HS 3923Plastics & Rubber · Nigeria

Plastic Bottles & Containers - HS 3923 classification, duty and landed cost - Import into Nigeria

Duty and tax snapshot for importing plastics & rubber (HS 3923) into Nigeria. Typical MFN duty ~6%, 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

15.6%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3923) shipped to Nigeria.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

ETLS + CISS (1.5%)USD 743

VAT @ 7.5%USD 3,991

Destination inlandUSD 900

Landed cost ≈ USD 58,103

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

Sample HS codes

Code	Description
3923.30	Carboys, bottles, flasks of plastics
3901.90	Polymers of ethylene, other

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 plastics & rubber (HS 3923) into Nigeria?

Nigeria applies an MFN duty of about 6% on HS chapter 3923 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 plastics & rubber 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 45,000 FOB shipment of plastics & rubber into Nigeria?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 7.5% VAT brings total taxes to about USD 7,703 (~15.6% of CIF). Landed at buyer's warehouse ≈ USD 58,103.

Which HS code should I use for plastics & rubber in Nigeria?

Start with the 6-digit international HS heading - for example 3923.30 (Carboys, bottles, flasks of plastics). 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 plastics & rubber 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 3923?

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.