Last updated 15 October 2026
Import Duty on Workwear into Nigeria: What You Actually Pay
Buyers compare FOB prices and then get a surprise at the port, because duty is only one of three layers. Nigeria applies customs duty on the CIF value, then levies on the CIF value, then VAT on the duty-paid value. On top of that sit the terminal, shipping-line and clearing charges, and — if your goods are inside the conformity regime — the SONCAP certificates. We do not publish the rates as fact, because the tariff heading decides the duty band and the levies are set by Nigerian law. This page gives you the structure and a worked example so your broker can fill in the numbers in one pass.
Request a bulk quotation WhatsApp usKey takeaways
- Duty is charged on CIF, not on FOB. Freight and insurance are part of the taxable value, so a cheaper sea rate lowers your duty as well as your freight bill.
- VAT sits on top of duty. It is charged on the duty-paid value, so the two compound rather than adding up independently.
- The classification decides everything. Coveralls, work trousers, jackets and vests sit across several headings in the garment chapters, and the heading sets the duty band. That is why we print our suggested code on every invoice and packing list.
- The SONCAP certificates are a cost line, not a formality. On a first order the PC plus SC plus the accredited firm's own service charge can add meaningfully to the per-piece cost.
- Build the landed cost before you commit, not after. Landed cost on garment cargo routinely exceeds the FOB price by half again or more.
1. The three layers that apply
| Layer | Charged on | Who sets it | What to ask your broker |
|---|---|---|---|
| Customs duty | The CIF value | Nigeria's tariff, based on the ECOWAS common external tariff, applied to your tariff heading | Which heading applies to this garment, and what the current rate is for that heading [confirm before publishing: the current ECOWAS CET rate for the relevant garment headings] |
| Levies | The CIF value | Nigerian law; the levy structure is set out separately from the duty rate | Which levies apply to your heading and at what rate, and whether any exemption applies to your consignment |
| VAT | The duty-paid value | Nigerian law | The current standard rate, and whether your importer's registration position makes it recoverable [confirm before publishing: current Nigerian VAT standard rate] |
| SONCAP certificates | Per certificate, not on value | SON and the accredited firm | The published fee schedule, plus the accredited firm's own service and testing charge — see the SONCAP guide for the current schedule |
| Port, terminal, line and agency charges | Per container and per service | Ports, shipping lines and your agent | Two agent quotations, itemised. This is the line that varies most between agents |
The compounding point catches people out. Duty raises the base that VAT is charged on, so a higher classification does not cost you the duty difference alone — it costs the duty difference plus VAT on that difference. It is one reason a wrong tariff heading is more expensive than it looks, and one reason to settle the classification before Form M is opened rather than after.
2. Classification decides the band
Duty is set by the tariff heading your goods are classified under, and classification is the importer's responsibility — we can only suggest. What we do is print our suggested code on the commercial invoice and the packing list, so your broker can confirm or correct it in one step rather than opening a discussion at the port.
Three things about garments specifically that make this worth getting right:
- Coveralls, overalls, work trousers, jackets and vests sit across several headings in the garment chapters, and the heading changes the duty band. A coverall and a work jacket are not automatically the same classification.
- Coated or laminated fabric can classify differently from an otherwise similar plain-woven garment. If a garment uses a coated shell — common on waterproof workwear — that can move the heading.
- A performance function can affect the description. Flame-retardant and anti-static garments are still garments, but the way they are described on the invoice has to match the description on the conformity certificate. See the point below.
The invoice description and the certification description have to match. This is worth more than the classification optimisation. In Nigeria, a SONCAP Certificate is built on a specific product description, and if the commercial invoice describes the goods differently — even accurately — you have documentary non-conformity to resolve. We issue the invoice from the same specification sheet the certificate was built on, and we would rather use a slightly less elegant description than create a mismatch at the port.
3. A worked landed-cost example
Illustrative only. The duty and levy rates are the assumptions that move this number most, and both should be re-verified with your clearing agent before you commit.
| Line | Working | Amount (USD) |
|---|---|---|
| Goods — 1,000 poly-cotton coveralls | 1,000 × USD 9.80 FOB Tianjin | 9,800 |
| Ocean freight to Apapa | Per container, indicative | 2,600 |
| Marine insurance | Approximately 0.4% of CIF | 55 |
| CIF value | The dutiable base | 12,455 |
| Import duty | Illustrative 20% on CIF | 2,491 |
| Levies | Applied to CIF; percentage depends on the structure in force | verify |
| VAT | Standard rate on CIF + duty + levies | verify |
| SONCAP certificates | PC + SC plus the accredited firm's service charge | 1,000–1,700 on a first order |
| Port, terminal, line and agency | Per container | verify with two agents |
| Inland transport | Apapa or Tin Can to your site | verify |
| Indicative landed total | Before the two lines marked verify are filled in | ≈ 16,000–17,800 |
| Indicative landed cost per coverall | — | ≈ USD 16.0–17.8 |
Read the last two lines against the first. The FOB price was USD 9.80 and the landed cost is roughly USD 16–18. That gap is what buyers mean when they say the port surprised them, and it is why we ask for the port you are shipping to rather than only your target unit price.
4. The ECOWAS tariff, in plain terms
Nigeria applies the ECOWAS common external tariff, which is a banded structure: a small number of ad valorem bands, from raw materials and capital goods at the bottom up to finished consumer goods at the top. Garments and made-up textile articles are finished goods, so they sit towards the upper end of the structure — which is the practical reason a workwear consignment carries a higher duty rate than, say, fabric on the roll.
We are not going to state the specific percentage as fact, because the band for your goods depends on the heading and the schedule is revised from time to time. What we will do is put our classification suggestion in writing so your broker can price the duty in one step.
5. What buyers forget to budget
| Line | Why it is forgotten | How to handle it |
|---|---|---|
| Conformity certificates | They are a fixed cost per certificate, not a percentage, so they do not appear in any percentage-based model | Ask for the current schedule at quotation stage. On a 1,000-piece order they are a real per-piece cost; on 10,000 they are noise |
| Terminal and shipping-line charges | They arrive on the agent's invoice after the goods land | Get two itemised agent quotations before you commit, not one lump sum |
| Demurrage and storage | Nobody plans to incur them | This is why the conformity certificate sits on the critical path before production. A container standing at the port is the most expensive line on any Nigerian order |
| Inland transport and site handling | The quotation ends at the port | Tell us the final destination and we will quote the whole route |
| Bank charges | Small but real, and larger on a letter of credit | Roughly 1.2% for an L/C at sight; see payment terms for African buyers |
6. Reducing duty legitimately — and the shortcut that is not worth it
There are honest ways to lower the landed cost, and one dishonest way that experienced importers do not use.
Legitimate: confirm the classification is the correct one for the goods as manufactured, since an over-classification costs you duty plus VAT on that duty; consider a trade-preferential route if one applies to the origin of the goods; optimise carton configuration so you use fewer containers for the same quantity, which reduces freight and therefore the CIF base that duty is calculated on; and place the volume order rather than two smaller ones, since the conformity cost is per certificate.
Not worth it: under-declaring the value or the quantity. The customs valuation is checked against the payment record, the certificate and the goods themselves, and the consequences — detention, a penalty, and a black mark against the importer — sit with your Nigerian entity rather than with us. We will not issue a second invoice at a different value, and we would advise any buyer to be wary of a supplier who offers one.
7. Frequently asked questions
Frequently asked questions
What duty will I pay on workwear into Nigeria?
Duty is set by the tariff heading your goods are classified under, applied to the CIF value at the rate in the ECOWAS common external tariff. We do not publish the percentage as fact because the heading decides the band. We put our classification suggestion on the invoice and packing list so your broker can confirm it in one step.
Is duty charged on the FOB price or the CIF price?
CIF. Freight and insurance form part of the taxable value, which is why a better sea freight rate lowers your duty as well as your freight bill, and why we quote freight as a separate line rather than burying it in the unit price.
Does VAT apply on top of duty?
Yes. VAT is charged on the duty-paid value, so duty and VAT compound rather than adding independently. It is one reason a wrong classification is more expensive than it first appears.
Do the SONCAP certificates count as duty?
No — they are separate fixed fees rather than a percentage of value, which is exactly why they get left out of percentage-based cost models. On a first order the Product Certificate, the SONCAP Certificate and the accredited firm's own service charge are a material per-piece cost; on a large repeat order they are minor.
Can you tell me the duty rate for a specific product?
No, and we will not guess one. Duty depends on the tariff heading and on Nigeria's current schedule. We suggest a classification, print it on the documents, and publish a worked example like the one above that labels the rates you should verify. Your broker has the authoritative figure.
How much does the whole thing add to the unit price?
On the worked example above, a USD 9.80 FOB coverall lands at roughly USD 16–18 before the levies, VAT and port charges that your broker has to confirm. That is the shape of it: on garment cargo, expect the landed cost to exceed the FOB price by half again or more.
Will a bigger order reduce the per-piece landed cost?
Yes, for two reasons. Freight per piece falls as the container fills, which lowers the CIF base that duty is calculated on; and the conformity certificates are per certificate rather than per piece, so their cost is spread across more units.
Order by category
Tell us the port and we will build the model
Send the garment, the quantity and the Nigerian port you are shipping to. You will get the FOB price, the freight separately, our classification suggestion, and a landed-cost model with the lines your broker needs to fill in clearly marked.
