Nigeria Customs Rolls Out 2026 Tariff Reforms, Introduces New Green Tax and Excise Measures

The Nigeria Customs Service (NCS) has announced the implementation of the 2026 Fiscal Policy Measures and Tariff Amendments approved by President Bola Ahmed Tinubu, describing the reforms as a major step toward strengthening Nigeria’s fiscal and trade policy framework.

The Service said the new measures are designed to enhance economic competitiveness, boost government revenue, support domestic industries, facilitate legitimate trade, and align Nigeria’s tariff regime with regional and international obligations.

According to a statement issued by the National Public Relations Officer of the NCS, Deputy Comptroller of Customs Abdullahi Maiwada, the approved fiscal policy introduces significant amendments to the country’s Customs and Excise Tariff framework.

Among the key changes are the revised Import Adjustment Tax (IAT) List for the implementation of the ECOWAS Common External Tariff (2022–2027), the revised National List under the ECOWAS Common External Tariff, an updated Import Prohibition List (Trade), a revised list of goods liable to excise duty, the introduction of a Green Tax surcharge on motor vehicles with engine capacities of 2,000cc and above, and a revised Export Prohibition List.

The Customs Service urged importers, exporters, manufacturers, licensed customs agents, and other stakeholders to familiarise themselves with the amended tariff schedules and ensure full compliance with the new fiscal and regulatory requirements.

To ensure a seamless implementation process, the NCS said the complete 2026 Fiscal Policy Measures and Tariff Amendments have been published on its official website for public access.

Stakeholders are encouraged to study the document carefully to understand the new provisions and comply with the approved measures.

The Service reaffirmed its commitment to supporting the Federal Government’s economic policies while continuing to discharge its core responsibilities of trade facilitation, revenue generation, and border security.

It added that the success of the new fiscal policy measures would depend on the cooperation of all stakeholders in the trade ecosystem, stressing that the reforms are aimed at building a more competitive, transparent, and sustainable Nigerian economy.

The statement was signed by Deputy Comptroller of Customs Abdullahi Maiwada, National Public Relations Officer, on behalf of the Comptroller-General of Customs.

LADAN NASIDI