By Dara Ojomo
The Manufacturers Association of Nigeria (MAN) has raised concerns over the Nigeria Customs Service’s new Excise Stamp Regulations, warning that the policy could impose what it describes as a hidden compliance tax on industry.
The regulations, which took effect on January 20, 2026, establish a framework requiring physical or electronic authentication stamps for tracking excisable products, including alcohol, tobacco, and sugar-sweetened beverages. According to the Customs Service, the goal is to improve product traceability, curb counterfeiting, strengthen accountability, and reduce revenue leakage.
MAN’s Director-General, Segun Ajayi-Kadir, said the additional compliance burden could erode gains already made under the Nigeria Tax Act 2025, create production bottlenecks, and disproportionately affect smaller manufacturers. The association is urging government to instead improve existing digital infrastructure rather than introduce a new compliance layer on top of it.
Beyond the stated objection, MAN pointed to the practical costs manufacturers may face in complying with the new regime, additional equipment, technology integration, staff training, and new product-handling procedures. Where the process affects production-line operations, the association said, costs could extend further to downtime, inventory management, and distribution.
The regulation comes as Nigeria’s broader tax reform programme has aimed to simplify tax administration, improve compliance, and make it easier for businesses to operate within the law. MAN’s position is that an additional compliance layer, introduced without demonstrating added enforcement value, risks working against those same reform goals.
The Nigeria Customs Service has not yet issued a public response to MAN’s concerns.
