Nigeria: customs rolls out its 2026 tariff reform, with revised lists and surtax
In late July 2026, the Nigeria Customs Service announced the implementation of the 2026 Fiscal Policy Measures approved by President Bola Tinubu: revised import and export lists, an updated excise regime and a new green surtax on vehicles over 2,000cc.
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The Nigeria Customs Service (NCS), through its spokesperson Abdullahi Maiwada, announced the implementation of the “2026 Fiscal Policy Measures” approved by President Bola Tinubu, presented as intended to strengthen economic competitiveness and government revenue.
The package of measures includes a revised Import Adjustment Tax list under the ECOWAS common external tariff, a revised national list under the same community framework, a revised list of products subject to import prohibition, a revised list of products subject to excise, including a green surtax on vehicles over 2,000cc, and a revised list of products subject to export prohibition.
The NCS invited economic operators to familiarise themselves with the amended tariff schedules and to check their compliance with the applicable tax and regulatory requirements, without specifying, in the publicly available material, a separate effective date for each revised list.
This affects all importers bringing goods into Nigeria, notably through Lagos or Port Harcourt, who need to check whether their products now appear on a revised prohibition list or fall under a changed excise rate, particularly for vehicles.
What it changes for an importer
For a Sorva client importing into Nigeria, this reform means that a product previously classified in a certain way may now fall under a revised list, affecting the applicable duty or even the authorisation to import at all. Sorva checks, upstream at the sourcing stage, that products ordered in China do not appear on an up-to-date Nigerian prohibition list, but does not replace the licensed customs broker who finalises the import declaration on arrival.
The certifications your country requires
In US dollars, on quotation, added to the same core service.
Nigeria SONCAP pack
On quotationIn US dollars
The conformity assessment programme of the Standards Organisation of Nigeria (SON) requires, for regulated products, a product certificate and then a certificate for each shipment, issued by an accredited body.
- Check of your product’s status under SONCAP
- Test reports and technical documents obtained from the factory
- Coordination of the factory inspection with the accredited body
- A file ready for the application you file as the importer
West and Central Africa Mandatory pre-shipment inspection
On quotationIn US dollars
Several West and Central African countries require a pre-shipment inspection by a government-appointed body, such as Bureau Veritas (BIVAC), Cotecna or SGS depending on the country, which issues the certificate required for customs clearance.
- Identification of the appointed body for your country
- Pro forma invoice and packing list prepared with the factory
- Factory access and goods ready on inspection day
- Our own check before the inspector arrives
Importing from China?
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