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
Nigeria
Official links
Customs Formalities
Nigeria Customs Service
Authorisation & Permits
NEPC
Packaging & Labelling Requirements
Standards Organisation of Nigeria (SON); Nigeria Customs Service
HACCP/SPS Requirements
NAFDAC, Nigeria Agricultural Quarantine Service (NAQS)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)
Tax Information
The Nigeria Tax Act, 2025; National Revenue Service (NRS)
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
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
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)
Trade Promotion Agency
Nigeria Investment Promotion Commission (NIPC); Federal Ministry of Industry, Trade and Investment; Nigeria Export Processing Zones Authority (NEPZA)
Tariffs
37 Photographic or cinematographic goods
33 tariff lines
| HS code | Product | MFN |
|---|---|---|
| 3702.97.00.00 | Of a width not exceeding 35 mm and of a length exceeding 30 m | 20% |
| 3702.98.00.00 | Of a width exceeding 35 mm | 20% |
| 3703.10.00.00 | In rolls of a width exceeding 610 mm | 20% |
| 3703.20.00.00 | Other, for colour photography (polychrome) | 20% |
| 3703.90.00.00 | Other | 20% |
| 3704.00.00.00 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 20% |
| 3705.00.00.00 | Photographic plates and film, exposed and developed, other than cinematographic film | 20% |
| 3706.10.10.00 | Of a width of 35 mm or more | 20% |
| 3706.10.90.00 | Of a width of 35 mm or more | 20% |
| 3706.90.10.00 | Other | 20% |
| 3706.90.90.00 | Other | 20% |
| 3707.10.00.00 | Sensitising emulsions | 20% |
| 3707.90.00.00 | Other | 20% |
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Export and Import Requirements
Compliance Requirements
Nigeria National Trade Portal