Nigeria: customs rolls out its 2026 tariff reform, with revised lists and surtax

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.