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
52.05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale
24 tariff lines
| HS code | Product | MFN |
|---|---|---|
| 5205.11.00.00 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205.12.00.00 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% |
| 5205.13.00.00 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% |
| 5205.14.00.00 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% |
| 5205.15.00.00 | Measuring less than 125 decitex (exceeding 80 metric number) | 10% |
| 5205.21.00.00 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% |
| 5205.22.00.00 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% |
| 5205.23.00.00 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% |
| 5205.24.00.00 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% |
| 5205.26.00.00 | Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 10% |
| 5205.27.00.00 | Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 10% |
| 5205.28.00.00 | Measuring less than 83.33 decitex (exceeding 120 metric number) | 10% |
| 5205.31.00.00 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205.32.00.00 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% |
| 5205.33.00.00 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% |
| 5205.34.00.00 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 10% |
| 5205.35.00.00 | Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 10% |
| 5205.41.00.00 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% |
| 5205.42.00.00 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% |
| 5205.43.00.00 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% |
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Export and Import Requirements
Compliance Requirements
Nigeria National Trade Portal