Uninterruptible power supply (UPS) — Nigeria Import Duty

Importing Uninterruptible power supply (UPS) (HS 8504401000) into Nigeria carries a 5% import duty and a 0% levy, plus a 7% surcharge on duty, 1% CISS and 0.5% ETLS, then 0% VAT on that combined base. On a $10,000 CIF shipment, that works out to roughly $10,685 landed cost — about 6.85% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2015-06-08.

Rate table (HS 8504401000)

Import duty5%
Levy0%
Surcharge (of duty)7%
CISS1%
ETLS0.5%
VAT0%
Excise (not included in landed cost)0%
Effective date2015-06-08

Worked example — $10,000 CIF

ItemRateAmount
CIF$10,000
Import duty5%$500
Levy0%$0
Surcharge7%$35
CISS1%$100
ETLS0.5%$50
VAT0%$0
CIF + import taxes$10,685

Excludes port, terminal handling, clearing-agent and inland transport fees — your actual landed cost will be higher. Message us for a full clearing quote.

Import restrictions & requirements

Related categories

Frequently asked questions

What import duty applies to Uninterruptible power supply (UPS)?

HS 8504401000 (Uninterruptible power supply (UPS)) carries a 5% import duty, 0% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 0% VAT, per the Nigeria Customs Service CET tariff effective 2015-06-08.

Are there import restrictions on Uninterruptible power supply (UPS)?

SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.).

Does Uninterruptible power supply (UPS) require SONCAP or NAFDAC certification?

SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.).

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Data version 1.20260726 · generated 2026-07-26T03:05:13Z · see ourmethodology

These figures are estimates for planning purposes only. Duty rates and exchange rates change with government policy, and final clearance costs are determined solely by the Nigeria Customs Service and your licensed clearing agent at the point of entry. GoFair and EuroVista are not affiliated with the Nigeria Customs Service.