NIGERIA CUSTOMS SERVICE IMPLEMENTS 2026 FISCAL POLICY MEASURES AND TARIFF AMENDMENTS
The Nigeria Customs Service (NCS) has announced the implementation of the 2026 Fiscal Policy Measures and Tariff Amendments as approved by President Bola Ahmed Tinubu.
This was contained in a statement issued by the National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Maiwada in Abuja on Tuesday
According to the statement, the implementation is in line with 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 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:
1. Revised Import Adjustment Tax (IAT) List for the implementation of the ECOWAS Common External Tariff (2022–2027)
2. Revised National List for the implementation of the ECOWAS Common External Tariff (2022–2027)
3. Revised Import Prohibition List (Trade)
4. Revised List of Goods Liable to Excise Duty
5. Green Tax Surcharge on motor vehicles with engine capacities of 2000cc and above
6. Revised Export Prohibition List In line with the approved 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 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: https://customs.gov.ng.
Stakeholders can access the document directly via 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.
The NCS 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.
