The Nigeria Customs Service (NCS) has announced the implementation of the 2026 Fiscal Policy Measures and Tariff Amendments approved by President Bola Ahmed Tinubu.
The announcement was contained in a statement issued on Wednesday by the Service’s National Public Relations Officer, Abdullahi Maiwada.
According to the NCS, the approved measures introduce comprehensive amendments to Nigeria’s Customs and Excise Tariff framework aimed at supporting domestic industrial development, facilitating legitimate trade, and improving the administration of fiscal and tariff policies.
The amendments include the revised Import Adjustment Tax (IAT) List for the implementation of the ECOWAS Common External Tariff (2022–2027), the revised National List under the same tariff regime, the revised Import Prohibition List (Trade), the revised List of Goods Liable to Excise Duty, a Green Tax surcharge on motor vehicles with engine capacities of 2,000cc and above, and the revised Export Prohibition List.
“Nigeria’s 2026 fiscal policy introduces a new green tax surcharge targeting motor vehicles with large engines, effective from July 1, 2026. This policy is part of a broader environmental initiative aimed at reducing carbon emissions and promoting sustainability within the country’s transport sector.
The government circular outlining the measure was obtained by Reuters and highlights the shift towards using fiscal tools to address environmental concerns. The plan aligns with global trends encouraging greener transportation and reflects Nigeria’s commitment to tackling climate change through economic and regulatory reforms.”
The Service urged importers, exporters, manufacturers, licensed customs agents and other stakeholders to familiarise themselves with the amended tariff schedules and ensure full compliance with the applicable fiscal and regulatory requirements.
It added that the complete 2026 Fiscal Policy Measures and Tariff Amendments have been made available on the Service’s official website to promote transparency and facilitate seamless implementation.
The Customs Service reaffirmed its commitment to supporting government policies while carrying out its statutory responsibilities of trade facilitation, revenue collection and border security.
It also called for the cooperation of all stakeholders, saying the successful implementation of the new fiscal measures would contribute to building a more competitive, transparent and sustainable economy.
