HS 2002Food & Beverage · Nigeria

Tomato Paste - HS 2002 classification, duty and landed cost - Import into Nigeria

Duty and tax snapshot for importing food & beverage (HS 2002) 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 food & beverage (HS 2002) 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
2002.90	Tomatoes prepared/preserved, 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 food & beverage (HS 2002) into Nigeria?

Nigeria applies an MFN duty of about 5% on HS chapter 2002 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 food & beverage 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 food & beverage 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 food & beverage in Nigeria?

Start with the 6-digit international HS heading - for example 2002.90 (Tomatoes prepared/preserved, other). 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 food & beverage 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 2002?

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.