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Nigeria and the United Arab Emirates (UAE) have agreed to eliminate tariffs on more than 13,000 products under a new trade agreement aimed at expanding market access, boosting non-oil exports, and deepening economic ties between both countries.
Under the deal, Nigeria will remove tariffs on 6,243 products imported from the UAE, while the UAE will eliminate tariffs on 7,315 products from Nigeria.
The announcement was made on Tuesday by the Federal Ministry of Industry, Trade and Investment, following the signing of the Nigeria–UAE Comprehensive Economic Partnership Agreement (CEPA) in January 2026.
Boost for Trade, Investment and Non-Oil Exports
According to the ministry, the agreement is designed to expand opportunities for Nigerian goods, businesses, and professionals in the UAE, while also facilitating increased investment flows.
The ministry described the pact as a major milestone in Nigeria’s economic diversification and non-oil export drive, noting that it would improve market access, attract high-quality investments, and create jobs—particularly for young Nigerians.
Tariff Elimination Commitments
Nigeria’s Commitments
- Immediate tariff removal: 3,949 products (63.3%)
- Tariff phase-out over five years: 2,294 products
- Excluded from liberalisation: 123 products
Nigeria will immediately remove tariffs on:
- Mineral fuels
- Machinery and equipment
- Vehicles
- Electrical equipment
- Iron and steel
- Plastics and related articles
Tariffs on fish, fruits, vegetables, and apparel will be phased out over five years.
Excluded products include:
- Meat and dairy products
- Selected vegetables and vegetable oils
- Cocoa preparations
- Cereals and flour products
- Tomato paste
- Alcoholic beverages
- Soaps and detergents
- Certain cotton yarns and fabrics
The government clarified that Nigeria’s Import Prohibition List remains in force as a separate policy measure.
UAE’s Commitments
- Immediate tariff removal: 2,805 products (38.3%)
- Phase-out within three years: 1,468 products
- Phase-out within five years: 3,042 products
- Excluded or prohibited products: 593 items
The UAE will immediately remove tariffs on Nigerian exports such as:
- Fish and seafood
- Cereals and milling products
- Oil seeds
- Live animals and meat products
- Fruits and nuts
- Raw hides and skins
- Cotton and vegetable textile fibres
Tariffs on cocoa and cocoa products, coffee, tea and spices, mineral fuels, wood products, precious stones and metals, and animal and vegetable fats and oils will be eliminated within three to five years.
For industrial and manufactured goods, the UAE will immediately liberalise:
- Pharmaceutical products
- Organic and inorganic chemicals
- Paper and paperboard
- Printed books and newspapers
Tariffs on machinery, vehicles, electrical equipment, apparel, furniture, footwear, ceramics, and glass will be phased out over three to five years.
However, the UAE will maintain import prohibitions on 35 products, including:
- Pork and pork products
- Narcotic substances
- Used tyres
- Asbestos-containing products
Services Trade and Investment Access
Beyond goods, the CEPA significantly expands services trade:
- Nigeria: 99 services across 10 sectors
- UAE: 108 services across 11 sectors
The agreement allows Nigerian business visitors to enter the UAE to explore trade and investment opportunities and to establish corporate entities under the covered sectors.
The Federal Government said the deal provides Nigerian businesses with greater certainty and protection, enabling them to confidently pursue opportunities in the UAE.
Strategic Significance
The agreement was signed on January 13, 2026, by Nigeria’s Minister of Industry, Trade and Investment, Dr Jumoke Oduwole, and the UAE Minister of Foreign Trade, Dr Thani bin Ahmed Al Zeyoudi, in the presence of President Bola Ahmed Tinubu and UAE President Sheikh Mohamed bin Zayed Al Nahyan.
The ministry said the pact reinforces Nigeria’s position as a preferred investment destination and a gateway to ECOWAS and the African Continental Free Trade Area (AfCFTA).
It added that the agreement is fully aligned with Nigeria’s obligations under the World Trade Organisation, AfCFTA, and ECOWAS frameworks.
Implementation and Next Steps
The Federal Government has pledged to work with relevant agencies—including the Nigeria Customs Service, Nigerian Export Promotion Council, and Nigerian Investment Promotion Commission—to ensure effective implementation.
Exporters and investors have been advised to seek further guidance on product coverage, rules of origin, services commitments, and export procedures from the Federal Ministry of Industry, Trade and Investment and other relevant agencies.
