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The short answer
Nigeria is in the Enhanced Preferences tier of the UK Developing Countries Trading Scheme (DCTS), not the Standard tier. GOV.UK says Enhanced Preferences give 0% import tariffs on 92% of product lines, provided the goods meet the DCTS rules of origin and the preference is claimed on the import declaration. Lines outside the scheme pay the UK Global Tariff.
Importers often hear that Nigerian goods "come in duty free". That is true for most product lines, under conditions, and not true for all of them. The scheme that sets this is the Developing Countries Trading Scheme, and Nigeria's place in it is often misstated.
What the DCTS is
GOV.UK's DCTS collection says the scheme entered into force on 19 June 2023, replaced the UK's Generalised Scheme of Preferences, and cuts tariffs for 65 developing countries: least developed countries as defined by the UN, and low and lower-middle income countries as defined by the World Bank. It has three tiers.
| Tier | What GOV.UK says it gives | Countries |
|---|---|---|
| Comprehensive Preferences | 0% on 99.8% of products, everything except arms and ammunition | 47 |
| Enhanced Preferences (Nigeria) | 0% on 92% of product lines | 16 |
| Standard Preferences | 0% on 65% of lines, reduced tariffs on a further 26%; subject to goods graduation | 2 listed |
Nigeria appears in the Enhanced Preferences list on GOV.UK's tiers page (updated 19 October 2026). Some guides put Nigeria in the Standard tier; the official page does not.
What Enhanced does and does not cover
GOV.UK's tariff guidance gives examples that show the difference between tiers. White chocolate is 0% for Comprehensive and Enhanced countries but 4.5% for Standard countries. Oats (10049000) are not covered by Enhanced Preferences, so they pay the UK Global Tariff of £74 per tonne. Some lines are seasonal: fresh plums are 0% for Enhanced countries from 1 October to 10 June, then 6% and 12% in the later periods.
So the 8% of lines outside Enhanced coverage are the ones to watch. They can include agricultural products a Nigerian importer might assume are free. The only reliable answer is the product's own commodity code on the UK Trade Tariff with Nigeria selected as the origin.
Conditions for 0%
- Origin. The goods must originate in Nigeria under the DCTS rules: wholly obtained there, or sufficiently processed. Goods only repacked in Nigeria may not qualify. See rules of origin for Nigerian goods.
- Proof. An origin declaration on the invoice or other commercial document, or a Form A, valid for 2 years.
- Claim. The preference is claimed on the import declaration. GOV.UK says that if you missed it, HMRC may still grant it if you claim within 2 years of import with a valid origin declaration.
Duty-free does not mean free of other rules. Food from Nigeria may still face border checks, and import VAT is charged separately from customs duty; see import VAT and postponed accounting.
Worked example (illustrative)
Example only. A shop imports £4,000 of Nigerian goods on a line with, say, a 6% UK Global Tariff and 0% under Enhanced Preferences. Without a valid origin claim, duty would be £240 (6% × £4,000). With the origin declaration on the invoice and the preference claimed, duty is £0. The saving depends entirely on the paperwork reaching your customs agent before the declaration.
Regional sourcing since January 2026
From 1 January 2026, GOV.UK says a new Africa Regional Cumulation Group of 50 countries, including Nigeria, lets inputs from other countries in the group count as originating where the final processing happens, for goods that are duty-free and quota-free. As an Enhanced country in Africa, Nigeria gets two-way cumulation with all African-group DCTS countries and one-way cumulation with Economic Partnership Agreement and Association Agreement countries. GOV.UK's own example: Nigeria and Ethiopia can source from each other and both claim DCTS preferences. For a Nigerian processor using inputs from elsewhere in the group, that can decide whether a product qualifies.
Graduation
Countries can move between tiers or leave the scheme. GOV.UK's collection carries graduation notices, for example for India, Indonesia and Bhutan. Check the tiers page before relying on a rate for a long-term contract.
Steps to check your product
- Find the commodity code: see how to check UK import duty.
- Look the code up on the UK Trade Tariff and select Nigeria as country of origin.
- Read the preferential rate shown for the DCTS Enhanced tier, if any.
- Check the product-specific origin rule for that code.
- Ask your Nigerian supplier to put the origin declaration on the invoice.
Where Pryme fits
The supplier invoice carries both the price and the origin declaration, so it matters that it matches what you pay. With a Pryme Business Account you can pay in the invoice currency using Send and keep the payment records alongside the invoice.
Questions people ask
Is Nigeria in Standard or Enhanced Preferences under the UK DCTS?
Enhanced Preferences, according to GOV.UK's tiers page updated 19 October 2026.
Are all Nigerian goods duty free in the UK?
No. Enhanced Preferences give 0% on 92% of product lines, and only for goods that meet the rules of origin and are claimed correctly. Other lines pay the UK Global Tariff.
Does DCTS remove VAT on imports from Nigeria?
No. The scheme deals with customs duty. Import VAT is separate.
When did the DCTS start?
GOV.UK says it entered into force on 19 June 2023, replacing the UK's Generalised Scheme of Preferences.
Sources
- GOV.UK: Preference tiers under the Developing Countries Trading Scheme (updated 19 Oct 2026) · accessed Oct 2026
- GOV.UK: Developing Countries Trading Scheme (DCTS) collection (updated 7 Sep 2026) · accessed Oct 2026
- GOV.UK: Identify tariffs by product under the DCTS · accessed Oct 2026
- GOV.UK: How to claim preferences under the DCTS · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.