The imposition of a 15% ad-valorem levy on imported refined fuel in Nigeria was a proposed policy intended to drive industrialisation in the oil sector and support an Export-Led Growth (ELG) Strategy by protecting and promoting local refining capacity. The proposed 15% ad-valorem import duty on refined petroleum products (like Premium Motor Spirit/petrol and Automotive Gas Oil/diesel) was a protectionist measure designed to serve as a tariff barrier. Export-led growth is an economic strategy that countries can use to propel their economies through the process of industrialization, the wide-reaching development of industries in countries. It can help countries grow while gaining a competitive advantage in the global market.