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

84.86 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories

10 tariff lines

84.86 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories
HS code	Product	MFN
8486.10.00.00	Machines and apparatus for the manufacture of boules or wafers	10%
8486.20.11.00	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	20%
8486.20.12.00	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	20%
8486.20.19.00	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	20%
8486.20.90.00	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	10%
8486.30.10.00	Machines and apparatus for the manufacture of flat panel displays	20%
8486.30.90.00	Machines and apparatus for the manufacture of flat panel displays	10%
8486.40.00.00	Machines and apparatus specified in Note 11 (C) to this Chapter	10%
8486.90.10.00	Parts and accessories	10%
8486.90.90.00	Parts and accessories	5%

Showing 1–10 of 10

HS 8486.90.90.00

Parts and accessories

Section XVI · Machinery & electrical equipment › Ch 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › 84.86 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories

Applied duty rates

5% MFN applied rate

Exports | US$ thousand

0 5 10 15

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

2021 2021 $13 To the world $13 Within the Commonwealth

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

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

2024 2024 $0 To the world $0 Within the Commonwealth

To the world
Within the Commonwealth

Show data

Year	To the world	Within the Commonwealth
2020	$0	$0
2021	$13	$13
2022	$0	$0
2023	$0	$0
2024	$0	$0

Imports | US$ thousand

0 10k 20k 30k

2020 2020 $23,924 From the world $4,834 Within the Commonwealth

2021 2021 $8,493 From the world $4,166 Within the Commonwealth

2022 2022 $7,383 From the world $423 Within the Commonwealth

2023 2023 $2,604 From the world $200 Within the Commonwealth

$426 2024 2024 $426 From the world $28 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$23,924	$4,834
2021	$8,493	$4,166
2022	$7,383	$423
2023	$2,604	$200
2024	$426	$28

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

Pilot countries

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