Nigeria: Customs Confirms Solar Panels Remain Duty-Free

The Nigeria Customs Service (NCS) has reaffirmed that solar panels remain exempt from import duties. This clarification was provided in Circular No. T&T/2024/CIRCULAR NO.18, titled "Clarification on the Classification of Solar Panels," and signed by Deputy Comptroller CK Niagwan.

According to the circular, certain customs units have mistakenly classified solar panels under Heading 85.01, rather than the correct Heading 85.41, which is reserved for solar cells, whether assembled into panels or modules. It also emphasizes that panels equipped with additional elements such as diodes or motors fall under HS Codes 8541.42.00.00 and 8541.43.00.00. These items are subject to a 0% duty rate and are VAT-free, in accordance with the ECOWAS Common External Tariff (CET) 2022-2027. This classification supersedes all previous guidance on the matter.