Customs Implements 2026 Fiscal Policy Measures and Tariff Amendments
Customs Implements 2026 Fiscal Policy Measures and Tariff Amendments
In line with the Federal Government’s commitment to strengthening Nigeria’s fiscal and trade policy framework, enhancing revenue generation, and aligning the nation’s tariff regime with regional and international obligations, the Nigeria Customs Service (NCS) announces the implementation of the 2026 Fiscal Policy Measures and Tariff Amendments, as approved by His Excellency, President Bola Ahmed Tinubu, GCFR.
These 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 nationwide.
Key Amendments
– Revised Import Adjustment Tax (IAT) List for the ECOWAS Common External Tariff (2022–2027).
– Revised National List under the ECOWAS Common External Tariff (2022–2027).
– Revised Import Prohibition List (Trade).
– Revised List of Goods Liable to Excise Duty.
– Green Tax Surcharge on motor vehicles with engine capacities of 2000cc and above.
– Revised Export Prohibition List.
Importers, exporters, manufacturers, licensed customs agents, and other stakeholders are required to study the amended tariff schedules and ensure full compliance with the applicable fiscal and regulatory requirements.
The complete document is available for download on the NCS official website: customs.gov.ng.
The Nigeria Customs Service remains dedicated to supporting while fulfilling its mandate of trade facilitation, revenue collection, and border security. Successful implementation of the 2026 Fiscal Policy Measures and Tariff Amendments will depend on the cooperation of all stakeholders as we work together to build a more competitive, transparent, and sustainable economy.
