Passport applicants who applied on or before April 2023 are advised to approach the Immigration Desk for pick up. Click to learn more.

Tariff Based Incentives

Tariff Based Incentives

Administering Agencies:

  • Federal Ministry of Finance
  • Federal Inland Revenue Service
  • Nigeria Customs Service
Agriculture

Agriculture, Agro-allied and Agro-processing

  • 0% Import duty on agriculture equipment and machinery HS Headings 84, 85 and 90
  • 0% Import duty rate greenhouse equipment has been classified as agricultural equipment HS Heading 94.06

Agricultural Commodities

  • 10% Import duty rate and 20% Levy on husked brown rice HS 1006.20.00.00

     

Transportation

Aviation

  • 0% Import duty on commercial aircraft HS Heading 88 only for registered commercial aircraft operators

Power

Electricity Generation, Distribution and Transmission

  • 0% Import duty on equipment & machinery in the power sector HS Headings 84, 85 and 90

Solid Minerals

Mineral Mining

  • 0% Import duty on equipment & machinery in the mineral mining sector HS Headings 84, 85 and 90

Manufacturing

Sugar Processing

  • 5% Import duty rate and 5% levy on raw sugar import for local processing HS 1701.11.00.00 – 1701.12.00.00 Available to sugar refineries that are signed onto the backward integration policy of Government on sugar development

Iron & Steel 

  • 0% Import duty rate on importation of billets HS 7207.11.00.00 and 7207.19.00.00

  • 0% Import duty rate on importation of hot rolled steel sheets/coils HS Heading 72.08

Automotive Design and Development 

  • 35% Import duty rate and 0% levy on concessionary FBU import by assembly plants (APs): Importation of FBU cars HS Heading 87.03 equal to their CKD/SKD imports for the period of 2016 – 2018. Half of their imported CKD/FBU kits for the period of

2019 – 2024

  • 20% Import duty rate and 0% levy on concessionary FBU import by assembly plants (APs): Importation of FBU commercial vehicles HS Heading 87.02, 87.04, 87.05, 87.06, 87.07 and 87.16 equal to their CKD/SKD imports for the period of 2016 – 2018.Half of their imported CKD/FBU kits for the period of 2019 – 2024
  • 5% Import duty rate on local tyre manufacturing plants: Importation of tyres equal to twice the production for two years from the date of commencement of production
General requirements to access tariff based incentives
  • Evidence of registration with the Corporate Affairs Commission;
  • Tax compliance by means of Tax Identification Number; and
  • Certification by relevant Ministry (where applicable) – agriculture, automotive, greenhouses and power.
cropped-nigerian-coat-of-arms-transparent.png

Wagenaarweg 5, 2597 LL

Den Haag, Netherlands

Mon – Fri: 9:00 am – 5:00 pm

Useful Links

Help Us Know Our Nigerian Community

Provide your details to help the embassy understand the demographic of Nigerians residing in the Netherlands.

© 2024 Embassy of Nigeria, The Netherlands. All rights reserved.