THE LEGAL ARCHITECTURE OF RULES OF ORIGIN UNDER THE AFRICAN CONTINENTAL FREE TRADE AREA: AN ASSESSMENT OF NIGERIA'S FRAMEWORK

Abstract

Rules of origin (RoO) are the legal criteria that determine whether a product
qualifies for preferential tariff treatment under a trade agreement. They are the
operational core of the African Continental Free Trade Area (AfCFTA), yet their
effectiveness depends entirely on the domestic legal framework of each member
state. This article therefore examines the legal architecture governing RoO
administration in Nigeria. It analyses Nigeria’s national legislative framework,
including the Nigeria Customs Service Act 2023, the Federal Competition and
Consumer Protection Act 2018 and cognate legislation, alongside the regional and
international instruments, namely the AfCFTA Agreement and Annex 2 on Rules of
Origin, the ECOWAS Protocol on Originating Products, the ECOWAS Customs
Code 2017 and the WTO Agreement on Rules of Origin. Using those instruments
as comparative benchmarks, the article assesses the strengths and weaknesses of
Nigeria’s framework. It finds that while the NCSA 2023 achieves structural
alignment with the AfCFTA’s origin determination principles and Nigeria’s
ECOWAS experience provides a useful institutional foundation, two critical
weaknesses undermine implementation: the failure to domesticate the AfCFTA
Agreement as required by section 12(1) of the 1999 Constitution, and the endemic
corruption within the Nigerian Customs Service that renders border enforcement
inadequate. The article concludes with recommendations for legislative and
institutional reform.