Nigeria Tariff Rates 2026: 12.5% on US Imports

Nigeria saw its tariff rate drop from 14% (IEEPA) to 10% (Section 122) following the Supreme Court's 6-3 ruling on Feb 20, 2026 — a 4-point reduction. When Section 122 expired July 24, 2026, Nigeria moved to the 12.5% tier of the Section 301 forced-labor tariff that replaced it. US imports from Nigeria total approximately $6B annually, still heavily concentrated in crude oil (which enters at 0% MFN duty), though non-oil diversification efforts in cocoa, sesame, and cashews are slowly expanding the trade profile. AGOA preferences remain available for qualifying products.

Nigeria is Africa's largest economy and a significant oil exporter, though US imports of Nigerian crude have declined substantially as US domestic production has surged and Nigerian production has faced its own output challenges. Nigeria benefits from AGOA preferences on eligible products, though AGOA's authorization is under congressional review. There is no bilateral FTA. Nigeria's non-oil exports to the US are relatively small but include cocoa (Nigeria is the world's fourth-largest producer), rubber, sesame seeds, and cashew nuts. The government's non-oil export diversification strategy is a key policy priority but progress has been gradual.

Key Products Imported from Nigeria

Top imports include crude oil (entering at 0% MFN duty), cocoa and cocoa products (Nigeria is the world's fourth-largest cocoa producer), rubber, sesame seeds, and cashew nuts. Nigeria is Africa's largest crude oil producer, though its share of US oil imports has declined significantly as US shale production has grown and Nigerian output has faced operational challenges. Non-oil exports are growing under government diversification programs but remain a small fraction of total trade.

Recent Changes

Feb 20, 2026: Supreme Court struck down IEEPA tariffs 6-3; Nigeria's rate dropped from 14% to the 10% Section 122 baseline (effective Feb 24), which expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff — Nigeria is in the 12.5% tier. A modest net change from the IEEPA level, but still relevant for non-oil exports. Section 232 metals tariffs apply at 50% on articles wholly of steel/aluminum and 25% on derivative products (both on full customs value, after the April 6, 2026 restructuring). AGOA eligibility provides preferential access for qualifying non-oil products (cocoa, sesame, cashews), but AGOA's authorization is under congressional review and renewal is not guaranteed. Nigerian crude oil imports to the US have continued declining. Non-oil diversification efforts are ongoing but gradual.

Tips for Importers

Crude oil enters at 0% MFN duty, so the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) is the only layer on Nigeria's primary export — a modest change from the old 14% IEEPA rate. Check AGOA eligibility for non-oil products such as cocoa, rubber, sesame seeds, and cashew nuts — AGOA can eliminate MFN duties on qualifying products, stacking favorably with the forced-labor rate. For cocoa imports, compare Nigerian pricing with Ghanaian and Ivorian alternatives (Nigeria at the 12.5% forced-labor tariff, Ghana and Ivory Coast at 10%). Monitor AGOA renewal closely — its expiration would remove preferential MFN treatment and undermine Nigeria's non-oil export diversification strategy. Section 122 expired July 24, 2026 and was replaced by the 12.5% forced-labor tariff, reshaping the tariff landscape for Nigerian goods.