The Nigeria–UAE Comprehensive Economic Partnership Agreement (CEPA), signed in January 2026, removes tariffs on 6,243 products imported from the UAE, while the UAE has reciprocated by eliminating duties on 7,315 Nigerian products, according to the Federal Ministry of Industry, Trade and Investment.
The agreement is expected to expand opportunities for Nigerian businesses, products, and professionals in the UAE, while also facilitating stronger investment flows between the two economies.
Trade in Goods
Under the CEPA, Nigeria will immediately eliminate tariffs on 3,949 products, representing 63.3% of the total, while 2,294 products will have tariffs phased out over a five-year period. 123 products have been excluded from tariff liberalisation.
On its part, the UAE will immediately remove tariffs on 2,805 products (38.3%), eliminate duties on 1,468 products within three years, and on 3,042 products over five years. The UAE excluded or prohibited 593 products, including pork, narcotic substances, used tyres, and asbestos-containing items.
The pact covers agricultural, primary, industrial, and manufactured goods. The UAE will immediately remove tariffs on Nigerian fish and seafood, cereals, oil seeds, live animals, meat products, fruits and nuts, cotton, raw hides and skins, and other animal products. Tariffs on cocoa, coffee, tea and spices, mineral fuels, wood products, precious stones and metals, and animal and vegetable fats and oils will be phased out over three to five years.
For manufactured goods, immediate tariff elimination will apply to pharmaceuticals, chemicals, paper and paperboard, and printed books and newspapers. Duties on machinery, vehicles, electrical equipment, apparel, furniture, footwear, ceramics, and glass will be phased out within three to five years.
Nigeria will eliminate tariffs on UAE industrial and consumer goods, including mineral fuels, machinery, vehicles, electrical equipment, iron and steel, plastics, and related products. Tariffs on fish, fruits, vegetables, and apparel will be phased out over five years. 123 sensitive products have been excluded from liberalisation, including meat and dairy items, certain vegetables, vegetable oils, cocoa preparations, cereal and flour products, tomato paste, alcoholic beverages, soaps, detergents, and some cotton yarns and fabrics. Existing import prohibitions remain in force.
Services and Investment Liberalisation
Beyond goods, the CEPA also covers services and investment. Nigeria has made commitments covering 99 services across 10 sectors, while the UAE’s commitments span 108 services across 11 sectors. Nigerian business visitors will be able to enter the UAE to explore commercial opportunities and establish corporate entities in covered sectors.
Economic Impact
Minister of Industry, Trade and Investment, Dr Jumoke Oduwole (left) and Minister of Foreign Trade of the UAE, Thani bin Ahmed Al Zeyoudi, after the signing of the Comprehensive Economic Partnership Agreement (CEPA), establishing a competitive pathway for Nigeria into the UAE, yesterday in Abu Dhabi.
The Federal Government described the CEPA as a pragmatic and comprehensive framework expected to deliver significant economic benefits, including expanded trade, improved export access, increased foreign investment inflows, and job creation, particularly for young Nigerians. The agreement also supports Nigeria’s Renewed Hope Agenda and positions the country as a gateway to ECOWAS and the African Continental Free Trade Area (AfCFTA) markets.
The ministry confirmed that the CEPA aligns with Nigeria’s obligations under the WTO, AfCFTA, and ECOWAS, without undermining existing regional or continental commitments. Relevant agencies, including the Nigeria Customs Service, Nigerian Export Promotion Council, and Nigerian Investment Promotion Commission, will work together to ensure smooth implementation. Exporters and investors were advised to seek guidance on product coverage, rules of origin, and export procedures from the Ministry of Industry, Trade and Investment and other relevant agencies.
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. The agreement was executed by Dr. Oduwole and the UAE Minister of Foreign Trade, Dr. Thani bin Ahmed Al Zeyoudi, in the presence of President Bola Tinubu and UAE President Sheikh Mohamed bin Zayed Al Nahyan.