Uche Cecil Izuora
The Nigeria Customs Service (NCS) has begun rolling out the 2026 Fiscal Policy Measures and Tariff Amendments approved by President Bola Ahmed Tinubu, introducing a broad set of changes to the country’s customs and excise tariff framework. The Service says the changes are aimed at supporting domestic industrial development, easing legitimate trade, and improving revenue administration, while aligning Nigeria’s tariff regime with its regional and international trade obligations.
National Public Relations Officer Abdullahi Maiwada, speaking on behalf of the Comptroller-General of Customs, said the approved measures cover several specific revisions: a revised Import Adjustment Tax (IAT) List and National List, both tied to implementation of the ECOWAS Common External Tariff covering 2022 to 2027; a revised Import Prohibition List for trade purposes; an updated list of goods liable to excise duty; a new Green Tax surcharge targeting motor vehicles with engine capacities of 2000cc and above; and a revised Export Prohibition List.
Maiwada said importers, exporters, manufacturers, licensed customs agents and other trade stakeholders are required to review the amended tariff schedules and ensure compliance with the applicable fiscal and regulatory requirements governing their transactions. To support that process, the Service has published the complete 2026 Fiscal Policy Measures and Tariff Amendments on its official website, www.customs.gov.ng, where stakeholders can access the full document directly.
Maiwada said the Service remains committed to supporting government economic policy while carrying out its core mandate of trade facilitation, revenue collection and border security, and described successful implementation of the new measures as dependent on cooperation across the trade ecosystem.