Other structures of iron and steel Not specified or included in this heading — Nigeria Import Duty
Importing Other structures of iron and steel Not specified or included in this heading (HS 7308909900) into Nigeria carries a 5% import duty and a 15% levy, plus a 7% surcharge on duty, 1% CISS and 0.5% ETLS, then 7.5% VAT on that combined base. On a $10,000 CIF shipment, that works out to roughly $13,098.88 landed cost — about 30.99% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2020-04-14.
Rate table (HS 7308909900)
| Import duty | 5% |
|---|---|
| Levy | 15% |
| Surcharge (of duty) | 7% |
| CISS | 1% |
| ETLS | 0.5% |
| VAT | 7.5% |
| Excise (not included in landed cost) | 0% |
| Effective date | 2020-04-14 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 5% | $500 |
| Levy | 15% | $1,500 |
| Surcharge | 7% | $35 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $913.88 |
| CIF + import taxes | $13,098.88 |
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 typically required for articles of iron or steel. (source)
Related categories
Frequently asked questions
What import duty applies to Other structures of iron and steel Not specified or included in this heading?
HS 7308909900 (Other structures of iron and steel Not specified or included in this heading) carries a 5% import duty, 15% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2020-04-14.
Are there import restrictions on Other structures of iron and steel Not specified or included in this heading?
SONCAP certification typically required for articles of iron or steel.
Does Other structures of iron and steel Not specified or included in this heading require SONCAP or NAFDAC certification?
SONCAP certification typically required for articles of iron or steel.
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.