The Nigeria Customs Service (NCS) has commenced the implementation of the Federal Government’s 2026 Fiscal Policy Measures and Tariff Amendments following approval by President Bola Ahmed Tinubu, in a move aimed at strengthening Nigeria’s fiscal framework, enhancing trade competitiveness and boosting revenue generation.
The Service said the new measures are designed to align Nigeria’s customs tariff regime with regional and international trade obligations while promoting domestic industrial development, facilitating legitimate trade and improving the administration of fiscal and tariff policies.
Announcing the development in a statement, the National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Maiwada, said the reforms introduce comprehensive amendments to the country’s Customs and Excise Tariff framework.
According to the NCS, the approved changes include a revised Import Adjustment Tax (IAT) List for the implementation of the ECOWAS Common External Tariff (2022–2027), a revised National List under the ECOWAS Common External Tariff, a revised Import Prohibition List (Trade), a revised list of goods liable to excise duty, a Green Tax surcharge on motor vehicles with engine capacities of 2,000cc and above, as well as a revised Export Prohibition List.
The Service urged importers, exporters, manufacturers, licensed customs agents and other stakeholders to familiarise themselves with the amended tariff schedules and ensure full compliance with the new fiscal and regulatory requirements governing their operations.
To promote transparency and facilitate seamless implementation, the NCS said the complete 2026 Fiscal Policy Measures and Tariff Amendments have been published on its official website for public access.
The Service encouraged stakeholders across the trade ecosystem to study the provisions carefully to ensure compliance with the approved fiscal measures and tariff reforms.
Maiwada reaffirmed the commitment of the Nigeria Customs Service to supporting government economic policies while advancing its core mandates of trade facilitation, revenue generation and border security.
He stressed that the successful implementation of the new fiscal measures would require the cooperation of importers, exporters, manufacturers, customs agents and other stakeholders to build a more competitive, transparent and sustainable economy.
