Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

Nigeria: Medical supplies exempted from VAT

A circular issued 30 April 2020 reflects the implementation of new fiscal policy measures aimed at facilitating imports of medical supplies in response to the coronavirus (COVID-19) pandemic.


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The circular provides that “essential medical supplies” are exempt from value added tax (VAT) and from import customs duty for a six-month period, effective 1 May 2020.

Read a May 2020 report prepared by the KPMG member firm in Nigeria

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