Compliance Requirements
Export Compliance is handled by Nigerian Custom Service which makes the laws/policies that govern export particularly the Customs and Excise Management Act
Nigeria
Official links
Customs Formalities
Nigeria Customs Service
Authorisation & Permits
NEPC
Packaging & Labelling Requirements
Standards Organisation of Nigeria (SON); Nigeria Customs Service
HACCP/SPS Requirements
NAFDAC, Nigeria Agricultural Quarantine Service (NAQS)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)
Tax Information
The Nigeria Tax Act, 2025; National Revenue Service (NRS)
Trade Agreements
Africa Continental Free Trade Agreement (AFCFTA)
Nigeria - Morocco Gas Pipeline Agreement
EU- Nigeria Partnership Agreement
Nigeria - China Trade Agreement
Ecowas Trade Liberalisation Scheme (ETLS)
Nigeria United States Trade and Investment Framework Agreement
UK-Nigeria Economic Partnership Agreement
Nigeria - India Bilateral Trade Agreement
Nigeria - Turkey Trade Agreement
Nigeria - UAE Comprehensive Economic Partnership Agreement 2026
Nigeria - Trade Agreements
Nigeria - Morocco Gas Pipeline Agreement
EU- Nigeria Partnership Agreement
Nigeria - China Trade Agreement
Ecowas Trade Liberalisation Scheme (ETLS)
Nigeria United States Trade and Investment Framework Agreement
UK-Nigeria Economic Partnership Agreement
Nigeria - India Bilateral Trade Agreement
Nigeria - Turkey Trade Agreement
Nigeria - UAE Comprehensive Economic Partnership Agreement 2026
Nigeria - Trade Agreements
Trade Finance Providers
Central Bank of Nigeria (CBN); Bank of Industry (BOI); Nigeria Export - Import Bank (NEXIM); Africa Development Bank (AFDB), Bank of Agriculture; Export Expansion Grant (EEG)
Trade Promotion Agency
Nigeria Investment Promotion Commission (NIPC); Federal Ministry of Industry, Trade and Investment; Nigeria Export Processing Zones Authority (NEPZA)
Tariffs
17 Sugars and sugar confectionery
20 tariff lines
| HS code | Product | MFN |
|---|---|---|
| 1701.12.00.00 | Beet sugar | 20% |
| 1701.13.00.00 | Cane sugar specified in Subheading Note 2 to this Chapter | 10% |
| 1701.14.10.00 | Other cane sugar | 10% |
| 1701.14.90.00 | Other cane sugar | 20% |
| 1701.91.10.00 | Containing added flavouring or colouring matter | 20% |
| 1701.91.90.00 | Containing added flavouring or colouring matter | 20% |
| 1701.99.10.00 | Other | 20% |
| 1701.99.90.00 | Other | 20% |
| 1702.11.00.00 | Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 5% |
| 1702.19.00.00 | Other | 5% |
| 1702.20.00.00 | Maple sugar and maple syrup | 5% |
| 1702.30.00.00 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose | 5% |
| 1702.40.00.00 | Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar | 5% |
| 1702.50.00.00 | Chemically pure fructose | 5% |
| 1702.60.00.00 | Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar | 5% |
| 1702.90.00.00 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose | 5% |
| 1703.10.00.00 | Cane molasses | 10% |
| 1703.90.00.00 | Other | 10% |
| 1704.10.00.00 | Chewing gum, whether or not sugar-coated | 35% |
| 1704.90.00.00 | Other | 35% |
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Export and Import Requirements
Compliance Requirements
Nigeria National Trade Portal