Photovoltaic cells assembled in modules or made up into panels — Nigeria Import Duty
Importing Photovoltaic cells assembled in modules or made up into panels (HS 8541430000) into Nigeria carries a 0% 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 $10,150 landed cost — about 1.5% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-01-07.
Rate table (HS 8541430000)
| Import duty | 0% |
|---|---|
| Levy | 0% |
| Surcharge (of duty) | 7% |
| CISS | 1% |
| ETLS | 0.5% |
| VAT | 0% |
| Excise (not included in landed cost) | 0% |
| Effective date | 2022-01-07 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 0% | $0 |
| Levy | 0% | $0 |
| Surcharge | 7% | $0 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 0% | $0 |
| CIF + import taxes | $10,150 |
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
- restricted: SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.). (source)
- restricted: Solar cells/modules and semiconductor devices — verify current SONCAP status and any renewable-energy import duty/VAT incentive eligibility (solar equipment has historically had preferential treatment in Nigeria; not independently verified in this pass). (source)
Related categories
- Uninterruptible power supply (UPS)
- Generating sets, diesel or semidiesel engines, output <75kVA,CKD for assembly industry
- Smartphones
- Capable of directly connecting to and designed for use with ADP machines of
Frequently asked questions
What import duty applies to Photovoltaic cells assembled in modules or made up into panels?
HS 8541430000 (Photovoltaic cells assembled in modules or made up into panels) carries a 0% import duty, 0% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 0% VAT, per the Nigeria Customs Service CET tariff effective 2022-01-07.
Are there import restrictions on Photovoltaic cells assembled in modules or made up into panels?
SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.). Solar cells/modules and semiconductor devices — verify current SONCAP status and any renewable-energy import duty/VAT incentive eligibility (solar equipment has historically had preferential treatment in Nigeria; not independently verified in this pass).
Does Photovoltaic cells assembled in modules or made up into panels require SONCAP or NAFDAC certification?
SONCAP certification required for regulated electrical/electronic products (plugs, cables, household appliances, batteries, etc.).
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.