The Federal Government has introduced a sweeping overhaul of Nigeria’s import tariff regime, revising customs duties on 192 product categories as part of efforts to align the country’s trade policy with regional agreements and protect strategic local industries.
The changes are contained in the Customs, Excise Tariff, Etc. (Variation) Order, 2026, approved by President Bola Ahmed Tinubu following recommendations by the Tariff Review Board.
The new tariff regime, which took effect on May 1, 2026, covers products across food, pharmaceuticals, automobiles, construction materials, electronics, industrial raw materials, steel, plastics and household goods.
An analysis of the revised tariff schedule shows that duties on 103 product categories were retained, while 74 were reduced and 12 increased.
The review therefore represents largely a tariff-reduction exercise, with about 54 per cent of the reviewed tariff lines unchanged, 39 per cent reduced and only six per cent increased.
The Order also amends the legal framework governing Nigeria’s customs tariff regime by varying the schedules contained in the Customs, Excise Tariff, Etc. (Consolidation) Act, Cap. C49, Laws of the Federation of Nigeria, 2004.
Under the new framework, Nigeria has incorporated additional tariff measures under the ECOWAS Common External Tariff 2022–2027, including a revised Import Adjustment Tax and a National List of products eligible for reduced import duties.
The government said most Import Adjustment Taxes would begin to be gradually reduced from January 2027, with the objective of eliminating them by 2036, except for products on Nigeria’s three per cent African Continental Free Trade Area exclusion list.
The Order states that the Import Adjustment Tax will be gradually reduced annually from January 2027 “until full elimination to 0% by 2036,” in line with Nigeria’s commitments to ECOWAS and AfCFTA.
The government has also replaced the existing import prohibition list with a revised schedule outlining goods whose importation into Nigeria remains restricted.
Tariffs rise on selected products
Despite the broad reduction in tariffs, the government increased duties on selected products considered important to domestic manufacturing and industrial development.
Four categories of medicaments, including antibiotics, alkaloid-based medicines, vitamin-based medicaments and anti-malarial drugs, will now attract a 20 per cent tariff, up from zero per cent under the 2015 Fiscal Policy Measures.
Margarine increased from 35 per cent to 40 per cent, while malt extract rose from 20 per cent to 30 per cent. Denatured ethyl alcohol also increased from 20 per cent to 25 per cent.
Printed paper and paperboard labels recorded one of the sharpest increases, with the tariff doubling from 30 per cent to 60 per cent.
Cold-rolled steel sheets below 0.5mm in thickness also increased from 15 per cent to 20 per cent.
Tariffs on barbed wire, steel grills, netting and fencing, zinc-coated grills and netting, plastic-coated wire cloth and other wire-gridding products were raised from 25 per cent to 30 per cent.
Aluminium cans recorded one of the largest increases, rising from five per cent to 30 per cent.
Lead-acid batteries used for starting vehicle engines also saw a significant increase, from 20 per cent to 60 per cent.
Rice, wheat and other food imports
The revised tariff regime also significantly changes duties on several food commodities.
Bulk rice will now attract a 30 per cent tariff, comprising 10 per cent customs duty and 20 per cent Import Adjustment Tax, compared with 70 per cent under the 2015 Fiscal Policy Measures.
Rice packaged in bags of five kilogrammes or less will attract 47.5 per cent, while broken rice will attract 30 per cent.
Wheat flour also drops from 70 per cent to 30 per cent, while crude palm oil falls from 35 per cent to 28.75 per cent.
Raw cane and beet sugar tariffs have been reduced from 70 per cent to 40 per cent, while salt for human consumption falls from 70 per cent to 55 per cent.
Cement clinker and bulk cement, however, will continue to attract a 50 per cent implementation tariff under the revised regime.
Technology and automobile sectors affected
The new tariff schedule also introduces changes in the technology and automobile sectors.
Smartphones will now attract a 15 per cent tariff, while personal computers and external hard drives will attract 10 per cent.
For automobiles, passenger vehicles with engine capacities between 1,000cc and 1,500cc will attract a 30 per cent tariff, representing a significant reduction from the previous 70 per cent rate.
The revised schedule also covers four-wheel-drive vehicles, station wagons, aluminium and steel products, plastics, ceramic tiles, paper products, fabrics, generators and various manufacturing inputs.
New excise and Green Tax measures
Beyond import duties, the Order revises the list of goods liable to excise duty and introduces a Green Tax Surcharge on motor vehicles with engine capacities of 2,000cc and above.
The government also reviewed Nigeria’s export prohibition schedule.
The revised list retains restrictions on the export of maize, unprocessed rubber latex, raw hides and skins, rough timber, scrap metals, plastic waste, endangered wildlife species and antiquities.
The Customs, Excise Tariff, Etc. (Variation) Order, 2026 replaces the 2023 tariff order and brings Nigeria’s customs regime into greater alignment with the ECOWAS Common External Tariff 2022–2027.
The Federal Government said the reforms are intended to strengthen Nigeria’s fiscal and trade policy framework, improve revenue generation, promote domestic production and align the country’s tariff regime with regional and international obligations.
The Nigeria Customs Service, in announcing the implementation, said the measures were approved by President Tinubu as part of the administration’s broader efforts to improve Nigeria’s trade environment.
National Public Relations Officer of the Service, Assistant Comptroller Abdullahi Maiwada, said the revised regime would support the government’s ongoing fiscal and trade reforms.