Niger - Import TariffsNiger - Import Tariffs
The tariff applicable in Niger is in principle the WAEMU’s Common External Tariff (CET). Niger also imposes other Community duties and taxes. Value-added tax (VAT) is imposed on both imports and local goods. Some products such as tobacco and tobacco products, alcoholic beverages, and cosmetics are also subject to excise duty.
According to the CET, there are five categories of customs duties:
Table 8: Niger Customs Duties
Niger allows duty- and tax-free entry for goods intended for the State (for example imports by diplomatic missions, international or charitable organizations, materials covered by the UNESCO Florence Agreement, and goods imported when changing residence). Exemption from customs duty and suspension of VAT are also given for goods imported in connection with approved investment projects. The government may, on an exceptional basis, selectively suspend customs duty and/or taxes.
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According to the CET, there are five categories of customs duties:
Table 8: Niger Customs Duties
| Category | Duty Rate | Goods Included |
|---|---|---|
| 0 | 0% | Essential social goods such as educational materials and medicine. |
| 1 | 5% | Raw materials and primary goods |
| 2 | 10% | Intermediate products and unfinished goods |
| 3 | 20% | Finished goods that are not produced locally, and which require no protection |
| 4 | 35% | Finished goods that are manufactured locally and which therefore require some protection in the interest of promoting local industries |
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.