Nigeria Customs has moved to implement the 2026 Fiscal Policy Measures and Tariff Amendments that President Bola Ahmed Tinubu approved, signaling a fresh round of changes to the country’s customs and excise rules. The decision was communicated in a statement issued on Wednesday by the customs spokesperson, Abdullahi Maiwada, outlining how the updated framework is intended to reshape import and export treatment while strengthening the collection and administration of government revenue.
The approved measures set out broad modifications to Nigeria’s customs and excise tariff structure, with the stated goals of backing domestic industrial growth, making legitimate trade easier, and improving how fiscal and tariff policies are managed across the country. Among the revisions are updates to the Revised Import Adjustment Tax (IAT) List that will be used for implementing the ECOWAS Common External Tariff over the 2022 to 2027 period, as well as a Revised National List aligned to the same ECOWAS common tariff window.
Customs also highlighted further adjustments that target specific categories of trade and taxation. These include the Revised Import Prohibition List (Trade), the Revised List of Goods subject to excise duty, and the introduction of a Green Tax Surcharge applied to motor vehicles with engine capacity of 2,000cc and above. In addition, the service approved a Revised Export Prohibition List, extending the scope of the changes beyond imports to cover restrictions on certain exports.
In the statement, Nigeria Customs said that importers, exporters, manufacturers, licensed customs agents, and other participants in cross-border commerce must take steps to review the amended tariff schedules and comply fully with the fiscal and regulatory requirements that apply to their transactions. The service framed this as a necessary condition for smooth implementation of the new rules and for ensuring that traders can meet obligations under the updated schedules.
To support compliance and improve transparency, the Customs Service said it has made the complete 2026 Fiscal Policy Measures and Tariff Amendments available for download on its official website at www.customs.gov.ng. The service added that it will continue working to support government policy objectives while carrying out its responsibilities for trade facilitation, revenue collection, and border security.
Customs concluded that the successful roll-out of the 2026 measures will depend on cooperation from all stakeholders in the trade ecosystem, as Nigeria seeks to build a more competitive, transparent, and sustainable economic environment.
