Methodology & data sources

Duty rates come from the Nigeria Customs Service's published CET tariff (ECOWAS CET 2022-2027 (Nigeria National Tariff v3.1)). Every rate carries an effective date and a source link; where a figure is corroborated from secondary sources rather than primary legislation, we say so rather than presenting it as confirmed.

How we calculate VAT

VAT is charged at 7.5% (the default rate — some HS codes are VAT-exempt and show 0% instead) on a base of CIF + import duty + levy + surcharge + CISS + ETLS — every other duty/levy/charge line is added into the base before VAT is applied on top. Excise (where it applies — currently 0% for most GoFair priority categories) is shown separately and is not part of this calculation.

Current confidence level

PLAUSIBLE — corroborated by multiple practitioner guides, not yet verified against real clearance cases. See reports/data_gaps.md and reports/validation_report.md.

VAT = 7.5% x (CIF + Import Duty + Levy + Surcharge + CISS + ETLS) per convergent secondary sources. The inclusion of the per-HS-code 'Levy' (CET LVY column, 0-65%) in the VAT base is this project's extrapolation from the general formula (public guides mostly illustrate levy-free HS lines) — PLAUSIBLE, not CONFIRMED against primary legislation. Flagged in reports/data_gaps.md; will be corrected by the tests/cases real-case regression once GoFair supplies clearance examples.

Update cadence

This site rebuilds nightly against the underlying data layer. The figures you see were generated at 2026-07-26T03:05:13Z (data version 1.20260726).

Known gaps

As of this build, 6692 individual fields across the dataset are flagged as missing, unverified, or provisional rather than guessed — see each calculator result's per-line notes for anything that affects the HS code you looked up.