HS 74Metals · Nigeria

HS Code for Copper - Import into Nigeria

Duty and tax snapshot for importing metals (HS 74) into Nigeria. Typical MFN duty ~3%, 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

12.3%

Worked landed-cost example

USD 150,000 FOB parcel of metals (HS 74) shipped to Nigeria.

FOB valueUSD 150,000

Origin chargesUSD 2,250

FreightUSD 12,000

InsuranceUSD 750

CIFUSD 165,000

Import duty @ 3%USD 4,950

ETLS + CISS (1.5%)USD 2,475

VAT @ 7.5%USD 12,932

Destination inlandUSD 3,000

Landed cost ≈ USD 188,357

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

Sample HS codes

Code	Description
2603.00	Copper ores and concentrates
7401.00	Copper mattes; cement copper
7402.00	Unrefined copper, copper anodes (blister)
7403.11	Refined copper, cathodes (LME Grade A, BS EN 1978)
7403.12	Refined copper, wire bars
7404.00	Copper waste and scrap (Berry, Birch, Cliff, Candy grades)
7408.11	Copper wire, refined, > 6mm diameter

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 74) into Nigeria?

Nigeria applies an MFN duty of about 3% on HS chapter 74 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 150,000 FOB shipment of metals into Nigeria?

On a USD 150,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 165,000. Applying 3% duty and 7.5% VAT brings total taxes to about USD 20,357 (~12.3% of CIF). Landed at buyer's warehouse ≈ USD 188,357.

Which HS code should I use for metals in Nigeria?

Start with the 6-digit international HS heading - for example 2603.00 (Copper ores and concentrates). 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 74?

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.

Metals into other destination markets

Compare duty, VAT and landed cost for metals across every market we cover.

Other commodities imported into Nigeria

Landed-cost pages for every HS commodity guide when the destination is Nigeria.

Deeper pricing, grade and lane detail for HS Code for Copper (Chapter 74 & 2603) shipments to and from Nigeria. Each hub covers specifications, benchmarks and the calculators that price a cargo.

Copper →

Commodity hub

HS 7403 (refined), 7404 (scrap), 2603 (concentrate)