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

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages

8 tariff lines

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages
HS code	Product	MFN
2208.20.10.00	Spirits obtained by distilling grape wine or grape marc	20%
2208.20.90.00	Spirits obtained by distilling grape wine or grape marc	20%
2208.30.00.00	Whiskies	20%
2208.40.00.00	Rum and other spirits obtained by distilling fermented sugar-cane products	20%
2208.50.00.00	Gin and Geneva	20%
2208.60.00.00	Vodka	20%
2208.70.00.00	Liqueurs and cordials	20%
2208.90.00.00	Other	20%

Showing 1–8 of 8

HS 2208.30.00.00

Whiskies

Section IV · Prepared foodstuffs; beverages, spirits & tobacco › Ch 22 Beverages, spirits and vinegar › 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages

Applied duty rates

20% MFN applied rate

Exports | US$ thousand

0 25 50 75

2020 2020 $0 To the world $0 Within the Commonwealth

2021 2021 $72 To the world $72 Within the Commonwealth

2022 2022 $0 To the world $0 Within the Commonwealth

2023 2023 $0 To the world $0 Within the Commonwealth

$11 2024 2024 $11 To the world $11 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$0	$0
2021	$72	$72
2022	$0	$0
2023	$0	$0
2024	$11	$11

Imports | US$ thousand

0 20k 40k

2020 2020 $21,888 From the world $11,326 Within the Commonwealth

2021 2021 $27,533 From the world $16,439 Within the Commonwealth

2022 2022 $25,517 From the world $13,472 Within the Commonwealth

2023 2023 $30,882 From the world $19,584 Within the Commonwealth

$27,648 $18,507 2024 2024 $27,648 From the world $18,507 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$21,888	$11,326
2021	$27,533	$16,439
2022	$25,517	$13,472
2023	$30,882	$19,584
2024	$27,648	$18,507

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

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