CUSTOMS TO COMMENCE IMPLEMENTATION OF 2026 FISCAL POLICY MEASURES AND TARIFF AMENDMENTS
Drawing from the Federal Government’s commitment to strengthening Nigeria’s fiscal and trade policy framework, promoting economic competitiveness, enhancing revenue generation, and aligning the nation’s tariff regime with regional and international obligations, the Nigeria Customs Service (NCS) is pleased to announce the implementation of the 2026 Fiscal Policy Measures and Tariff Amendments as approved by His Excellency, President Bola Ahmed Tinubu, GCFR.
Consequently, the approved Fiscal Policy Measures introduce comprehensive amendments to Nigeria’s Customs and Excise Tariff framework to support domestic industrial development, facilitate legitimate trade, and improve the administration of fiscal and tariff policies across the country.
The approved amendments include the Revised Import Adjustment Tax (IAT) List for the implementation of the ECOWAS Common External Tariff (2022–2027), the Revised National List for the implementation of the ECOWAS Common External Tariff (2022–2027), the Revised Import Prohibition List (Trade), the Revised List of Goods Liable to Excise Duty, the Green Tax Surcharge on motor vehicles with engine capacities of 2000cc and above, and the Revised Export Prohibition List.
In line with the approved Fiscal Policy Measures, importers, exporters, manufacturers, licensed customs agents, and other stakeholders are required to familiarise themselves with the provisions of the amended tariff schedules and ensure full compliance with the applicable fiscal and regulatory requirements governing their respective transactions.
To facilitate seamless implementation and promote transparency, the Service has made the complete 2026 Fiscal Policy Measures and Tariff Amendments available for download on its official website via www.customs.gov.ng. Stakeholders can access the document by clicking on this link: https://customs.gov.ng/publications/circulars/customs-excise-tariff-etc-variation-order2026. The Service hereby encourages all stakeholders to carefully study the provisions of the document to ensure full compliance with the approved fiscal measures and tariff amendments.
The Service remains committed to supporting government policies while fulfilling its mandate of trade facilitation, revenue collection, and border security. Successful implementation of the 2026 Fiscal Policy Measures and Tariff Amendments requires cooperation from all stakeholders in the trade ecosystem as we collectively work to build a more competitive, transparent, and sustainable economy.