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
Live animals & animal products
400 tariff lines
| HS code | Product | MFN |
|---|---|---|
| 0210.91.00.00 | Of primates | 20% |
| 0210.92.00.00 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 20% |
| 0210.93.00.00 | Of reptiles (including snakes and turtles) | 20% |
| 0210.99.00.00 | Other | 20% |
| 0301.11.00.00 | Freshwater | 10% |
| 0301.19.00.00 | Other | 10% |
| 0301.91.10.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% |
| 0301.91.90.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 10% |
| 0301.92.10.00 | Eels (Anguilla spp.) | 5% |
| 0301.92.90.00 | Eels (Anguilla spp.) | 10% |
| 0301.93.10.00 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 5% |
| 0301.93.90.00 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 10% |
| 0301.94.10.00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% |
| 0301.94.90.00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 10% |
| 0301.95.10.00 | Southern bluefin tunas (Thunnus maccoyii) | 5% |
| 0301.95.90.00 | Southern bluefin tunas (Thunnus maccoyii) | 10% |
| 0301.99.10.00 | Other | 5% |
| 0301.99.90.00 | Other | 10% |
| 0302.11.00.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 10% |
| 0302.13.00.00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 10% |
Showing 101–120 of 400
Export and Import Requirements
Compliance Requirements
Nigeria National Trade Portal