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

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

23 tariff lines

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
HS code	Product	MFN
2710.20.00.00	Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils	10%
2710.91.00.00	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	10%
2710.99.00.00	Other	10%

Showing 21–23 of 23

HS 2710.99.00.00

Waste oils, other

Section V · Mineral products › Ch 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Applied duty rates

10% MFN applied rate

Exports | US$ thousand

0 2k 4k 6k

2020 2020 $0 To the world – Within the Commonwealth

2021 2021 $0 To the world – Within the Commonwealth

2022 2022 $442 To the world – Within the Commonwealth

2023 2023 $0 To the world – Within the Commonwealth

$4,301 2024 2024 $4,301 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	$442	–
2023	$0	–
2024	$4,301	–

Imports | US$ thousand

0 1k 2k

2020 2020 $113 From the world $110 Within the Commonwealth

2021 2021 $232 From the world $42 Within the Commonwealth

2022 2022 $779 From the world $8 Within the Commonwealth

2023 2023 $1,777 From the world $865 Within the Commonwealth

$1,163 $67 2024 2024 $1,163 From the world $67 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$113	$110
2021	$232	$42
2022	$779	$8
2023	$1,777	$865
2024	$1,163	$67

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

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