The Manufacturers Association of Nigeria (MAN) has urged the Federal Government to stop action on the proposed Customs and Excise Tariff Amendment (CETA) Bill 2025, to avoid conflicting regulations and frameworks.
MAN, in a statement released this week, on behalf of its members in the Non-Alcoholic Drinks (NAD) sector called on the Federal Government to maintain a balanced, evidence-based, and coordinated approach to excise taxation.
MAN warned that recent proposals to significantly increase taxes on Sugar-Sweetened Beverages (SSBs) as contained in the Customs and Excise Tariff etc. (Consolidation) Act (Amendment (CETA) Bill 2025 could undermine industrial growth, job creation, investor confidence, and broader macroeconomic stability.
The CETA Bill 2025, according to MAN, seeks to transition excise taxation on SSBs from the current specific rate of N10/L to ‘a percentage levy of retail price.’
Director General of MAN, Segun Ajayi-Kadir, while reaffirming the NAD sector’s support for Nigeria’s revenue mobilization and public health objectives, urged the Federal Government to adopt a coordinated, predictable, and evidence-based excise framework that aligns with industrial policy goals.
 He raised major concern over what he termed as “the increasing fragmentation of Nigeria’s fiscal landscape, where overlapping levies are introduced without adequate coordination or assessment of cumulative economic impact.”
Ajayi-Kadir said the proposed CETA Bill 2025 introduces a parallel excise mechanism that risks undermining the recently introduced Fiscal Policy Measures (FPM) 2026–2028 framework., which was designed to provide predictability and stability for businesses and investors.
MAN kicked that the proposed levy structure, combining a per-litre charge with a percentage of retail price, introduces significant legal and administrative inconsistencies.
The Association reiterated its call on the Federal Government, through the Ministry of Finance, to engage the National Assembly to avoid parallel excise frameworks and ensure fiscal coherence by stepping down the proposed CETA Bill.

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