CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT
Act · Trade
An Act sets the customs and excise tariff schedule for goods imported into Nigeria based on HS codes. It targets importers, Customs officers, and freight forwarders handling these goods. This generates revenue and supports trade policy objectives.
CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT
What Is This Policy?
The principal Act prescribing the customs and excise tariff schedule for Nigeria, setting the import duty rates applicable to all goods imported into Nigeria classified under HS codes.
Who Does It Target?
Importers of goods into Nigeria Nigeria Customs Service officers Freight forwarders and customs agents Federal Ministry of Finance
What Does It Aim to Achieve?
Provide a comprehensive and legally binding tariff schedule for all imported goods, generate import duty revenue, protect domestic industries, and implement trade policy.
Key Features
Tariff Schedule: Contains the complete tariff schedule with duty rates for every HS code category. Common External Tariff: Reflects Nigeria's commitments under the ECOWAS Common External Tariff. Protective Tariffs: Higher duties on goods competing with domestic industries. Concession Rates: Lower or zero rates for raw materials, capital goods, and goods covered by trade agreements.
Current Status
Rollout Stage: Active — tariff schedule updated periodically Coverage: All goods imported into Nigeria Beneficiaries: Domestic industries; government revenue Funding: Import duty revenue
How to Access
Importers must correctly classify goods under HS codes Customs agents assist with classification and duty calculation Tariff schedule published by Nigeria Customs Service Application method: Access tariff schedule through Nigeria Customs Service at https://www.customs.gov.ng
Important Terms
Misclassification of goods to attract lower duties constitutes fraud ECOWAS CET applies to goods from non-ECOWAS countries Some goods are subject to import prohibition regardless of tariff rate
Official Resources
Website: https://www.customs.gov.ng Contact: Nigeria Customs Service / Federal Ministry of Finance
Legal Framework
Enacted under the legislative powers of the National Assembly as the Customs, Excise Tariff, etc. (Consolidation) Act (Cap C49 LFN 2004), with annual revisions made through Finance Acts. Implements the ECOWAS Common External Tariff (CET) obligations under the ECOWAS Trade Liberalisation Scheme. Aligns with Nigeria's WTO obligations under GATT on Tariffs and Trade (Schedule XCII – Nigeria) and the African Continental Free Trade Area (AfCFTA) Agreement.