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Learn moreNigeria: Guidelines for implementation of 0% duty rate on some basic food items
Guidelines for implementation of 0% duty rate and VAT exemption on selected basic food items
The Nigeria Customs Service (NCS) released guidelines for the implementation of the zero percent (0%) duty rate and value added tax (VAT) exemption on selected basic food items.
The 0% duty rate applies to a defined list of food items that are considered essential under the standard consumer diet, including husked brown rice, grain sorghum, millet, maize, wheat, and beans (but not the respective seeds).
The special tax concession will be effective from July 15, 2024, to December 31, 2024.
Read an August 2024 report prepared by the KPMG member firm in Nigeria
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