The Green Tax Policy scheduled to take effect on July 1, 2026, has come under criticism from the Association of Nigerian Licensed Customs Agents (ANLCA), which is urging the Federal Government to postpone its implementation over concerns about inadequate stakeholder engagement. The association said the Nigeria Customs Service (NCS), the agency responsible for implementing the policy, failed to adequately consult key industry participants whose operations would be directly affected by the new levy.
In a statement signed by its National President, Emenike Nwokeoji, ANLCA said licensed customs agents, importers and other critical players in Nigeria’s import value chain were not given sufficient notice or opportunity to contribute before the policy’s planned rollout.
According to the association, stakeholders in Lagos received invitations to a consultation meeting less than 72 hours before the proposed implementation date despite the policy’s wide-ranging implications for import duties, cargo valuation, shipping arrangements, contractual obligations and business planning.
The statement read: “even more astonishing was the extremely late invitation extended to stakeholders for the consultation meeting. Such an approach is insensitive, procedurally defective and inconsistent with the principles of fairness, inclusiveness, stakeholder engagement and due consultation that should ordinarily guide the implementation of major public policies.”
ANLCA argued that fiscal reforms of such magnitude should be introduced only after extensive nationwide consultations, adequate public sensitisation and reasonable transition periods to allow businesses to adjust.
The association warned that implementing the Green Tax Policy without these measures could expose legitimate businesses to avoidable financial losses while weakening confidence in Nigeria’s trade environment. It added that inadequate preparation could also discourage both local and foreign investors who depend on policy consistency when making business decisions.
The customs agents also objected to plans to apply the new levy to shipments that are already on their way to Nigeria. According to ANLCA, importers entered into commercial agreements based on the existing tariff structure, making any additional charges on goods already in transit a retrospective financial burden. The association said such a move could trigger contractual disputes, disrupt international trade transactions and impose unexpected costs on importers and customs agents.
Beyond consultation concerns, ANLCA said important operational details remain unresolved. The association noted that authorities have not provided a clear methodology for determining engine capacities, a key factor expected to be used in assessing the Green Tax. It warned that the absence of clear guidelines could result in inconsistent assessments, disputes during cargo clearance and discretionary decisions by assessment officers.
While reaffirming its support for government efforts to implement fiscal reforms, ANLCA stressed that it is not opposing the government’s authority to introduce new tax measures. Instead, the association called for the immediate suspension or postponement of the policy until comprehensive stakeholder consultations are conducted nationwide and outstanding implementation issues are fully addressed.
