HS 2523.10Building materials · Nigeria

HS Code for Cement Clinker - Import into Nigeria

Duty and tax snapshot for importing building materials (HS 2523.10) into Nigeria. Typical MFN duty ~5%, 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

14.5%

Worked landed-cost example

USD 50,000 FOB parcel of building materials (HS 2523.10) shipped to Nigeria.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

ETLS + CISS (1.5%)USD 825

VAT @ 7.5%USD 4,393

Destination inlandUSD 1,000

Landed cost ≈ USD 63,968

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

Sample HS codes

Code	Description
2523.10	Cement clinkers
2523.21	White Portland cement, artificially coloured or not
2523.29	Other Portland cement
2523.30	Aluminous cement

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 building materials (HS 2523.10) into Nigeria?

Nigeria applies an MFN duty of about 5% on HS chapter 2523.10 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 building materials 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 50,000 FOB shipment of building materials into Nigeria?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 7.5% VAT brings total taxes to about USD 7,968 (~14.5% of CIF). Landed at buyer's warehouse ≈ USD 63,968.

Which HS code should I use for building materials in Nigeria?

Start with the 6-digit international HS heading - for example 2523.10 (Cement clinkers). 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 building materials 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 2523.10?

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.