HS 8549.13Metals · Nigeria

HS Code for Battery Black Mass - Import into Nigeria

Duty and tax snapshot for importing metals (HS 8549.13) into Nigeria. Typical MFN duty ~2%, VAT 7.5% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

7.5%

Total taxes / CIF

11.3%

Worked landed-cost example

USD 40,000 FOB parcel of metals (HS 8549.13) shipped to Nigeria.

FOB valueUSD 40,000

Origin chargesUSD 600

FreightUSD 3,200

InsuranceUSD 200

CIFUSD 44,000

Import duty @ 2%USD 880

ETLS + CISS (1.5%)USD 660

VAT @ 7.5%USD 3,416

Destination inlandUSD 800

Landed cost ≈ USD 49,756

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8549.11	Spent primary cells, batteries and accumulators containing lead
8549.12	Other spent, containing mercury/cadmium
8549.13	Other spent, sorted by chemistry (Li-ion, NiMH) - includes black mass
8549.14	Other spent, unsorted

Nigeria duty regime

ECOWAS Common External Tariff (CET) - 5 bands (0%, 5%, 10%, 20%, 35%). Plus 0.5% ETLS, 1% CISS and various levies. AfCFTA preferential access being progressively rolled out.

Customs notes

· ECOWAS CET 10-digit HS code administered by Nigeria Customs Service (NCS).
· Form M + PAAR sequence is mandatory - non-negotiable for LC-backed and non-LC imports.
· NAFDAC (food, drug, cosmetics) and SON (Standards Organisation product certification) permits required for regulated categories.
· Import prohibition list (rice, poultry, cement clinker etc.) periodically updated - check current status before shipping.

Frequently asked questions

What is the typical import duty on metals (HS 8549.13) into Nigeria?

Nigeria applies an MFN duty of about 2% on HS chapter 8549.13 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (ECOWAS Common External Tariff (CET) - 5 bands (0%, 5%, 10%, 20%, 35%)) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of metals in Nigeria?

Nigeria charges VAT at 7.5% on the CIF value plus duty. ECOWAS CET; VAT 7.5%; Form M mandatory

What is the landed cost of a USD 40,000 FOB shipment of metals into Nigeria?

On a USD 40,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 44,000. Applying 2% duty and 7.5% VAT brings total taxes to about USD 4,956 (~11.3% of CIF). Landed at buyer's warehouse ≈ USD 49,756.

Which HS code should I use for metals in Nigeria?

Start with the 6-digit international HS heading - for example 8549.11 (Spent primary cells, batteries and accumulators containing lead). Nigeria customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping metals to Nigeria?

Most importers into Nigeria prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Nigeria customs need to clear HS 8549.13?

ECOWAS CET 10-digit HS code administered by Nigeria Customs Service (NCS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.