commercial entities, to fulfill obligations pertaining to import duties and associated taxes on goods brought into the country. This mandate includes the importation of agricultural tractors. The computation of these import taxes and fees is systematically based on the freight value of the goods, commonly known as the landed price, inclusive of Cost, Insurance, and Freight (CIF). Adherence to these fiscal responsibilities is imperative for the lawful importation of tractors and other goods into Nigeria.
Tractor HS Code Reference
| HS Code | Explanation | Convert To Horsepower |
|---|---|---|
| 8701.9211.00 | Presented completely knocked down (CKD) or unassembled for the assembly industry | 24 - 50HP |
| 8701.9390.00 | New tractors with an engine power exceeding 37 kW but not exceeding 75 kW | 50 - 100HP |
| 8701.9419.00 | Other tractors with an engine power exceeding 75 kW but not exceeding 130 kW | 100 - 175HP |
| 8701.9519.00 | Wheeled tractors with an engine power exceeding 130 kW | >175HP |
Reference Currency
Nigerian Naira
Tariff & Tax Data
| HS Code | Import Tariffs | Value Added Tax (VAT) | CISS | ECOWAS_COMMUNITY_LEVY |
|---|---|---|---|---|
| 8701.9211.00 | 5.0 % CIF | 7.5 % CIFD | 1 % COST | 0.5 % CIF |
| 8701.9390.00 | 10.0 % CIF | 7.5 % CIFD | 1 % COST | 0.5 % CIF |
| 8701.9419.00 | 10.0 % CIF | 7.5 % CIFD | 0.0 % | 0.0 % |
| 8701.9519.00 | 10.0 % CIF | 7.5 % CIFD | 0.0 % | 0.0 % |
Explanatory Notes
Tariffs
Nigeria's tariff rates range from 0% to 35%, with an average rate of 16.96%.
VAT
Value-added tax = standard value-added tax rate 7.5% × (CIF price + tariff + consumption tax + other taxes).
Starting Point
There is no threshold for all duties and taxes in Nigeria. Duties and taxes are levied regardless of the value of the imported goods.
VAT
Value-added tax = standard value-added tax rate 7.5% × (CIF price + tariff + consumption tax + other taxes).
Official Resource
1. Nigeria Custom Service
2. Nigeria Custom Headquarters
3. Destination Inspection
4. Nigeria Single Window Trade
5. Tractor Tariff Search
6. Advanced Tariff Search
7. Customs Exchange Rate
Disclaimer
All information disseminated through this website is derived directly from the official customs websites of each respective country or region. It is imperative to understand that the search results presented herein are solely for informational purposes and should not be construed as a legal basis for any transactions or obligations.
Additionally, any information pertaining to preferential tax rates obtained via this platform is intended to serve as a preliminary reference only. For official and legally binding tax rates, stakeholders are strongly encouraged to consult the official publications of the customs authorities in each specific country.
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