Nigeria: Policy Highlights and Opportunities

Each year, approximately 40% of food produced in Nigeria is lost or wasted. At the same time, nearly 116 million people are moderately or severely food insecure.

Atlas Research: Nigeria

Legal Guide

Learn more about the legal frameworks relevant to food donation and how Nigeria's existing laws and policies support or hinder the country's progress.

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Policy Recommendations

Dive into recommendations for policymakers based on the gaps and opportunities identified in the legal guides.

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Executive Summary

Read highlights of the research findings and our high-level recommendations.

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Policy Highlights

Nigeria research was published in September 2022 and was made possible with the advice and support of our on-site partners, including Lagos Food Bank Initiative.

Date Labeling

Nigeria’s date labeling scheme establishes a dual date labeling scheme for prepackaged foods, which distinguishes between safety-based and quality-based labels.

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Despite aligning with the best practices in the 2018 update to the Codex Alimentarius General Standard for the Labeling of Prepackaged Foods, the law does not permit donation of food past the quality-based date.

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Policy Opportunities and Recommendations

Tax Incentives and Barriers

Nigeria’s Companies Income Tax Act (CITA), allows companies to claim a deduction for allowable donations made to eligible recipients in the relevant tax assessment period under certain conditions.

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However, this deduction is not available for donations made to food recovery organizations.

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Food Safety for Food Donations

In Nigeria, food safety laws do not explicitly mention food donation. The government should amend the National Agency for Food and Drug Administration and Control Act

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to feature a donation-specific chapter or draft regulations that elaborate on food safety for donations.

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Liability Protection for Food Donation

Nigeria does not provide explicit legal protections for food donors and food recovery organizations. Given this strict liability scheme, food donors and food recovery organizations

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may be wary of donating food due to a fear of being held liable in case a beneficiary is harmed.

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Mapping food donation policies around the world

The Atlas map compares food donation laws and policies in different countries and evaluates legislation across several issue areas. Use the map to see where your country stands and learn from best practices around the world.

Explore Interactive Map

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About Us

Learn about the project and the partners behind this flagship research.

Methodology

Read our detailed project methodology rooted in inclusion, accuracy, and transparency.

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