HS 3105Chemicals · Nigeria

MAP (Monoammonium Phosphate) - HS 3105 classification, duty and landed cost - Import into Nigeria

Duty and tax snapshot for importing chemicals (HS 3105) into Nigeria. Typical MFN duty ~0%, 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

9.1%

Worked landed-cost example

USD 90,000 FOB parcel of chemicals (HS 3105) shipped to Nigeria.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

ETLS + CISS (1.5%)USD 1,485

VAT @ 7.5%USD 7,536

Destination inlandUSD 1,800

Landed cost ≈ USD 109,821

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

Sample HS codes

Code	Description
3105.40	Ammonium dihydrogenorthophosphate

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 chemicals (HS 3105) into Nigeria?

Nigeria applies an MFN duty of about 0% on HS chapter 3105 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 chemicals 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 90,000 FOB shipment of chemicals into Nigeria?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 7.5% VAT brings total taxes to about USD 9,021 (~9.1% of CIF). Landed at buyer's warehouse ≈ USD 109,821.

Which HS code should I use for chemicals in Nigeria?

Start with the 6-digit international HS heading - for example 3105.40 (Ammonium dihydrogenorthophosphate). 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 chemicals 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 3105?

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.