Alcohol regulations in Nigeria
How to import or export liquor and spirits to Nigeria, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Dry areas exist
- Legal drinking age
- 18
- Legal purchase age
- 18
State and provincial rules
Rules differ below national level. See each one:
Licence to make spirits (distillery and bottling)
- Licences needed
- NAFDAC Certificate of Registration and Good Manufacturing Practice (GMP) Approval, FIRS/Customs Excise License, State/Local Government Liquor Operating Permit, and SON MANCAP Certification
- Authority
- National Agency for Food and Drug Administration and Control (NAFDAC), Nigeria Customs Service (NCS), and Standards Organisation of Nigeria (SON)
- Documents
- Application on company letterhead, Certificate of Incorporation with Corporate Affairs Commission (CAC), registered trademark certificate/acceptance, detailed factory floor layout, production flowchart, equipment list, batch formulation, Certificates of Analysis (CoA) for raw materials and finished products, Standard Operating Procedures (SOPs for QC, sanitation, maintenance), food handlers medical certificates, and valid fumigation certificate
- Fees
- NAFDAC local food/beverage registration fee (approx. ₦50,000–₦100,000 per product) plus facility inspection and laboratory assessment tariffs
- Time to obtain
- 90 to 120 working days upon complete documentation and passing site inspection
Import licence and registration
- Who can import
- Locally incorporated Nigerian companies (or designated local registered agents/distributors) registered with the Corporate Affairs Commission (CAC) and NAFDAC
- Licences or registrations
- NAFDAC Global Listing / Import Permit, SONCAP Certificate (Standards Organisation of Nigeria Conformity Assessment Program), Central Bank of Nigeria Electronic Form M, and Tax Clearance / Customs profile
- Authority
- NAFDAC, Nigeria Customs Service, Standards Organisation of Nigeria (SON), and Central Bank of Nigeria (CBN)
- Documents
- Power of Attorney from overseas manufacturer, Certificate of Manufacture and Free Sale from country of origin health authority, Comprehensive Certificate of Analysis (CoA), GMP invitation/clearance, CAC certificate, trademark registration, product artwork/labels, and electronic Form M via Single Window
- Fees
- NAFDAC imported product vetting and registration fees, mandatory overseas GMP inspection fee (approx. $10,500 unless GMP waiver is granted), laboratory testing fees, and SONCAP import certification charges ($350–$2,000)
- Time to obtain
- 90 to 180 working days
Product and label registration
- Required
- yes
- Process
- Online filing on NAFDAC NAPAMS/e-registration platform, technical document review, label and artwork screening, submission of physical product samples for laboratory analysis, manufacturer GMP inspection or verification, and final committee approval resulting in a 5-digit NAFDAC Registration Number
- Authority
- National Agency for Food and Drug Administration and Control (NAFDAC - Food Safety and Applied Nutrition Directorate)
- Documents and samples
- Power of Attorney (for imports), Certificate of Free Sale, Certificate of Analysis, product packaging proofs/artworks, trademark acceptance, and physical samples in commercial packaging (typically 3 to 6 units)
- Fees
- Official application/processing fees starting around ₦50,000–₦70,000 plus laboratory analysis tariffs; foreign facility evaluation fees apply for imported brands
- Renewal
- Every 5 years (renewal must be submitted at least 6 months prior to expiry)
- Time to obtain
- Approximately 90 working days
Import rules
Imports must be cleared through an authorized Nigerian importer of record via the Single Window Trade Portal (e-Form M). Commercial shipments require Pre-Shipment Verification of Conformity (SONCAP), NAFDAC Import Clearance Permit, Certificate of Origin, and Certificate of Free Sale. All spirit packaging below 200ml (including sachets, plastic/PET, and small glass bottles) is strictly prohibited from importation and entry.
Import duty on spirits (HS 2208)
20% base customs duty under ECOWAS Common External Tariff (CET HS Chapter 2208), supplemented by an Import Adjustment Tax (IAT) / levy of 30% (aggregate duty up to 50%), plus a 7% port surcharge on the duty, 1% Comprehensive Import Supervision Scheme (CISS) on FOB, and 0.5% ECOWAS Trade Liberalization Scheme (ETLS) on CIF.
Excise and taxes
Spirits are subject to a mixed excise regime combining an ad valorem rate (30%) and a specific excise rate (₦75 to ₦85 per litre under recent fiscal measures), plus standard 7.5% Value Added Tax (VAT) applied to the aggregated landed value (CIF + duty + levies + excise).
Retail and distribution
In southern states and the Federal Capital Territory (FCT), sales occur freely through private licensed supermarkets, liquor stores, restaurants, clubs, and bars licensed by state/local authorities. In contrast, 12 northern Sharia states prohibit or severely restrict alcohol distribution in municipal areas, limiting sales strictly to federal enclaves (e.g., military/police barracks) or non-Muslim quarters (Sabon Gari).
Online sale and delivery
Allowed in non-restricted southern states and Abuja via e-commerce and on-demand delivery apps, provided sellers verify legal purchase age (18+); prohibited in northern Sharia jurisdictions where alcohol possession and trade are banned.
Labelling
Labels must be in English and prominently include: brand name, category of spirit, net volume, alcohol by volume (% ABV), full ingredient list, batch/lot number, manufacturing date and expiry/best-before date, full name and address of manufacturer and Nigerian registrant, storage instructions, NAFDAC Registration Number, and mandatory health warnings ('Drink Responsibly', 'Not for sale to persons under 18 years of age', and pregnancy warnings). Sachets and containers under 200ml are prohibited.
Advertising
Strictly regulated and pre-vetted by the Advertising Regulatory Council of Nigeria (ARCON) Advertising Standards Panel and NAFDAC. Advertisements cannot be directed at minors, depict consumption by persons under 18, or air during children's programming. Outdoor advertising for alcohol is prohibited within a 200-metre radius of schools, hospitals, places of worship, and motor parks. ARCON also prohibits the use of foreign models and voice-over artists in advertisements aimed at the Nigerian market.
Legal definitions of spirits
Regulated under NAFDAC Spirit Drinks Regulations: Whisky minimum 40.0% ABV; Distilled/Dry Gin minimum 37.0%–37.5% ABV; Rum minimum 37.5%–40.0% ABV; Vodka minimum 37.5% ABV; Brandy minimum 36.0% ABV; Neutral Spirits must be distilled to at least 95.0%–96.0% ABV.
Dry or restricted areas
12 northern states under Sharia legal regimes enforce full or partial alcohol bans: Kano, Zamfara, Sokoto, Katsina, Jigawa, Kebbi, Yobe, Borno, Bauchi, Gombe, Niger, and Kaduna. Enforcement and product seizures/destructions are carried out by the Hisbah (religious police) and local authorities.
Recent changes
- Full nationwide implementation and street-level enforcement of the total ban on alcohol packaged in sachets and PET/glass containers below 200ml following the expiration of the industry moratorium at year-end 2025.
- Launch and execution of the Nigeria Alcohol Policy and Multisectoral Implementation Plan (2026–2030) tightening marketing restrictions, public health measures, and underage access controls.
- Formal rollout of the Customs, Excise Tariff, Etc. (Variation) Order updating Import Adjustment Taxes (IAT) and increasing excise duty rates on spirits to 30% ad valorem plus ₦75–₦85 per litre.
Opportunities for exporters
Strong and resilient premiumization demand exists across southern urban centers like Lagos and Abuja for foreign Scotch whiskies, Cognac, premium gin, and craft spirits, provided all products comply with the 200ml minimum volume mandate and complete NAFDAC registration.
Regulators
Sources
- NAFDAC Regulated Products Summary of Registration Process and Guidelines
- NAFDAC Reaffirms Total Ban on Sachet Alcohol and Packaging Under 200ml
- NAFDAC Spirit Drinks Regulations 2019 / Standards of Identity
- PwC Nigeria - Taxes and Customs Duties Overview
- Nigeria Customs Tariff HS 2208 & Central Bank Trade Fiscal Policy
- Nigerian Code of Advertising - ARCON Guidelines on Alcoholic Beverages
Selling into Nigeria or buying from it?