The short version
- Nigeria, Ghana and the CFA franc countries charge import duty on the CIF value (goods + freight + insurance) using the ECOWAS, CEMAC or national tariff band for your HS code.
- Nigeria: duty, a 7% surcharge on the duty, the 0.5% ECOWAS levy, the 1% CISS charge on FOB, then 7.5% VAT. The 4% FOB levy has been suspended since September 15, 2025, but it is still in the 2026 revenue plan, so the calculator lets you switch it on.
- Ghana (from January 1, 2026): about 3.45% in levies on CIF, NHIL 2.5% and GETFund 2.5% on CIF + duty, then 15% VAT; the COVID-19 levy is gone.
- Example: US$3,000 of consumer goods and US$800 of freight cost about ₦1.62 million in duties and taxes in Lagos (31.9% of CIF), GH₵21,512 in Tema (48.4%) and 994,226 FCFA in Abidjan (44.6%).
How import duty and taxes are worked out
Import duty = CIF value × tariff rate
VAT = (CIF value + duty + levies) × VAT rate (Ghana: see below)
CIF (cost, insurance, freight) is the value of the goods delivered to your port. If your supplier quotes FOB, add the freight and the insurance. Customs often adds a notional insurance amount when you have none, which is why the calculator adds 0.5% by default.
Nigeria
| Charge | Rate | Charged on |
|---|---|---|
| Import duty | ECOWAS band 0, 5, 10, 20 or 35%, plus import adjustment tax on some lines | CIF value |
| Surcharge | 7% | The duty |
| ECOWAS levy (ETLS) | 0.5% | CIF value |
| CISS | 1% | FOB value (collection has been inconsistent since 2025) |
| 4% FOB levy | 4% | FOB value; suspended since September 15, 2025 |
| VAT | 7.5% | CIF + duty + all of the above |
The 2026 Fiscal Policy Measures (circular dated April 1, 2026) changed many combined rates, for example ceramic tiles from 55% to 46.25% and notebooks from 40% to 30%, and published a new list of 17 banned imports. See our guide to importing from China to Nigeria for Form M, SONCAP and the ban list.
Ghana
Ghana uses the same ECOWAS tariff bands. On top of the duty: ECOWAS levy 0.5%, African Union levy 0.2%, EXIM levy 0.75% and special import levy 2%, all on CIF. Since January 1, 2026 (VAT Act 2025), NHIL 2.5% and GETFund levy 2.5% are charged on CIF + duty, and VAT of 15% on CIF + duty + NHIL + GETFund. A processing fee may also apply; ask your broker for the current rate.
CFA franc zones and DR Congo
The eight UEMOA countries use the ECOWAS tariff plus the statistical fee (1%), the UEMOA solidarity levy (0.8%) and the ECOWAS levy (0.5%; Mali, Burkina Faso and Niger charge an AES levy of the same rate since March 2025). CEMAC countries use their own tariff (5 to 30%, up to 40% in Cameroon since January 1, 2026) plus integration levies of about 1.65%. VAT is 18% in most of these countries, 19% in Niger and the Central African Republic, 19.25% in Cameroon and 18.9% in Congo. DR Congo has its own tariff and 16% VAT. Full tables are on the French version of this calculator.
Worked example: US$3,000 of goods
Illustration: consumer goods in the 20% band, US$3,000 FOB, US$800 freight, 0.5% insurance.
| Lagos, Nigeria | Tema, Ghana | Abidjan, Côte d'Ivoire | |
|---|---|---|---|
| Exchange rate used | ₦1,332 per US$ | GH₵11.65 per US$ | 584.37 FCFA per US$ |
| CIF value | ₦5,086,908 | GH₵44,491 | 2,231,709 FCFA |
| Import duty (20%) | ₦1,017,382 | GH₵8,898 | 446,342 FCFA |
| Levies | ₦136,611 | GH₵1,535 | 55,793 FCFA |
| VAT (with NHIL and GETFund in Ghana) | ₦468,068 | GH₵11,078 | 492,092 FCFA |
| Total duties and taxes | ₦1,622,060 | GH₵21,512 | 994,226 FCFA |
| Share of CIF value | 31.9% | 48.4% | 44.6% |
If Nigeria brings back the 4% FOB levy, the Lagos total rises to about ₦1,793,888 (35.3% of CIF). A VAT-registered business can usually reclaim import VAT, so its real cost is lower.
Frequently asked questions
How is import duty calculated in Nigeria?
Duty is the ECOWAS common external tariff rate for your product's HS code (plus any import adjustment tax) times the CIF value in naira. Customs then adds a 7% surcharge on the duty, the 0.5% ECOWAS levy on CIF and the 1% CISS charge on FOB, and charges 7.5% VAT on the total. The 4% FOB levy has been suspended since September 15, 2025.
What is the import VAT in Ghana in 2026?
Since January 1, 2026 Ghana charges NHIL 2.5% and GETFund levy 2.5% on CIF plus duty, then VAT of 15% on CIF plus duty plus NHIL and GETFund. The 1% COVID-19 levy was abolished.
Is duty charged on FOB or CIF value in West Africa?
On CIF value (goods plus freight plus insurance to the port of arrival) in Nigeria, Ghana and the CFA franc zones. A few Nigerian charges, the CISS fee and the suspended 4% levy, are worked out on FOB value instead.
Which exchange rate does the calculator use?
About ₦1,332 per US dollar (CBN NFEM, October 2026), GH₵11.65 per dollar (Bank of Ghana, October 16, 2026) and the BCEAO reference rates of October 19, 2026 for the CFA franc. Customs in Nigeria uses its own duty exchange rate, so your assessment can differ.
Rates checked October 21, 2026 with the Nigeria Customs Service, the Ghana Revenue Authority, the BCEAO and the other sources listed. Levies change with each budget and finance law. Estimates for planning, not customs or tax advice: confirm with a licensed customs broker. SuanSupply is not affiliated with any government agency.