The Common External Tariff (CET)

An Act sets a unified tariff structure for goods imported into ECOWAS countries from outside the region. It targets importers, exporters, customs officers, and manufacturers. This harmonizes import duties to facilitate regional trade and protect domestic industries.

What Is This Policy?

A unified tariff structure adopted by ECOWAS member states that sets the customs duty rates applied to goods imported from outside the ECOWAS region into any member country, replacing individual national tariff schedules with a common regional framework.

Who Does It Target?

Importers and exporters of goods Nigeria Customs Service officers Manufacturers and industrialists sourcing raw materials or competing with imports Trade policy analysts and chambers of commerce

What Does It Aim to Achieve?

Harmonize import duty rates across West Africa to facilitate regional trade, protect domestic industries from unfair competition, and generate government revenue while supporting industrialization and economic integration.

Key Features

Five-Band Structure: Duty rates of 0%, 5%, 10%, 20%, and 35% applied to different product categories based on their level of processing and strategic importance Band 0 (0%): Essential social goods including basic pharmaceuticals and certain agricultural inputs Band 1 (5%): Essential raw materials, capital goods, and basic necessities Band 2 (10%): Intermediate goods and inputs for further processing Band 3 (20%): Finished consumer goods Band 4 (35%): Specific goods for economic development, including items that compete with local production

Current Status

Rollout Stage: Active, adopted by Nigeria in 2015 with supplementary protection measures Coverage: All goods imported into Nigeria from outside the ECOWAS region Lead Agency: Nigeria Customs Service under the Federal Ministry of Finance Regional Body: ECOWAS Commission

How to Access

Importers apply the CET rates when clearing goods through Nigerian ports and border posts. Consult the CET schedule for the applicable duty rate on your product Declare goods using the harmonized commodity code at customs Pay applicable duties through the Nigeria Customs Service

Important Terms

Supplementary Protection: Nigeria applies additional levies on certain imports under the Import Adjustment Tax for goods requiring extra protection Rules of Origin: Goods originating from within ECOWAS qualify for preferential duty-free treatment under ECOWAS trade protocols

Official Resources

Website: customs.gov.ng Contact: Nigeria Customs Service, Abuja

Legal Framework

Adopted by ECOWAS member states under the revised ECOWAS Treaty 1993 and the ECOWAS Trade Liberalisation Scheme. Domesticated in Nigeria under the Customs and Excise Management Act, the Finance Acts (for annual tariff schedules), and the Import Duty Act. Aligns with Nigeria's WTO obligations under the General Agreement on Tariffs and Trade (GATT) and the African Continental Free Trade Area (AfCFTA) Agreement.