Federal Government Bans Cement Imports, Releases Full List of 17 Restricted Goods

The Federal Government has officially banned the importation of cement and 16 other categories of goods from non-ECOWAS countries as part of its revised 2026 fiscal policy measures aimed at protecting domestic industries and managing foreign exchange. In a circular issued by the Federal Ministry of Finance and signed by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun, following presidential approval, the government announced that the import prohibition list applies strictly to goods originating from countries outside the Economic Community of West African States (ECOWAS).

The revised measures, which took effect from April 1, 2026, under the ECOWAS Common External Tariff framework, contain 17 items now barred from entering the country through any port of entry. The circular stated, “Import Prohibition List (Trade), applicable only to certain goods originating from non-ECOWAS Member States. It consists of 17 items”. The government explained that the approved Supplementary Protection Measures form part of broader trade protection strategies.

The full list of prohibited items includes: live or dead birds, including frozen poultry; pork, beef and other meat products including carcasses, cuts, offal, tongues and livers; bird eggs, excluding hatching eggs of grandparent stock for breeding and research purposes; refined vegetable oils, excluding specific categories like linseed, castor and olive oil; cane or beet sugar in retail packs; cocoa butter, cocoa powder and related cocoa preparations; tomatoes, whether fresh, in pieces or processed into paste and concentrates; waters, including mineral and aerated drinks and other non-alcoholic beverages containing sweetening matter; bagged cement; medicaments across multiple classifications; waste pharmaceuticals; mineral and chemical fertilisers containing nitrogen, phosphorus and potassium; soaps and detergents; corrugated paper and paperboard and cartons; hollow glass bottles exceeding 150 millilitres; flat-rolled iron or non-alloy steel products; as well as ballpoint pens and their parts, including refills.

Among the most notable inclusions is bagged cement under HS Code 2523.29.00.00, alongside NPK 15:15:15 fertilisers and similar variants. The pharmaceutical sector faces significant restrictions, with the government totally banning the importation of common medicines including paracetamol tablets and syrups, metronidazole, cotrimoxazole, chloroquine, multivitamin capsules, aspirin, folic acid, and various ointments like penicillin and gentamycin. The circular indicated that pharmaceutical waste under HS Code 3006.92.00.00 remains strictly forbidden.

The government has, however, granted a 90-day grace period for importers who had already initiated transactions before the policy took effect. The circular read, “In addition, a grace period of ninety (90) days, commencing from the effective date of implementation of this circular, i.e., April 1, 2026, shall be granted to all importers who had opened Form ‘M’ and entered into irrevocable trade agreements before the coming into effect of this circular, to process and clear their goods at the prevailing duty rates”. It added, “However, any new import transaction entered into from April 1, 2026, shall be subject to the new import duty regime”.

The government also introduced an Import Adjustment Tax on 192 tariff lines, with these levies to be gradually phased out from January 2027 to align with Nigeria’s commitments under the African Continental Free Trade Area. Full elimination is expected by 2036 except for select protected items. New excise duties, including a green tax, are set to take effect from July 1, 2026.

The Federal Ministry of Finance confirmed that these Fiscal Policy Measures supersede the 2023 Fiscal Policy Measures and shall be published in the Official Federal Government Gazette. The Nigeria Customs Service has begun enforcement of these regulations, and businesses must align their procurement strategies accordingly to avoid seizure of goods and legal penalties.