The Nigeria Customs Service (NCS) has introduced relief measures on its newly reintroduced 4% Free on Board (FOB) import levy, granting exemptions to manufacturers and other critical sectors.
Speaking at a stakeholder meeting in Lagos with the Manufacturers Association of Nigeria (MAN), Comptroller-General Adeniyi Adewale explained that raw materials, machinery, and spare parts imported by manufacturers under tariff chapters 98 and 99 will not attract the levy. These chapters cover special concessions for strategic industries.
He added that affected companies could apply for pre-release of consignments to minimise demurrage, while manufacturers not yet listed under the tariff provisions will be onboarded through a fast-track process coordinated by the finance ministry, NCS, and MAN. Any payments already made will be credited against future transactions.
Other categories exempted include government-backed projects, humanitarian goods, airline spare parts, and initiatives under the Presidential Healthcare Value Chain programme.
MAN President Francis Meshioye welcomed the move, saying it aligns with the government’s broader objectives. “I believe this will really strengthen our relationship; it is going to really make our relationship better off,” he said.
The 4% FOB charge, reinstated in August to replace the 1% CISS and 7% port surcharge, has drawn criticism from manufacturers, who flagged it as an additional burden on production. Following pushback, Finance Minister Wale Edun suspended the charge temporarily before approving the revised exemptions.
During the engagement, manufacturers also raised concerns about multiple customs checkpoints, excessive alerts on the clearance system, and glitches with the B’Odogwu platform. Customs responded by outlining initiatives to ease trade, including the Authorised Economic Operator (AEO) programme, advance ruling systems, and time release studies.
