HS 4401.31Wood & forestry · Nigeria

HS Code for Wood Pellets - Import into Nigeria

Duty and tax snapshot for importing wood & forestry (HS 4401.31) 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 wood & forestry (HS 4401.31) 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
4401.31	Wood pellets
4401.39	Other agglomerated wood residues

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 wood & forestry (HS 4401.31) into Nigeria?

Nigeria applies an MFN duty of about 5% on HS chapter 4401.31 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 wood & forestry 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 wood & forestry 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 wood & forestry in Nigeria?

Start with the 6-digit international HS heading - for example 4401.31 (Wood pellets). 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 wood & forestry 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 4401.31?

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.