Illustrative worked calculator following the standard CIF → import duty → excise → VAT → IDF → RDL sequence used in officer training. Confirm current rates against the CET, the Finance Act, and the relevant national VAT/Excise/Miscellaneous Fees & Levies legislation before relying on any figure.
USD
USD
USD
local/USD
%
%
%
%
%
Customs value is ≤ USD 50 — under EACCMA 2004, s.124 (as replaced by the 2025 Amendment), no duty should be collected on this consignment.
Assessment
1. CIF (foreign currency)
FOB + Insurance + Freight
0.00
2. Customs value
CIF × exchange rate
EACCMA 2004 · s. 122
0.00
3. Import duty
Customs value × duty rate
0.00
4. Excise duty
(Customs value + Import duty) × excise rate
0.00
5. VAT
(Customs value + Import duty + Excise) × VAT rate
0.00
6. IDF
Customs value × IDF rate
0.00
7. RDL
Customs value × RDL rate
0.00
8. Total taxes payable
Duty + Excise + VAT + IDF + RDL
0.00