HS 1801Agricultural commodities · Nigeria

HS Code for Cocoa Beans - Import into Nigeria

Duty and tax snapshot for importing agricultural commodities (HS 1801) 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 agricultural commodities (HS 1801) 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
1801.00	Cocoa beans, whole or broken, raw or roasted
1802.00	Cocoa shells, husks, skins and other cocoa waste
1803.10	Cocoa paste, not defatted
1804.00	Cocoa butter, fat and oil

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 agricultural commodities (HS 1801) into Nigeria?

Nigeria applies an MFN duty of about 5% on HS chapter 1801 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 agricultural commodities 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 agricultural commodities 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 agricultural commodities in Nigeria?

Start with the 6-digit international HS heading - for example 1801.00 (Cocoa beans, whole or broken, raw or roasted). 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 agricultural commodities 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 1801?

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.