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

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48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

1 tariff line

48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
HS code	Product	MFN
4803.00.00.00	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets	10%

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HS 4803.00.00.00

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

Section X · Pulp of wood; paper & paperboard › Ch 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard › 48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

Applied duty rates

10% MFN applied rate

Exports | US$ thousand

0 1k 2k 3k

2020 2020 $2,534 To the world $1,689 Within the Commonwealth

2021 2021 $1,761 To the world $1,557 Within the Commonwealth

2022 2022 $1,656 To the world $1,239 Within the Commonwealth

2023 2023 $876 To the world $484 Within the Commonwealth

$952 $529 2024 2024 $952 To the world $529 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$2,534	$1,689
2021	$1,761	$1,557
2022	$1,656	$1,239
2023	$876	$484
2024	$952	$529

Imports | US$ thousand

0 5k 10k 15k

2020 2020 $11,242 From the world $368 Within the Commonwealth

2021 2021 $9,178 From the world $217 Within the Commonwealth

2022 2022 $2,602 From the world $575 Within the Commonwealth

2023 2023 $3,090 From the world $143 Within the Commonwealth

$5,176 $26 2024 2024 $5,176 From the world $26 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$11,242	$368
2021	$9,178	$217
2022	$2,602	$575
2023	$3,090	$143
2024	$5,176	$26

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

Pilot countries

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