On August 15, 2024, the Nigeria Customs Service issued a policy guidance document on the implementation of zero duty rates on certain basic foodstuffs, effective from July 15, 2024 and valid until December 31, 2024.

The guidelines stipulate the basic conditions for the registration and processing capacity of enterprises participating in the above zero-tax food import, and clarify the obligations to be fulfilled by importers under the authorization and the penalties for violations, etc. The list of importers and the approved quotas are provided to the National Bureau of Statistics by the Federal Ministry of Finance on a regular basis. The basic food categories eligible for zero duty are shown below: