Nigeria and the United Arab Emirates have agreed to scrap tariffs on more than 13,000 products under a newly signed Comprehensive Economic Partnership Agreement (CEPA), in a move expected to significantly expand market access, boost non-oil exports and deepen bilateral trade and investment flows.
Under the agreement, Nigeria has removed tariffs on 6,243 products imported from the UAE, while the UAE has eliminated tariffs on 7,315 products originating from Nigeria. The Federal Ministry of Industry, Trade and Investment disclosed this on Tuesday in a document outlining the key provisions of the pact, which was signed in January 2026.
According to the ministry, the agreement is designed to “expand market access opportunities for Nigerian products, businesses and professionals into the UAE while facilitating investment flows,” and represents a major milestone in Nigeria’s economic diversification and non-oil export drive.
For trade in goods, Nigeria committed to the elimination of tariffs on 6,243 UAE products. Of this number, tariffs on 3,949 products—representing 63.3 per cent—will be removed immediately, while duties on 2,294 products will be phased out over a five-year period. Nigeria excluded 123 products from tariff liberalisation.
On its part, the UAE agreed to eliminate tariffs on 7,315 Nigerian products. Tariffs on 2,805 products, or 38.3 per cent, will be removed immediately, while duties on 1,468 products will be eliminated within three years and on 3,042 products within five years. The UAE excluded or prohibited 593 products from the agreement.
The CEPA was signed on January 13, 2026, following negotiations led by the Minister of Industry, Trade and Investment, Dr Jumoke Oduwole, with support from the Federal Ministry of Justice and the Nigeria Customs Service.
Dr Oduwole and the UAE Minister of Foreign Trade, Dr Thani bin Ahmed Al Zeyoudi, signed the agreement in the presence of President Bola Tinubu and UAE President Sheikh Mohamed bin Zayed Al Nahyan.
The ministry described the pact as “a pragmatic and comprehensive agreement expected to deliver significant economic and strategic benefits,” including expanded trade opportunities, improved export market access, increased inflows of high-quality investment and job creation, particularly for young Nigerians.
Under the agreement, the UAE market will be opened to a wide range of Nigerian agricultural, primary, industrial and manufactured goods. Tariffs will be removed immediately on products 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, and other animal products.
Tariffs on cocoa and cocoa preparations, coffee, tea and spices, mineral fuels, wood and wood products, precious stones and metals, as well as animal and vegetable fats and oils, will be phased out over three to five years.
For industrial and manufactured goods, the UAE will immediately remove tariffs on 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 eliminated over a three- to five-year period.
However, the UAE will maintain import prohibitions on 35 products, including pork and pork products, narcotic substances, used tyres and asbestos-containing materials.
On the Nigerian side, the agreement grants enhanced market access to UAE industrial and consumer goods. Nigeria will immediately remove tariffs on mineral fuels, machinery, vehicles, electrical equipment, iron and steel, plastics and related articles, while tariffs on fish, fruits, vegetables and apparel will be phased out over five years.
Nigeria excluded 123 products from tariff elimination, including meat and dairy products, selected vegetables, vegetable oils, cocoa preparations, cereals and flour products, tomato paste, alcoholic beverages, soaps and detergents, as well as certain cotton yarns and fabrics. The government noted that Nigeria’s import prohibition list remains in force as a separate policy measure.
Beyond trade in goods, the CEPA is expected to deepen services trade and investment flows. Nigeria’s commitments cover 99 services across 10 sectors, while the UAE’s commitments span 108 services across 11 sectors.
Under the agreement, Nigerian business visitors will be able to enter the UAE to explore trade and investment opportunities in covered sectors and establish corporate entities to operate in the country.
The Federal Government said the pact would enable Nigerian businesses to “move with confidence, seize opportunities in the UAE, and benefit from robust protections,” while accelerating non-oil exports and supporting the administration’s Renewed Hope Agenda.
It added that the agreement would also address barriers to foreign direct investment from the UAE into Nigeria and reinforce Nigeria’s position as a preferred investment destination and a gateway to the ECOWAS sub-region and the African Continental Free Trade Area.
The government noted that the CEPA is consistent with Nigeria’s obligations under the World Trade Organisation, AfCFTA and ECOWAS frameworks, and does not undermine existing regional and continental trade commitments.
Following the signing, the Federal Government said it would work with relevant ministries, departments and agencies—including the Nigeria Customs Service, the Nigerian Export Promotion Council and the Nigerian Investment Promotion Commission—to ensure effective implementation and facilitate increased trade and investment between both countries.
Exporters and investors were advised to seek further guidance on product coverage, services, rules of origin and export procedures from the Federal Ministry of Industry, Trade and Investment and other relevant agencies.
