A major change hit the Nigerian trade landscape in late 2025 and is now fully in effect for 2026: the replacement of the 1% Comprehensive Import Supervision Scheme (CISS) with a 4% Import Levy (often called the FCS or Administrative Charge). This 300% increase in the administrative fee has significantly altered the landing cost for many businesses.
This post explains why this change happened and how to adjust your budget to stay profitable.
What is the FCS / 4% Import Levy?
Historically, importers paid 1% of the FOB value to fund the inspection and monitoring of goods. Under the new 2026 fiscal policy, this has been raised to 4%. The revenue from this levy is used to upgrade port infrastructure and fund the National Single Window project, which aims for 48-hour clearance times.
To see how this fits into your total tax bill, see our 2026 Duty Calculation Guide.
Key Differences: 2024 vs. 2026
| Feature | Old System (Pre-2025) | New System (2026) |
|---|---|---|
| Levy Name | CISS | Import Levy (FCS) |
| Rate | 1% of FOB | 4% of FOB |
| Purpose | Inspection Services | Infrastructure & NSW Funding |
For more on the regulatory changes driving this, read our Ultimate Guide to Import Regulations.
How to Calculate the 4% Levy
It is important to remember that this levy is calculated on the FOB (Free On Board) value, not the CIF value.
Example: If you import a container with an invoice value (FOB) of $50,000, your levy will be $2,000 (roughly ₦3,000,000 at current exchange rates).
This amount must be paid through Remita as part of your Customs assessment. Failure to pay the correct amount will result in your PAAR being blocked. Read more about PAAR Processing in 2026.
Why This Matters for Your Business
- Pricing Adjustments: If you are a wholesaler, your margins may have just shrunk by 3%. You must update your retail prices to reflect this new reality.
- Forex Planning: Since the levy is based on FOB, as the Naira exchange rate fluctuates, the amount you owe in Naira will change. Always use the current Customs exchange rate found on the Nigeria Trade Hub.
- Capital Goods: Some industrial machinery may be eligible for a waiver of this levy. Check your Import License requirements to see if you qualify for exemptions.
Conclusion
While the 4% Import Levy is a higher cost, the goal is to provide a more efficient port experience. By budgeting for this fee early in your procurement process, you can avoid the financial “nightmare” of an underfunded clearance. For the latest official circulars, visit the Ministry of Industry, Trade and Investment.