Federal Government Implements Import Restrictions and Green Tax Surcharge
The Federal Government has enforced a ban on importing poultry products, cement, pharmaceuticals, and agricultural goods from countries outside the Economic Community of West African States (ECOWAS).
A circular issued by the Federal Ministry of Finance and dated April 1, 2026, signed by Finance Minister Wale Edun, details the affected items, which are part of a revised list of 17 prohibited import categories. This list is incorporated into the 2026 Fiscal Policy Measures (FPM) and includes tariff amendments.
The circular states that a transitional period of ninety (90) days from April 1, 2026, will allow importers with existing Form ‘M’ approvals and irrevocable trade agreements made prior to the circular’s effective date to process and clear their goods at current duty rates. Going forward, any new import transactions initiated from April 1, 2026, will be subject to the updated import duty regime.
These Fiscal Policy Measures, superseding the 2023 policies, will be officially published in the Federal Government Gazette.
The revised import prohibition list includes:
– Live or dead poultry, including frozen varieties
– Pork and beef, including certain cuts such as tongues, livers, and shoulders
– Bird eggs, excluding those for breeding or research
– Refined vegetable oils, with specified exclusions
– Cane or beet sugar and pure sucrose with added flavoring or coloring
– Cocoa products and related fats and oils
– Tomatoes in various forms
– Non-alcoholic beverages, including mineral and flavored waters
– Bagged cement
– Pharmaceuticals, including waste medications
– Mineral or chemical fertilizers with NPK composition
– Soaps and detergents
– Corrugated paper, cartons, boxes, and cases
– Hollow glass bottles over 150 ml, such as carboys and flasks
– Flat-rolled steel products at least 600 mm in width
– Ballpoint pens and refills
Additionally, the government has introduced a 2 percent green tax surcharge (excise duty) on motor vehicles with engine capacities of 2,009 cc to 3,999 cc, and 4,000 cc and above.
