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
89 Ships, boats and floating structures
34 tariff lines
| HS code | Product | MFN |
|---|---|---|
| 8901.10.11.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | 5% |
| 8901.10.12.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | 5% |
| 8901.10.90.00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | 5% |
| 8901.20.00.00 | Tankers | 5% |
| 8901.30.00.00 | Refrigerated vessels, other than those of subheading 8901.20 | 5% |
| 8901.90.11.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | 5% |
| 8901.90.12.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | 5% |
| 8901.90.90.00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | 5% |
| 8902.00.10.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8902.00.20.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8902.00.31.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8902.00.39.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8902.00.41.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8902.00.49.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% |
| 8903.11.00.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 20% |
| 8903.12.00.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 20% |
| 8903.19.00.00 | Other | 20% |
| 8903.21.00.00 | Of a length not exceeding 7.5 m | 20% |
| 8903.22.00.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 20% |
| 8903.23.00.00 | Of a length exceeding 24 m | 20% |
Showing 1–20 of 34
Export and Import Requirements
Compliance Requirements
Nigeria National Trade Portal