Nigeria Implements 2026 Fiscal Policy Measures and Tariff Amendments
President Bola Ahmed Tinubu approved the Federal Government’s 2026 Fiscal Policy Measures and Tariff Amendments, and the Nigeria Customs Service (NCS) announced their implementation. The reforms revise the Import Adjustment Tax (IAT) List and the National List to align with the ECOWAS Common External Tariff for 2022‑2027, update the Import and Export Prohibition Lists, and amend the schedule of goods subject to excise duty.
A new Green Tax surcharge is introduced on motor vehicles with engine capacities of 2,000 cc and above – a 2 % charge for engines between 2,000 cc and 3,999 cc and a 4 % charge for engines of 4,000 cc or more. The measures are intended to support domestic industrial development, increase revenue collection, and improve Nigeria’s trade competitiveness while meeting regional and international obligations. Stakeholders such as importers, exporters, manufacturers and licensed customs agents are urged to study the revised tariff schedules and ensure full compliance. The complete set of measures is available for download on the NCS website.
Entities: ASYCUDA · Deputy Comptroller Abdullahi Maiwada · ECOWAS · Green Tax · LankaSign · Nandika Sanath Kumanayake · Nigeria Customs Service · President Bola Ahmed Tinubu · Sri Lanka · Wimal Liyanagama
Claims
What the coverage asserts, and how well corroborated each claim is across sources.
- [● 5 SOURCES] A Green Tax surcharge of 2 % applies to vehicles with engine capacity 2,000 cc‑3,999 cc and 4 % to vehicles 4,000 cc and above. (Nigeria Customs Service announcements)
- [● 5 SOURCES] The full set of 2026 Fiscal Policy Measures and Tariff Amendments is publicly available on the Nigeria Customs Service website. (Nigeria Customs Service announcements)
- [● 5 SOURCES] The reforms revise the National List under the ECOWAS Common External Tariff (2022‑2027). (Nigeria Customs Service announcements)
- [● 5 SOURCES] President Bola Ahmed Tinubu approved the 2026 Fiscal Policy Measures and Tariff Amendments. (Nigeria Customs Service announcements)
- [● 5 SOURCES] The Nigeria Customs Service announced the implementation of the 2026 fiscal and tariff reforms. (Nigeria Customs Service statements)
- [● 5 SOURCES] The reforms revise the Import Adjustment Tax (IAT) List for the ECOWAS Common External Tariff (2022‑2027). (Nigeria Customs Service announcements)
- [● 5 SOURCES] The measures update the Import Prohibition List, Export Prohibition List and the schedule of goods liable to excise duty. (Nigeria Customs Service announcements)
- [● 5 SOURCES] The reforms aim to boost industrial development, increase revenue collection and improve trade competitiveness. (Nigeria Customs Service statements)