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

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

23 tariff lines

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
HS code	Product	MFN
2710.12.10.00	Light oils and preparations	0%
2710.12.21.00	Light oils and preparations	5%
2710.12.29.00	Light oils and preparations	10%
2710.12.30.00	Light oils and preparations	10%
2710.12.40.00	Light oils and preparations	10%
2710.12.50.00	Light oils and preparations	10%
2710.12.90.00	Light oils and preparations	10%
2710.19.11.00	Other	10%
2710.19.12.00	Other	5%
2710.19.19.00	Other	10%
2710.19.21.00	Other	10%
2710.19.22.00	Other	5%
2710.19.23.00	Other	5%
2710.19.24.00	Other	5%
2710.19.25.00	Other	5%
2710.19.31.00	Other	10%
2710.19.32.00	Other	10%
2710.19.33.00	Other	10%
2710.19.39.10	Other	10%
2710.19.39.90	Other	10%

Showing 1–20 of 23

HS 2710.19.19.00

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils, other

Section V · Mineral products › Ch 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Applied duty rates

10% MFN applied rate

Exports | US$ thousand

0 20k 40k

2020 2020 $33,443 To the world $0 Within the Commonwealth

2021 2021 $0 To the world $0 Within the Commonwealth

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

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

$85 2024 2024 $85 To the world $85 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$33,443	$0
2021	$0	$0
2022	$0	$0
2023	$0	$0
2024	$85	$85

Imports | US$ thousand

0 10k 20k 30k

2020 2020 $27,890 From the world $9,318 Within the Commonwealth

2021 2021 $28,960 From the world $11,630 Within the Commonwealth

2022 2022 $17,976 From the world $7,869 Within the Commonwealth

2023 2023 $17,031 From the world $5,804 Within the Commonwealth

$15,285 $4,062 2024 2024 $15,285 From the world $4,062 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$27,890	$9,318
2021	$28,960	$11,630
2022	$17,976	$7,869
2023	$17,031	$5,804
2024	$15,285	$4,062

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

Pilot countries

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