Food security is Nigeria’s top 2026 objective. Consequently, Agricultural Equipment (HS Codes in Chapters 84 and 87) enjoys some of the most significant tax breaks in the country’s history.
1. 0% Duty on Tractors & Harvesters
In March 2026, fully built tractors and specialized harvesting machinery attract 0% Import Duty. You must ensure your HS Code is perfectly matched to the ‘Agricultural’ sub-classification to trigger this automatic rebate in B’Odogwu.
2. VAT Exemptions
Most farm inputs, including irrigation pumps and greenhouses, are VAT-exempt. However, you must apply for a specific VAT Waiver during the Form M stage to avoid the 7.5% charge at the point of clearance.
3. SONCAP for Quality
Even with 0% duty, you still need SONCAP. Nigeria has become a dumping ground for sub-standard tractors; SON now requires a performance test report for all major agro-machinery imports.
Conclusion
Take advantage of these 2026 incentives to mechanize your farm. For more on the export side of farming, read our Agro-Export Guide.