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Nigeria Charging VAT on Imports of Diesel

  • Nigeria’s government has instructed the Nigerian Customs Service to charge a 7.5% VAT on imported diesel.
  • This is despite petroleum products being exempt from VAT under the Value Added Tax (Modification) Order 2021.
  • The HS code for diesel is not included in the specified codes for exempt petroleum products, allowing for VAT to be charged upon entry into the country.

Source Orbitax

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