Nigeria

Official links

Compliance Requirements

Export Compliance is handled by Nigerian Custom Service which makes the laws/policies that govern export particularly the Customs and Excise Management Act

https://nigeriainfotrade.fmiti.gov.ng https://customs.gov.ng

Customs Formalities

Nigeria Customs Service

https://customs.gov.ng/

Authorisation & Permits

NEPC

https://nepc.gov.ng/

Packaging & Labelling Requirements

Standards Organisation of Nigeria (SON); Nigeria Customs Service

https://son.gov.ng/ Nigeria - Labeling/Marking Requirements

HACCP/SPS Requirements

NAFDAC, Nigeria Agricultural Quarantine Service (NAQS)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)

https://www.sgs.com/en-ng/services/haccp https://iasiso-africa.com/haccp-certifi… https://faolex.fao.org/docs/pdf/nig1514… https://naqs.gov.ng/ NAFDAC-Food-Hygiene-Regulations-2025.pdf

Tax Information

The Nigeria Tax Act, 2025; National Revenue Service (NRS)

Nigeria-Tax-Act-2025.pdf

Trade Agreements

Africa Continental Free Trade Agreement (AFCFTA)
Nigeria - Morocco Gas Pipeline Agreement
EU- Nigeria Partnership Agreement
Nigeria - China Trade Agreement
Ecowas Trade Liberalisation Scheme (ETLS)
Nigeria United States Trade and Investment Framework Agreement
UK-Nigeria Economic Partnership Agreement
Nigeria-India Bilateral Trade Agreement
Nigeria - Turkey Trade Agreement
Nigeria-UAE Comprehensive Economic Partnership Agreement 2026
Nigeria - Trade Agreements

https://www.gov.uk/government/collectio… UAE-CEPA-2026-Information.pdf

Trade Finance Providers

Central Bank of Nigeria (CBN); Bank of Industry (BOI); Nigeria Export-Import Bank (NEXIM); Africa Development Bank (AFDB), Bank of Agriculture; Export Expansion Grant (EEG)

https://boanig.com/ Bank of Industry - Transforming Nigeria…

Trade Promotion Agency

Nigeria Investment Promotion Commission (NIPC); Federal Ministry of Industry, Trade and Investment; Nigeria Export Processing Zones Authority (NEPZA)

https://www.nipc.gov.ng/ https://fmiti.gov.ng/ https://nepza.gov.ng/

Tariffs

Download data

19 Preparations of cereals, flour, starch or milk; pastrycooks' products

25 tariff lines

19 Preparations of cereals, flour, starch or milk; pastrycooks' products
HS code	Product	MFN
1905.20.00.00	Gingerbread and the like	20%
1905.31.00.00	Sweet biscuits	35%
1905.32.00.00	Waffles and wafers	35%
1905.40.00.00	Rusks, toasted bread and similar toasted products	35%
1905.90.00.00	Other	35%

Showing 21–25 of 25

HS 1905.31.00.00

Sweet biscuits; waffles and wafers, sweet biscuits

Section IV · Prepared foodstuffs; beverages, spirits & tobacco › Ch 19 Preparations of cereals, flour, starch or milk; pastrycooks' products › 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Applied duty rates

35% MFN applied rate

Exports | US$ thousand

0 500 1k 1.5k

2020 2020 $1,012 To the world $979 Within the Commonwealth

2021 2021 $757 To the world $717 Within the Commonwealth

2022 2022 $243 To the world $238 Within the Commonwealth

2023 2023 $590 To the world $590 Within the Commonwealth

$1,288 2024 2024 $1,288 To the world $1,135 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$1,012	$979
2021	$757	$717
2022	$243	$238
2023	$590	$590
2024	$1,288	$1,135

Imports | US$ thousand

0 5k 10k

2020 2020 $7,743 From the world $6,942 Within the Commonwealth

2021 2021 $4,933 From the world $4,284 Within the Commonwealth

2022 2022 $4,291 From the world $3,527 Within the Commonwealth

2023 2023 $2,767 From the world $1,710 Within the Commonwealth

$3,697 $926 2024 2024 $3,697 From the world $926 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$7,743	$6,942
2021	$4,933	$4,284
2022	$4,291	$3,527
2023	$2,767	$1,710
2024	$3,697	$926

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

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