Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Nigeria

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Market Information

Last updated on 12/13/2011

If you have any questions about the following information, please contact Maria D'Andrea-Yothers at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-4058 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Nigeria
In September 2008, the Government of Nigeria announced a new tariff policy beginning in 2008 to 2012, which marked its second attempt at harmonizing its tariff with its West African neighbors under the Economic Community of West African States (ECOWAS) Common External Tariff (CET). The new tariff policy includes five tariff bands-- zero duty on special medicines not produced locally and industrial machinery and equipment (imported during the first year of the company's operation); 5-percent duty on raw materials and other capital goods; 10-percent duty on intermediate goods; 20-percent duty on finished goods; and 35-percent duty on luxury goods and finished goods in infant industries that the government would like to protect.

The following table provides ad valorem tariff ranges applied to the c.i.f. (cost, insurance, and freight) value of imports into Nigeria.

Nigeria: Ad valorem tariffs on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
5 - 20
-wool
5105-5110
5 - 20
-cotton
5204-5207
5 - 10
-other vegetable fiber
5306-5308
5 - 10
-man-made fiber
5401-5406/5501-5511
5 - 10
........................
Woven Fabric
-silk
5007
20
-wool
5111-5113
20
-cotton
5208-5212
10 - 35
-other vegetable fiber
5309-5311
10 - 20
-man-made fiber
5407-5408/5512-5516
5 - 20
........................
Knit Fabric
60
20
........................
Non Woven Fabric
5603
20
........................
Industrial Fabric
59
10 - 20
........................
Apparel
61-62
20
........................
Home Furnishings
including: bed, bath, kitchen linens, etc.
63
0 - 20
........................
Carpet

Footwear

Travel Goods
57

64

4202
20

10 - 20

10 - 20

For more detailed tariff information, see the Nigeria Customs Service (NCS) website, use "ID" column; or the Current Situation of Schedules of Members on the World Trade Organization website

Additional import fees and taxes--The Nigerian federal government charges a 5-percent VAT (value added tax) applied on the c.i.f. value plus duty and other taxes. State governments may also charge a 5-percent VAT. There is a 1 percent inspection administration fee applied on the f.o.b. (free on board) value and a port surcharge of 7 percent applied on c.i.f. value plus duty.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

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Import Documentation/Procedures (Nigeria)

No specific information is available.

For more information on local customs rules and regulations:
The Nigerian Customs Service - NCS

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the export.gov website.

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Import Restrictions (Nigeria)

Textile fabrics of all types and articles thereof and yarn falling under the following H.S. Codes remain under import prohibition (See the Nigerian Customs Service website for the complete Import Prohibition List):
  • African print [Printed Fabrics] e.g., Nigeria wax, Hollandaise, English Wax, Ankara and similar Fabrics under the following H.S. Codes 5208.5110-5208.5900, 5209.5100-5209.5900, 5212.5100, 5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400, 5408.2400, 5408.3400, 5513.4100-5513.4900, 5514.4100-5514.4900, 5516.1400, 5516.2400, 5516.3400, and 5514.4900
  • Lace fabrics, Georges and other embroidered fabrics falling under H.S. Codes 5801.2100-5801.9000, 5802.1100-5802.3000 and 5805.0000
  • Carpets and Rugs of all types falling under H.S. Codes 5701.1000-5705.0000
  • Made-up Garments and other Textile articles falling under H.S. Codes 6101.2000-6310.9000.99, but excluding the following:
    • Made-up lining articles H.S. Code 6117.8000 - 6117.9000 and 6217.1000, 6217.9000
    • Industrial gloves H.S. Code 6116.1000.11 - 6116.9900.99; 6116.1000.11; 6116.9200.92; 6116.9900.98
    • Molding cups Lycra H.S. Code 6212.9000
    • Mutilated rags H.S. Code 6310.1000.11, 6310.9000.91
    • Jute bags H.S. Code 6305.1000
    • Brassieres, pants, ties
    • Insecticides treated mosquito nets (ITNs) and (LLITNs) H.S. Code 6304.9100.92, 6304.9200.94, 6304.9300.96, 6304.9900.98
  • All Footwear and Bags, including Suitcases of leather and plastics H.S. Codes 6401.1000.11 – 6405.9000.99 and 4202.1100.10 – 4202.9900.99 [but excluding Safety Shoes used in oil industries, Hospitals, Fire fighting and Factories, Sports Shoes, canvass shoes all Completely Knocked Down (CKD) blanks and parts]
See the "Absolutely Prohibited" List on the Nigerian Customs Service website:
  • Piece goods and all other textiles including wearing apparel bearing inscriptions (whether in Roman or Arabic characters) from the Koran or from the traditions and commentaries on the Koran.

U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction

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Standards - Nigeria
No specific information is available.

Local standards organization and other resources:
Standards Organization of Nigeria - SON

The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.


Notify U.S. - Member countries of the World Trade Organization (WTO) are required under the Agreement on Technical Barriers to Trade (TBT Agreement) to report to the WTO all proposed technical regulations that could affect trade with other Member countries. Notify U.S. is a free, web-based e-mail subscription service that offers U.S. companies an opportunity to review and comment on proposed foreign technical regulations that may affect their access to international markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

ASTM International

International Organization for Standardization (ISO)


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Labeling - Nigeria

The Nigerian government requires that products entering the country carry information as follows: name of product, country of origin, specifications, date of manufacture, batch or lot number, standards to which they were produced (e.g. BS, DIN, ISO/IEC, NIS, etc). Also, all items entering the country must be labeled in metric terms exclusively. Products with dual or multi-markings will be confiscated or refused entry. The label must be in English, in addition to any other languages required.


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Market Information - Nigeria


No specific information is available.



U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:
OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations

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