The Nigeria Customs Service (NCS) has commenced the enforcement of the revised Customs tariff and excise framework following the approval of the 2026 Fiscal Policy Measures and Tariff Amendments by President Bola Ahmed Tinubu.
The Service said the new measures are aimed at strengthening Nigeria’s fiscal and trade policy framework, boosting economic competitiveness, enhancing revenue generation and aligning the country’s tariff regime with regional and international obligations.
In a statement issued on Wednesday by the National Public Relations Officer, Deputy Comptroller of Customs Abdullahi Maiwada, the NCS said the revised framework introduces wide-ranging amendments to the Customs and Excise Tariff designed to support domestic industrial development, facilitate legitimate trade and improve the administration of fiscal and tariff policies.
According to the Service, the 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 ECOWAS Common External Tariff, 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 2,000cc and above, as well as the revised Export Prohibition List.
The NCS urged importers, exporters, manufacturers, licensed customs agents and other stakeholders to familiarise themselves with the amended tariff schedules and ensure full compliance with the applicable fiscal and regulatory requirements governing their transactions.
To promote seamless implementation and transparency, the Service said the complete 2026 Fiscal Policy Measures and Tariff Amendments have been published on its official website for stakeholders to access and study.
The Customs Service reaffirmed its commitment to supporting government policies while delivering on its core mandates of trade facilitation, revenue collection and border security.
It added that the successful implementation of the revised Customs tariff and excise framework would require the cooperation of all stakeholders in the trade ecosystem to build a more competitive, transparent and sustainable economy.
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