The program of import liberalization that began in 1995 and scheduled to be review on 2001, has significantly reduced tariff rates which are subject to annual changes.
Consequently tariff were slashed, some to as low as 5% in 2000 on many consumer goods, vehicles, raw material and capital goods, such as knitting machinery; newsprint, and chemicals. With the new Finance Law of January 2001, customs duty reductions have been set on non-combed cotton, synthetic filament and yarn as indicated for what follows: lines 52.01.00 from 30% to 5%; 5208.10 from 65% to 10%; 5303.10.90 from 15% to 5%;  5307.10.20 from 10% to 5%; tariff item starting from 5402.10 to 5402.69 has been reduced from 30% to 10%; 5404.10 from 30% to 15%; 5503.40 from 25% to 10%, 5601.30 from 35% to 15%; tariff lines ranging from 6304.91 to 6304.99 have been decreased from 50% to 5%; and 7019.52 is assessed now at 5% instead of 50%.  Import duty reductions have been set as well on some basic products and some consumer goods.  In addition, the government through the NEPC, Nigeria Export Promotion Council, may grant by order, duty-free status to imports of raw materials and intermediate inputs, with a view to promoting exports production, or the production of given sector or enterprise.  Furthermore, the Customs Tariff provides a list of exemptions from import duty mainly aircraft, parts, equipment imported by foreign airlines providing scheduled services, and since 1998 machinery and equipment using gas.  Duty exemption is set as well on scientific or educational films, life saving appliances, goods obtained free as technical assistance, fuel and lubricants used by foreign aircraft, imports by the Head of State, military hardware, arms, diplomatic, consular and passenger baggage.

Nigeria participates in the June 2000 partnership agreement between African, Caribbean, and Pacific States and the European Union; this partnership is to replace the Lome Convention which had defined the trade and economic relationship between the two parties since 1975.  The June 2000 partnership agreement requires both parties to conclude compatible trading arrangements, with formal negotiations for these arrangements to begin in September 2000 and taking effect not later than 1 of January 2008.  The partnership agreement is valid for 20 years and is subject to revision once every five years.

Note
The above quantity control measures are reported in the Trade Policy Review of Nigeria, 1991; a list of goods prohibited for health, safety or moral reasons is also included in the schedule 4 to the tariff entitled "Goods, the importation of which is absolutely prohibited".  Detailed information on prohibited tariff items is available on request from the licensing authority.

Details of the above technical requirements are set in the Food and Drugs Decree No.35 of 1974, published in the supplement to the Official Gazette No. 55 of 7 November 1974, and a series of complementary decrees including Meat and Poultry products regulations of 1980; registration of food product regulations of 1982; prepacked foods (labelling) of 1986, soft drinks (standards for preparations and contents) regulations of 1986; milk and dairy product regulations of 1986; and Animal diseases control decree of 1988 published in the supplement to Official Gazette Extraordinary No. 13 of 26 February 1988.

The Government of the Federal Republic of Nigeria has restored the pre-shipment inspection requirement in 1999.  Guidelines for imports stipulate that all imports to Nigeria regardless of value are subject to preshipment inspection to verify quality and quantity, value for customs purposes, customs classification, and import eligibility. The preshipment inspection order is valid for six months for general goods and one year for machinery.  The following agencies worldwide are responsible for the preshipment inspection of imported goods to Nigeria: Bureau VERITAS in France, for consignements from Europe except United Kingdom and Ireland; COTECNA, Switzerland, Griffith & CO. United Kingdom, and OMIC Japan for consignements from Australia, Asia, Ireland and the United Kingdom; SWEDE CONTROL, Sweden, and INTERTEK testing services, USA, for consignements from the American continent.  The inspection company will check whether goods and prices in question are in conformity with the proforma invoice and, if so, it will then issue a "clean report of findings" and an "import duty report".  The following goods are exempt from the preshipment inspection: gold, precious stones, art works, explosives and pyrotechnic products, arms and ammunition, weapons and implements of war, scrap metal, live animals, newspapers and periodicals, personal effects, parcel post items, samples, crude oil, and used motor vehicles, 
This measure war introduced by the preshipment inspection of imports Decree 1978, published in the Official Gazette No. 59 of 29 December 1978.  Amendments are reported in BFAI Nachrichten für Aussenhandel of 4 February 1989.

All imports to Nigeria must be accompanied by Import Duty Report (IDR) issued by the preshipment inspection agency.  All containerized cargo and imports valued at US$ 1,000 and not covered by an IDR will be impounded.  Therefore, effective 1 of April 1996, all imports into Nigeria must carry a Clean Report of Finding (CRF) which verifies the quantity, quality and price of shipments imported, and an IDR, for goods to be cleared through customs.