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Implementation and Impact of the Presidential Order on Exemption of Payment of Import Duty and VAT for Critical Pharmaceutical Inputs

Author

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  • Obi Peter Adigwe

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

  • Mercy Itohan Aboh

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

  • Olawale Quadri Bolaji

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

  • Ifeoma Purity, Oparaugo

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

  • Vivian Adikwu

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

  • Charles Balogun

    (National Institute for Pharmaceutical Research and Development, Abuja, Federal Capital Territory, Nigeria)

Abstract

Background: Nigeria’s dependence on imported medicines continues to undermine its potential in the global pharmaceutical space. This challenge has resulted in strategic interventions such as the 2025 Presidential Executive Order exempting selected pharmaceutical inputs from import duties and value-added-tax (VAT). This study evaluates the early implementation and perceived impact of the exemption policy among beneficiary pharmaceutical manufacturers. Methods: A cross-sectional survey was conducted among 87 pharmaceutical manufacturers listed as beneficiaries of the Executive Order. A structured questionnaire was used to collect data on awareness, implementation, challenges, and policy outcomes. Responses were collected both online and in person, targeting stakeholders in technical, regulatory, and executive roles. Data were analysed using SPSS version 27, with descriptive and inferential statistics employed to identify trends and associations (p

Suggested Citation

  • Obi Peter Adigwe & Mercy Itohan Aboh & Olawale Quadri Bolaji & Ifeoma Purity, Oparaugo & Vivian Adikwu & Charles Balogun, 2025. "Implementation and Impact of the Presidential Order on Exemption of Payment of Import Duty and VAT for Critical Pharmaceutical Inputs," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 10(8), pages 1-12, August.
    • Handle: RePEc:bjf:journl:v:10:y:2025:i:8:p:1-12
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