Nigeria

Official links

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

https://nigeriainfotrade.fmiti.gov.ng https://customs.gov.ng

Customs Formalities

Nigeria Customs Service

https://customs.gov.ng/

Authorisation & Permits

NEPC

https://nepc.gov.ng/

Packaging & Labelling Requirements

Standards Organisation of Nigeria (SON); Nigeria Customs Service

https://son.gov.ng/ Nigeria - Labeling/Marking Requirements

HACCP/SPS Requirements

NAFDAC, Nigeria Agricultural Quarantine Service (NAQS)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)

https://www.sgs.com/en-ng/services/haccp https://iasiso-africa.com/haccp-certifi… https://faolex.fao.org/docs/pdf/nig1514… https://naqs.gov.ng/ NAFDAC-Food-Hygiene-Regulations-2025.pdf

Tax Information

The Nigeria Tax Act, 2025; National Revenue Service (NRS)

Nigeria-Tax-Act-2025.pdf

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

https://www.gov.uk/government/collectio… UAE-CEPA-2026-Information.pdf

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)

https://boanig.com/ Bank of Industry - Transforming Nigeria…

Trade Promotion Agency

Nigeria Investment Promotion Commission (NIPC); Federal Ministry of Industry, Trade and Investment; Nigeria Export Processing Zones Authority (NEPZA)

https://www.nipc.gov.ng/ https://fmiti.gov.ng/ https://nepza.gov.ng/

Tariffs

Download data

24.03 Other manufactured tobacco and manufactured tobacco substitutes; «homogenised» or «reconstituted» tobacco; tobacco extracts and essences

5 tariff lines

24.03 Other manufactured tobacco and manufactured tobacco substitutes; «homogenised» or «reconstituted» tobacco; tobacco extracts and essences
HS code	Product	MFN
2403.11.00.00	Water pipe tobacco specified in Subheading Note 1 to this Chapter	20%
2403.19.00.00	Other	20%
2403.91.00.00	«Homogenised» or «reconstituted» tobacco	10%
2403.99.10.00	Other	10%
2403.99.90.00	Other	20%

Showing 1–5 of 5

HS 2403.19.00.00

Smoking tobacco, whether or not containing tobacco substitutes in any proportion, other

Section IV · Prepared foodstuffs; beverages, spirits & tobacco › Ch 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body › 24.03 Other manufactured tobacco and manufactured tobacco substitutes; «homogenised» or «reconstituted» tobacco; tobacco extracts and essences

Applied duty rates

20% MFN applied rate

Exports | US$ thousand

0 5k 10k

2020 2020 $0 To the world – Within the Commonwealth

2021 2021 $0 To the world – Within the Commonwealth

2022 2022 $6,727 To the world – Within the Commonwealth

2023 2023 $8,374 To the world – Within the Commonwealth

$7,931 2024 2024 $7,931 To the world – Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$0	–
2021	$0	–
2022	$6,727	–
2023	$8,374	–
2024	$7,931	–

Imports | US$ thousand

0 2k 4k 6k

2020 2020 $4,884 From the world $1 Within the Commonwealth

2021 2021 $2,957 From the world $1 Within the Commonwealth

2022 2022 $3,519 From the world $1 Within the Commonwealth

2023 2023 $5,335 From the world $1 Within the Commonwealth

$2,009 2024 2024 $2,009 From the world $0 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$4,884	$1
2021	$2,957	$1
2022	$3,519	$1
2023	$5,335	$1
2024	$2,009	$0

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

Pilot countries

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