HS 1006Agriculture · Nigeria

Rice - Long Grain - HS 1006 classification, duty and landed cost - Import into Nigeria

Duty and tax snapshot for importing agriculture (HS 1006) 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 60,000 FOB parcel of agriculture (HS 1006) shipped to Nigeria.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Import duty @ 0%USD 0

ETLS + CISS (1.5%)USD 990

VAT @ 7.5%USD 5,024

Destination inlandUSD 1,200

Landed cost ≈ USD 73,214

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

Sample HS codes

Code	Description
1006.30	Semi-milled or wholly milled rice
1008.90	Other cereals, other than seed

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 agriculture (HS 1006) into Nigeria?

Nigeria applies an MFN duty of about 0% on HS chapter 1006 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 agriculture 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 60,000 FOB shipment of agriculture into Nigeria?

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 0% duty and 7.5% VAT brings total taxes to about USD 6,014 (~9.1% of CIF). Landed at buyer's warehouse ≈ USD 73,214.

Which HS code should I use for agriculture in Nigeria?

Start with the 6-digit international HS heading - for example 1006.30 (Semi-milled or wholly milled rice). 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 agriculture 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 1006?

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.