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

85.06 Primary cells and primary batteries

8 tariff lines

85.06 Primary cells and primary batteries
HS code	Product	MFN
8506.10.10.00	Manganese dioxide	20%
8506.10.90.00	Manganese dioxide	20%
8506.30.00.00	Mercuric oxide	20%
8506.40.00.00	Silver oxide	20%
8506.50.00.00	Lithium	20%
8506.60.00.00	Air-zinc	20%
8506.80.00.00	Other primary cells and primary batteries	20%
8506.90.00.00	Parts	5%

Showing 1–8 of 8

HS 8506.90.00.00

Parts

Section XVI · Machinery & electrical equipment › Ch 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles › 85.06 Primary cells and primary batteries

Applied duty rates

5% MFN applied rate

Exports | US$ thousand

No exports recorded for this product.

Imports | US$ thousand

0 500 1k 1.5k

2020 2020 $1,179 From the world $84 Within the Commonwealth

2021 2021 $398 From the world $49 Within the Commonwealth

2022 2022 $753 From the world $124 Within the Commonwealth

2023 2023 $170 From the world $5 Within the Commonwealth

$124 2024 2024 $124 From the world $16 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$1,179	$84
2021	$398	$49
2022	$753	$124
2023	$170	$5
2024	$124	$16

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

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