The objective of this paper is to empirically investigate the effect of Tariff on Imports in Nigeria between 1981- 2016. Based on data from secondary sources, Augmented Dickey-Fuller Unit root test was employed to examine the order of integration of each of the variables while the Bound test Approach was used to test for a long-run relationship. The result of the analysis revealed that all the variables were stationary at first difference except tariff, which gave reason to the estimation of the ARDL (Autoregressive Distributed Lag) model. The Bound test shows there is a long-run relationship in the model. Furthermore, evidence from the estimated long-run and short-run ARDL regression results also showed that tariff had an insignificant negative effect on total imports in the short-run while the degree of openness and exchange rate exerted insignificant positive effects on total imports. Again, the income level proxy by Gross Domestic Product generated significant positive effects on total imports during the sampled period. Based on these findings, this study recommends that the government should enforce fiscal discipline especially in relation to tax administration so as to block leakages in revenue collection, strengthen the enforce of custom and excise duties. Again, tariff policy should be based on those goods Nigeria has higher comparative advantage in producing not the one with less comparative advantage in production.