Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market
Last Published: 6/16/2016

Nigeria began the implementation of ECOWAS Common External Tariffs beginning January 1, 2015 to comply with ECOWAS Heads of State’s adoption of a five-band regional CET.   ECOWAS CET seeks to liberalize trade in line with WTO guidelines by harmonizing tariff charges within ECOWAS countries within a five tariff band ranging from zero to 35 percent.  However, the adopted ECOWAS CET has yet to be fully implemented throughout ECOWAS and does not reflect intended progress towards trade liberalization as individual countries still have sovereignty over imposition of levies, taxes, quotas, import ban, etc. on hundreds of product categories. Member countries, including Nigeria, are also allowed to continue to employ restrictive trade policies on many food and agricultural products.

Nigeria maintains a number of supplemental levies and duties on selected imports that significantly raise effective tariff rates. For example, Nigeria maintains a combined effective duty (tariff plus levy) of 50 percent or more on 156 tariff lines.  These include 15 tariff lines whose combined duty exceeds the 70 percent limit set by ECOWAS, covering tobacco (135 percent for cigars and cigarettes; 85 percent for tobacco and other tobacco products), rice (120 percent), wheat flour (100 percent), and sugar (80 percent).
To search for an applicable tariff, please go to https://www.customs.gov.ng/Tariff/index.php.
 
In October 2013, the Nigerian government announced an Automotive Industry Development Plan (NAIDP), which seeks to expand domestic vehicle manufacturing.  The NAIDP imposes a 35 percent levy on automobile imports, over and above the 35 percent tariff already levied, for an effective total ad valorem duty of 70 percent. The NAIDP allows companies that manufacture or assemble cars in Nigeria to continue to import two vehicles at the old rate (35 percent tariff with no additional levy) for every one vehicle produced in Nigeria.  

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.


More Information

Nigeria Tariff Rate Quotas Trade Barriers