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 2710.19.23.00

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

5% MFN applied rate

Exports | US$ thousand

0 5k 10k

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

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

2022 2022 $4,998 To the world $4,998 Within the Commonwealth

2023 2023 $8,818 To the world $8,818 Within the Commonwealth

$1,317 2024 2024 $1,317 To the world $1,317 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$0	$0
2021	$0	$0
2022	$4,998	$4,998
2023	$8,818	$8,818
2024	$1,317	$1,317

Imports | US$ thousand

0 10k 20k 30k

2020 2020 $26,820 From the world $26,155 Within the Commonwealth

2021 2021 $4,504 From the world $2,939 Within the Commonwealth

2022 2022 $1,324 From the world $823 Within the Commonwealth

2023 2023 $1,535 From the world $509 Within the Commonwealth

$8,015 $1,020 2024 2024 $8,015 From the world $1,020 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$26,820	$26,155
2021	$4,504	$2,939
2022	$1,324	$823
2023	$1,535	$509
2024	$8,015	$1,020

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

Pilot countries

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