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

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 <0.05). Results: A 73.6% response rate was recorded from the collected data. Awareness of the Executive Order was high (92.1%), but active engagement such as attendance at policy-related seminars remained modest (53.1%). Fewer than 40% of respondents reported tangible improvements in production capacity, innovation, or investment. Major barriers included excessive bureaucracy (71.9%), sub-optimal inter-agency collaboration (43.5% neutral), and inadequate training (70.3%). Significant associations were observed between years of experience and perceived effectiveness of policy implementation (p = 0.013). Respondents strongly recommend improved monitoring, inter-agency digital clearance systems, capacity-building programmes, and policy extension beyond the initial two-year window. Conclusion: While the Executive Order is a major step towards industrial reform, its potential remains underutilized. Early findings underscore the need for clearer implementation mechanisms, technical support, and regulatory coherence. Embedding these reforms into Nigeria’s broader pharmaceutical development agenda is essential for long-term sector resilience and improved access to locally produced medicines.