https://www.customs.gov.ng/
Note: The following information is for readers' reference only. Any policy issues encountered during the specific business processing process should be based on the requirements of the competent authorities in Nepal.
1.Nigeria Tariff Schedule
| Serial number | Type of cargo | tax rate |
| 1 | Basic daily necessities | 0% |
| 2 | Basic production materials | 5% |
| 3 | Special steel | 45% |
| 4 | Finished semi-trailer | 35% |
|
5 |
Accessories | 25% |
The Nigerian government's tariff policy aims to promote production, increase the supply of key products, encourage the production of increased commodity value, control the import of luxury goods, and exempt all commodities from export duty. The Nigeria Customs Service (NCS) is not a decision-making body of the government, but implements the government's fiscal and monetary policies within its scope of responsibility. The current idea of implementing relevant policies has shifted from "implementing protection measures" to "promoting trade facilitation."
2. Scope of imported and exported goods In addition to the prohibited items on the trade list, the Nigeria Customs Service (NCS) encourages merchants to import and export all kinds of goods, but prohibits the use of household imported goods for re-export.
3. Preferential policies Some preferential policies provided by the Nigerian federal government for investors include: export products manufactured by manufacturers in the free trade zone enjoy tariff exemption policy - that is, the free trade zone manufacturer bond scheme (Manufacturers-in-Bond Scheme); exporters enjoy export subsidies (Export Expansion Grant); Import Duty Exemption Certificate applicable to high-quality manufacturers and assemblers; and other situations where tariffs can be exempted. Note: The above preferential policies can be applied to the Federal Ministry of Finance.
4. List of prohibited import products
| Serial number | Product Name | Product Number | Remark | |
|
1 |
Birds alive or dead
|
0105.1100–0105.9900, 0106.3100–0106.3900, 0207.1100–0207.3600 0210.9900 |
Including frozen poultry | |
|
2 |
Pork, beef |
0201.1000–0204.5000, 0206.1000–0206.9000, 0210.1000–0210.2000. |
||
|
3 |
Bird eggs |
0407.0000 |
Including hatching bird eggs | |
|
4 |
精炼的植物油和油脂 |
1507.1000.00–1516.2000.29 |
Refined vegetable oils and fats | |
|
5 |
Solid cane sugar, beet sugar and chemically pure cane sugar in retail packaging, containing colourings and flavourings |
1701.91.1000 - 1701.99.9000 |
||
|
6 |
Cocoa butter, powder and cakes |
1802.00.0000-1803.20000 1805.001000-1805.00.9000 1806.10.000-1806.20.0000 1804.00.0000 |
||
|
7 |
Italian Pasta |
1902.1100–1902.30.0000 |
||
|
8 |
Fruit juice in retail packaging |
2009.11.0012 - 2009.11.0013 –2009.9000.99 |
||
|
9 |
Mineral water, sparkling water with added sugar, sweeteners or flavorings; non-alcoholic beverages |
2201.1000–2201.90.00 2202.10.00 - 2202.9000.99 |
However, it does not include functional drinks such as Power Horse and Red Ginseng, health drinks, liquid dietary supplements (product code: H.S. Code 2202.9000.91) and beer and strong beer (bottled, canned or otherwise packaged, H.S. Code 2203.0010.00 - 2203.0090.00). | |
|
10 |
Bag cement |
2523.2900.22 |
||
|
11 |
The following medicines starting with 3003 or 3004: Paracetamol tablets and syrups; Cotrimoxazole tablets and syrups; Metronidazole tablets and syrups; Chloroquine tablets and syrups; Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets; Folic Acid Tablets; Vitamin B Complex Tablets, unless modified from published formulas; Multivitamin Tablets, Capsules and Syrups, unless unique formulas; Aspirin Tablets, unless modified from published formulas or soluble aspirin; Magnesium Trisilicate Tablets, unless modified from published formulas or soluble aspirin; trisilicate tablets and suspensions; Piperazine tablets and syrups; Levamisole tablets and syrups; Clotrimazole Cream; Ointments – Penicilin/Gentamycin; Pyrantel Pamoate tablets and syrups; Intravenous Fluids, such as Dextrose, Normal Saline |
|||
|
12 |
Obsolete pharmaceutical products |
3006.9200 |
||
|
13 |
Soaps and detergents in retail packaging |
3401.11.1000– 3402.90.0000 |
||
|
14 |
Mosquito coils, mosquito repellent rings |
3808.9110.91 |
||
|
15 |
Plastic sanitary ware |
3922.1000 – 3922.9000 |
||
|
16 |
Plastic Household Products |
3924.1000 – 3924.9090.00 |
But it does not include baby bottles, Product number: 3924.9020.00 |
|
|
17 |
Flush tanks and waterless toilets | |||
|
18 |
Rethreaded and used Pneumatic tyres |
4012.2010.00 |
But it does not include used truck tires with a size of 11*20 or above for retreading. | |
|
19 |
Corrugated paper and paperboard and cartons made of corrugated paper and paperboard |
4808.1000 4819.1000 |
||
|
20 |
Toilet paper, cleaning and facial tissues |
4818.1000 - 4818.9000 |
Does not include infant and adult diapers, Product No. 4818.4000.41 and exercise books, Product No. 4820.2000 | |
|
21 |
Phone recharge cards and vouchers |
4911.9990.91 |
||
|
22 |
furniture |
9401.1000.00-9401.90000.999403.9000.99 |
It does not include baby walkers, laboratory cabinets (including microscope tables, fume cupboards, laboratory benches 9403), gymnasium seats, height adjustment devices, sleds, seat frames and control mechanisms, guides. It also does not include furniture frames, such as undecorated or unfinished metal, plastic, veneer, seat shells, etc. It also does not include motor vehicle seats (9401.2000.00) and chairs other than garden seats and camping equipment that can be converted into beds. | |
|
23 |
Ballpoint pens and parts of ballpoint pens including ink (excluding nibs) |
9608.10.0000 |
||
5. List of prohibited export products
|
序号 |
品名 |
产品编号 |
备注 |
|
1 |
corn |
1005.1000-1005.9000.00 |
|
|
2 |
Unprocessed latex or rubber blocks |
4001.100.00-4001.3000.00 |
|
|
3 |
Raw hides and skins, including wet blue and untreated leather |
4101.2000.00-4106.9200.00 |
|
|
4 |
Timber, including rough sawn timber and sawn timber |
4401.1000.00-4403.1000.00 -4403.900-4407.5000.00 -4407.9900.00 |
Excluding railway sleepers (4406.1000.9000) and furniture parts |
|
5 |
Scrap Metal | ||
|
6 |
Artifacts and Antiques | ||
|
7 |
Wildlife and its products listed as endangered species, such as crocodiles, elephants, and lizards | ||
|
8 |
All imported goods excluding goods used for repair or processing trade |
6.进口流程(贸易商)
供应商向进口商提供发票.进口商携带发票和其他文件(许可,保险凭证等)在授权银行处填写e-Form M表格.授权银行向尼日利亚海关验证e-Form M表格和其他文件.尼日利亚海关在接到授权银行验证申请后,在1个工作日内批准或拒绝验证申请.
7.进口流程(交易商部分)
供货商把商品发票发给进口商.进口商凭发票和其他相关材料(执照,保险单等)去授权银行填写e-Form M表格.授权银行向尼海关验证e-Form M表格和相关文件.尼海关在收到银行验证申请后在1个工作日内回复"批准"或"拒绝".
8.进口流程
银行将最终文件上传尼海关PAAR申报系统.尼海关查验收到的最终文件,给出"同意"或"拒绝"意见.尼海关将把"拒绝"的文件发还授权银行,并发送短信或电子邮件告知.尼海关将为"同意"的文件生成PAAR(前置评估报告).
PAAR报告包含下列内容：
(1) 海关关税分类
(2)海关估价
(3)干预等级建议
(4)应付税款
PAAR报告数据也会被发送给尼海关NCS NICIS II/ASYCUDA系统.
进口商从银行获取PAAR报告,并通过DTI系统完成申报.
9.相关进口文件
进口需要准备以下材料：
(1)正确填写的e-Form M表格
(2)商业发票
(3)保险凭证
(4)货值和原产地证书(CCVO)
(5)装箱单
(6)海运提单/空运提单
(7)生产商出具的产品合格证书,包含适用标准,植物检疫证书或化学分析报告
10.参考信息
尼日利亚贸易中心网址：
http://www.nigeriatradehub.gov.ng
尼日利亚海关官网：
http://www.customs.gov.ng
