Nigeria

 
On regard of The Letter/parcel/EMS addressed to Nigeria "Georgian Post" does not take material liability for total or partial damage, loss or thief of the item, also by the returning of the item or breaking the delivery time.
Letter mail
Parcel
EMS
Prohibited articles list
 
Weight / size limit admitted:
üPostcard – maximum weight 20g.  maximum size - 240X340mmmaximum thickness – 5mm
üLetter – maxsimum weight 250gmaximum size - 240X340mmmaximum thickness: 5mm.
üSmall packets – maxsimum weight 2kgmaximum size - 240X340mmmaximum thickness: 50mm.
üM bag – maxsimum weight 30kg. maximum height - 80cmmaximum circumference -120cm.
 
Insured* letters admitted – no;
Maximum insured value – 
 
On-line tracking provided – yes;
 
Payments for inbound items in case, when content is a goods:
ü Customs clearance fee - N500 / $3.5;
ü Threshold level below which items are free of customs duties and other taxes - 
 
Numbers of customs declarations required for inbound letter – 2;
Languages in which customs declarations must be completed – English;
 
Delivery charge for small packets exceeding 500 g 
 
Period of retention for letters – 42 days;
 
 
Web site address of postal administration – www.nipost.gov.ng
 
*Insured Parcel–Type of Registered Parcel,  which is insured at cost declared by the sender. Insured value should not be more than the actual cost of the package content and should not exceed 10 000 GEL.

 

**Custom declaration for letter post is required only in case, when content is a goods.

 
Weight / size limit admitted:
ü Max weight – 20 kg
ü Max size - 1,05m X 1,05m X 1,05m (or 2m length & greatest circumference);
 
Insured* parcels admitted – yes;
Maximum insured value - 2500 SDR**;
 
On-line tracking provided – yes;
 
Numbers of customs declarations required for inbound parcels – 3;
Languages in which customs declarations must be completed – English;
 
 
Payments for inbound parcels:
ü Customs clearance fee - N500 / $3.5;
ü Threshold level below which parcels are free of customs duties and other taxes - 
 
 
To customers’ address:
ü Free – yes;
ü Paid service – yes;
 
 
Period of retention for parcels:
ü Min – 30 days;
ü Max – 45 days;
 
Web site address of postal administration – www.nipost.gov.ng
 
 
 
*Insured Parcel–Type of Registered Parcel,  which is insured at cost declared by the sender. Insured value should not be more than the actual cost of the package content and should not exceed 10 000 GEL.
 
**SDR–Monetary unit (Special Drawing Rights) created by the International Monetary Fund (IMF) - The value of the SDR in terms of the US dollar is determined daily based on exchange rates quoted at noon each day in the London market and posted on the IMF’s 
 
 
 
Weight / size limit admitted:
ü Max weight – 20 kg
ü Max size - 1,05m X 1,05m X 1,05m (or 2m length & greatest circumference);
 
 
Maximum insured value:
 for documents: 4000 GEL
 for merchandise: 10 000 GEL
 
Numbers of customs declarations required for inbound EMS – 3;
Languages in which customs declarations must be completed – English;
 
Payments for inbound parcels:
ü Customs clearance fee - 
ü Threshold level below which parcels are free of customs duties and other taxes:
For private customers - 
For business customers 
 
How many attempts at delivery are made: 2
 
Period of retention for EMS items: 
 
Coverage: entire territory
 
Days of the week on which EMS items are delivered: 1/2/3/4/5
 
EMS item delivery to P.O. Box: No
 
National holidays on which EMS items are not delivered: 1 January, 19,22 April, 1,29 May, 5,6,12 June, 12,13 August, 1 October, 10 November, 25,26 December
 
Web site address of postal administration – www.emsng.com
 
 
*SDR–Monetary unit (Special Drawing Rights) created by the International Monetary Fund (IMF) - The value of the SDR in terms of the US dollar is determined daily based on exchange rates quoted at noon each day in the London market and posted on the IMF’s 
 
The amount of insurance paid by the customer should not exceed the actual value of the contents of the parcel

Definition of Terms

 

 

·        Prohibited items – items whose import into the country is prohibited.    

·        Items admitted conditionally – items whose importation into the country is allowed with the term if a document issued by the relevant authorities of the exporting country is presented.    

·        Items admitted without conditions – items whose import into the country is allowed.    

 

Detailed information on the HS codes and their titles can be found on the Revenue Service web-page (http://www.rs.ge/4509) or at the following address: http://www.foreign-trade.com/reference/hscode.htm

 

For easy search for a desired item, you can use the “ctrl+F” combination. A search field will appear in the right upper corner where you can write the title of the item. Pressing the “Enter” button will highlight the search word provided by you throughout the text in a different color.

 

The below information is based upon the official source of Nigeria 

 
ParI:
Lisoarticleprohibiteaimport(oitransitoadmitteconditionally
 
 
Section I                        Livanimalsanimaproducts
 
Chapter 1                      Livanimals
Heading           HCode             n Prohibitearticles
01.05        0105.11-9Livodeabirdanpoultry.
 
01.06                             Othelivanimals.
 
 
Chapter 2                      Meaanediblmeaoffal
Heading           HCode             n Prohibitearticles
02.01-02                        Meaobovinanimals.
 
02.03                             Meaoswine.
 
02.04                             Meaosheeogoats.
 
02.06                             Edibloffaobovinanimalsswinesheepgoats.
 
02.07                             Meaanedibloffaopoultry.
 
02.10                               Meaanedibloffalsaltedibrinedrieosmokedediblflouranmealomeaomeat offal.
 
 
Chapter 3                      Fish and crustaceans, molluscs and other aquatic invertebrates
Nil.
 
 
Chapter 4                      Dairproducebirdseggsnaturahoneyediblproductoanimaoriginnoelsewhere specified or included
Heading           HCode             n Prohibitearticles
04.07                             Birdseggs.
 
 
Chapter 5                      Products of animal origin, not elsewhere specified or included
Heading           HCode             n Prohibitearticles
05.04                             Gutsbladderanstomachoanimal(othethafish).
 
05.11                             Animaproductnoelsewherspecifieoincluded.
 
 
SectioII                       Vegetable products
 
Chapter 6                      Livtreeanotheplantsbulbsrootanthlikecufloweranornamentafoliage
Heading           HCode             n Prohibitearticles
06.03        0603.10       Frescufloweranflowebuds.
 
0603.90       Drieddyedbleachedimpregnatefloweroflowerotherwisprepared.
 
 
Chapter 7                      Ediblvegetableancertairootantubers
Heading           HCode             n Prohibitearticles
07.14        0714.10       Cassavancassavproducts.
 
 
Chapter 8                      Ediblfruiannutspeeocitrufruiomelons
Heading           HCode             n Prohibitearticles
08.01-14                        Fresandriefruits.
 
 
Chapter 9                      Coffeeteamaté anspices
Nil.

 
 
 
Chapte10                    Cereals
Heading           HCode             n Prohibitearticles
10.05                             Maize.
 
10.07        1007.00       Sorghum.
 
10.08        1008.20       Millet.
 
 
Chapte11                    Productothmillinindustrymaltstarchesinulinwheagluten
Heading           HCode             n Prohibitearticles
11.01        1101.00       Wheaflour.
 
11.06        1106.20       Sagflour.
 
11.08        1108.14       Cassavstarch.
 
 
Chapte12                    Oiseedanoleaginoufruitsmiscellaneougrainsseedanfruitindustriaomedicinal plants; straw and fodder
Nil.
 
 
Chapte13                    Lac; gums, resins and other vegetable saps and extracts
Nil.
 
 
Chapte14                    Vegetable plaiting materials; vegetable products not elsewhere specified or included
Nil.
 
 
SectioIII                      Animaovegetablfatanoilantheicleavagproductsprepareediblfatsanimal ovegetablwaxes
 
Chapte15                    (Sole chapter)
Heading           HCode             n Prohibitearticles
 
15.07-16                        Vegetabloilanfatsexcludinlinseed castooilanhydrogenatevegetablfatuseas industriaramaterials.
 
 
SectioIV                     Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
 
Chapte16                    Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Heading           HCode             n Prohibitearticles
16.01-02                        Sausageansimilaproducts.
 
 
Chapte17                    Sugars and sugar confectionery
Heading           HCode             n Prohibitearticles
17.04                             Sugar confectionery.
 
 
Chapte18                    Cocoancocopreparations
Heading           HCode             n Prohibitearticles
18.2-06                        Cocobutterpowdeancakes.
 
 
Chapte19                    Preparations of cereals, flour, starch or milk; pastrycooks' products
Heading           HCode             n Prohibitearticles
19.02                             Spaghettinoodlebuexcludinlasagnagnocchiraviolancannelloni.
 
19.03                             Tapioca.
 
19.05        1905.30-9Biscuits.

 
 
Chapte20
Heading
20.09
 
 
 
HCode
 
 
Preparations of vegetables, fruit, nuts or other parts of plants
n Prohibitearticles
Fruijuiceiretaipacks.
 
Chapte21
 
 
Miscellaneouediblpreparations
 
 
Nil.
 
Chapte22
 
 
Beveragesspiritanvinegar
Heading
HCode
n Prohibitearticles
22.01
 
Watersincludinnaturaoartificiaminerawateranaeratewatersnocontaining  added sugaoothesweeteninmattenoflavouredicansnow.
22.0 2
 
Watersincludinminerawateranaeratewaters , containinaddesugaoothesweeteningmatteoflavouredanothenon-alcoholibeverages.
22.03
 
Beerbottledcanneootherwispacked.
22.06
 
Othefermentebeverages.
 
Chapte23
 
 
Residues and waste from the food industries; prepared animal fodder
 
 
Nil.
 
Chapte24
 
 
Tobacco and manufactured tobacco substitutes
 
 
Nil.
Section V
 
Mineral products
 
Chapte25
 
 
Saltsulphurearthanstoneplasterinmaterialslimancement
Heading
HCode
n Prohibitearticles
25.08
2508.10
Bentonite.
25.11
2511.10
Barytes.
25.23
2523.29
Baggecementexcludinwhitcement.
 
Chapte26
 
 
Oresslaanash
 
 
Nil.
 
Chapte27
 
 
Minerafuelsmineraoilanproductotheidistillationbituminousubstances;
minerawaxes
 
 
Nil.
SectioVI
 
Products of the chemical or allied industries
 
Chapte28
 
 
Inorganichemicalsorganioinorganicompoundoprecioumetalsorare-eartmetals,of radioactive elements or of isotopes
Heading
HCode
n Prohibitearticles
28.33
2833.29
Ferrousulphatanferrougluconattablets .
 
Chapte29
 
 
Organic chemicals
Heading
HCode
n Prohibitearticles
29.33
2933.59
Piperazintabletansyrups.
29.34
2934.99
Levamisoltabletansyrups.
29.36
 
Vitamin B completablet(excepmodifiereleasformulations)multivitamitabletscapsulesansyrup(excepspeciaformulations).

 
 
 
Chapte30                    Pharmaceuticaproducts
Heading           HCode             n Prohibitearticles
30.03        3003.90       Foliacitablets.
 
30.04        3004.10       Ampicillin/loxacillicombinatiocapsules.
 
3004.20       Penicillin/Gentamyciointments.
 
3004.40       Paracetamotabletansyrups.
 
3004.90       Metronidazoltabletansyrups.
Chloroquintabletansyrups.
Aspiritablet(excepmodifiereleasformulationansolublaspirin). Magnesiutrisilicattabletansuspensions.
Clotrimazolcream.
Pyrantepamoattabletansyrups. Intravenoufluid(dextrosenormasalineetc.). SeParIII.
 
 
Chapte31                    Fertilisers
Nil.
 
 
Chapte32                    Tanninodyeinextractstanninantheiderivativesdyespigmentanothecolouring matterpaintanvarnishesputtanothemasticsinks
Nil.
 
 
Chapte33                    Essentiaoilanresinoidsperfumerycosmetiotoilepreparations
Heading           HCode             n Prohibitearticles
33.06        3306.10       Toothpaste s oalkindsSeParIII.
 
 
Chapte34                    Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations,candles and similar a rticles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Heading           HCode             n Prohibitearticles
34.01-02                        Finishesoapandetergents.
 
 
Chapte35                    Albuminoidasubstancesmodifiestarchesgluesenzymes
Nil.
 
 
Chapte36                    Explosivespyrotechniproductsmatchespyrophorialloyscertaicombustiblpreparations
Heading           HCode             n Prohibitearticles
36.01-06                        Explosivesetc.
 
 
Chapte37                    Photographiocinematographigoods
Nil.
 
 
Chapte38                    Miscellaneous chemical products
Heading           HCode             n Prohibitearticles
38.08        3808.10       Mosquitrepellencoils.
 
3808.40       Disinfectants a ngermicides.
3808.90
 
 
 
 
 
 
SectioVII                    Plastics and articles thereof; rubber and articles thereof
 
Chapte39                    Plasticanarticlethereof
Heading           HCode             n Prohibitearticles

 
 
 
39.22
 
 
 
Sanitarwareoplastics.
39.24
 
Domestiarticleanwareoplastics.
39.26
3926.90
Tootpicks.
 
Chapte40                    Rubber and articles thereof
Heading           HCode             n Prohibitearticles
40.12                             Retreadeanusepneumatityres.
 
 
SectioVIII                   Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbagansimilacontainersarticleoanimagu(otherthasilk -worgut)
 
Chapte41                    Raw hides and skins (other than furskins) and leather
Nil.
 
 
Chapte42                    Articleoleathersaddleranharnesstravegoodshandbagansimilacontainers;
articleoanimagu(othethasilk -worgut)
Heading           HCode             n Prohibitearticles
42.02                             Altypeohandbags , includinsuitcaseoleatheanplastic.
 
 
Chapte43                    Furskins and artificial fur; manufactures thereof
Nil.
 
 
SectioIX                     Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures ostrawof espartoootheplaitinmaterialsbasketwarandwickerwork
 
Chapte44                    Wood and articles of wood; wood charcoal
Heading           HCode             n Prohibitearticles
44.21        4421.90       Tootpicks.
 
 
Chapte45                    Cork and articles of cork
Nil.
 
 
Chapte46                    Manufactureostrawoespartoootheplaitinmaterialsbasketwaranwickerwork
Nil.
 
 
Section X                      Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard;
paper and paperboard and articles thereof
 
Chapte47                    Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard
Nil.
 
 
Chapte48                    Paper and paperboard; articles of paper pulp, of paper or of paperboard
Heading           HCode             n Prohibitearticles
48.08        4808.10       Corrugatepapeanpapeboards.
 
48.17        4817.10       Envelopes.
 
48.18                             Toilepapercleansinanfaciatissuestowelansimilasanitararticles.
 
48.19        4819.10-2Alformopapecartonsboxeancases.
 
48.20        4820.10       Diaries.
 
4820.20       Exercisbooks.

 
 
 
Chapte49                    Printebooksnewspaperspictureanotheproductothprintinindustrymanuscripts, typescriptanplans
Heading           HCode             n Prohibitearticles
49.09        4909.00       Greetincards.
 
49.10         4910.00       Calendars.
 
 
SectioXI                     Textileantextilarticles
 
Chapte50                    Silk
Heading           HCode             n Prohibitearticles
50.04-07                        Alarticles.
 
 
Chapte51                    Woolfinocoarsanimahairhorsehaiyaranwovefabric
Heading           HCode             n Prohibitearticles
51.06-13                        Alarticlesexcepmultifilamennylochafefabricantracinclot(5111.2an5112.20).
 
 
Chapte52                    Cotton
Heading           HCode             n Prohibitearticles
52.04-12                        AlarticlesSeParIII.
 
 
Chapte53                    Other vegetable textile fibres; paper yarn and woven fabrics opapeyarn
Heading           HCode             n Prohibitearticles
53.06-11                        Alarticlesexcepjutyar(5307.10-20)SeParIII.
 
 
Chapte54                    Man-madfilaments
Heading           HCode             n Prohibitearticles
 
54.01-08                        Alarticlesexceptviscosyar(rayoanfilament(5403.31-3an5403.41)textureyarof cellulosacetat(5403.3an5403.42);  polypropylenprimaryansecondarcarpebacking material(5407.20)polypropylenyaranhigtenacitnyloyar(5402.105402.31-325402.39,
5402.415402.495402.515402.595402.6an5204.69)SeParIII.
 
 
Chapte55                    Man-madstaplfibres
Heading           HCode             n Prohibitearticles
55.08-16                        Alarticles , except acrylic yarn (5509.31-32). SeParIII.
 
 
Chapte56                    Waddingfelannon-wovens; special yarns; twine, cordage, ropes and cables and articles thereof
Heading           HCode             n Prohibitearticles
56.01                             Alarticles.
 
56.06-08                       All  articles,  except:  fibre  twine,  cordage,  ropeancable(5607.10-90)made-ufishinnets
(5608.11)mosquitnet(5608.19). SeParIII.
 
Heading           HCode             n Admitteconditionally
56.05                             MetallizeyarnSeParIII.
 
 
 
Chapte57                    Carpetanothetextilfloocoverings
Heading           HCode             n Prohibitearticles
57.01-05                        Alarticles.
 
 
Chapte58                    Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Heading           HCode             n Prohibitearticles
 
58.01-11                        Alarticlesexceptpolypropylenprimaransecondarcarpebackinmaterial(5803.90)tulles and  other  net  fabrics  (5804.10);  narrow  woven  fabric(5806.10-40);  ornamentatrimmings (5808.10-90)embroiderieimotif(5810.10-99).

 
 
 
Chapte59                    Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industriause
Heading           HCode             n Prohibitearticles
 
59.01-11                        Alarticles , exceptmultifilamennylochafefabricantracinclot(5901.90)nylotyrcord (59.02)textilfabricscoatedimpregnatedlaminateocoveredwitplasticfoindustriause (5903.10-90)canvafabricfomanufacturofabelt(5907.00)liningunde59.09; transmissiooconveyobeltobeltingoftextilmateria(5910.00)textilproductanarticles fotechnicauseincludinlinoleu(5904.1an5911.10-90).
 
 
Chapte60                    Knitteocrochetefabrics
Heading           HCode             n Prohibitearticles
60.01                             Alarticles.
 
 
Chapte61                    Articles of apparel and clothing accessories, knitted or crocheted
Heading           HCode             n Prohibitearticles
61.01-17                        Alarticlesexceptglovefoindustriaus(6116.10-99)liningunde6117.90.
 
 
Chapte62                    Articles of apparel and clothing accessories, not knitted or crocheted
Heading           HCode             n Prohibitearticles
62.01-17                        Alarticlesexceptmouldincupolycr(6212.90)liningunde6217.90.
 
 
Chapte63                    Othemade -up textile articles; sets; worclothinanwortextilarticlesrags
Heading           HCode             n Prohibitearticles
63.01-10                        Alarticlesexceptmosquitnet(6304.91-99)jutbag(6305.10)mutilaterag(6310.90).
 
 
SectioXII                    Footwear, headgear, umbrellas, sun umbrellas, walking-sticksseat-stickswhipsriding-crops anpartthereofpreparefeatheranarticlemadetherewithartificiaflowersarticleof humahair
 
Chapte64                    Footwear, gaiters and the like; parts of such articles
Heading           HCode             n Prohibitearticles
64.01-06                        Altypeofootwearexcludinsafetshoeuseioiindustrieansporshoes.
 
 
Chapte65                    Headgeaanpartthereof
Nil.
 
 
Chapte66                    Umbrellas, sun umbrellas, walking-sticksseat-stickswhipsriding-cropanpartthereof
Nil.
 
 
Chapte67                    Preparefeatherandowanarticlemadofeatheroodownartificiaflowersarticles ohumahair
Nil.
 
 
SectioXIII                   Articleostoneplastercementasbestosmicosimilamaterialsceramiproductsglass anglassware
 
Chapte68                    Articleostoneplastercementasbestosmicosimilamaterials
Nil.
 
 
Chapte69                    Ceramic products
Nil.

 
 
 
Chapte70                    Glasanglassware
Heading           HCode             n Prohibitearticles
 
70.10          7010.91-9Holloglasbottleof a capacitexceedin15m(0.1lof a kinusefopackaginof beveragebbrewerieanothebeveragandrinkcompaniesSeparIII.
 
 
SectioXIV                   Naturaoculturepearlspreciouosemi-precioustonesprecioumetalsmetalclawith precioumetaanarticlethereofimitatiojewellerycoin
 
Chapte71                    (Sole chaper)
Nil.
 
 
SectioXV                    Basmetalanarticleobasmetal
 
Chapte72                    Iroansteel
Nil.
 
 
Chapte73                    Articles of iron or steel
Nil.
 
 
Chapte74                    Copper and articles thereof
Nil.
 
 
Chapte75                    Nickel and articles thereof
Nil.
 
 
Chapte76                    Aluminiuanarticlethereof
Nil.
 
 
Chapte77                    (Reserved for possible future use in the Harmonized System)
Nil.
 
 
Chapte78                    Leaanarticlethereof
Nil.
 
 
Chapte79                    Zinc and articles thereof
Nil.
 
 
Chapte80                    Tin and articles thereof
Nil.
 
 
Chapte81                    Othebasmetalscermetsarticlethereof
Nil.
 
 
Chapte82                    Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Heading           HCode             n Prohibitearticles
82.01                             Axespick a xesspadescutlassesshovelansimilahewintools.
 
 
Chapte83                    Miscellaneouarticleobasmetal
Nil.

 
 
 
SectioXVI                   Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sounrecorderandreproducersanpartanaccessories osucarticles
 
Chapte84                    Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Heading           HCode             n Prohibitearticles
84.14        8414.30       UsecompressorsSeParIII.
 
84.15                             UseaiconditioninmachinesSeParIII.
 
84.18        8418.10-6UserefrigeratoranfreezersSeParIII.
 
 
Chapte85                    Electrical machinery and equipment and parts thereof; sound recorders and reproducers; televisioimagansounrecorderanreproduersanpartsanaccessorieosuch articles
Nil.
 
 
SectioXVII                  Vehiclesaircraftvesselanassociatetransporequipment
 
Chapte86                    Railwaotramwalocomotivesrolling-stocanpartthereofrailwaotramwatrack fixtureanfittings and parts thereof; mechanical (includingelectro-mechanicaltraffic signallinequipmenoalkinds
Nil.
 
 
Chapte87                    Vehicles other than railway or tramway rolling-stockanpartanaccessoriethereof
Heading           HCode             n Prohibitearticles
87.03                             Uemotovehicleaboveighyearfrothyeaomanufacture.
 
87.12                             Fullbuilbicycles.
 
87.14        8714.91-9Framesforksrimanmudguards.
 
87.16        8716.80       Wheelbarrows.
 
 
Chapte88                    Aircraftspacecraftanpartthereof
Nil.
 
 
Chapte89                    Shipsboats and floating structures
Nil.
 
 
SectioXVIII                 Opticalphotographiccinematographicmeasuringcheckingprecisionmedicaosurgical instrumentanapparatusclockanwatchesmusicalinstrumentspartanaccessories thereof
 
Chapte90                    Opticalphotographiccinematographicmeasuringcheckingprecisionmedicaosurgical instrumentanapparatuspartanaccessoriethereof
Nil.
 
 
Chapte91                    Clockanwatcheanpartthereof
Nil.
 
 
Chapte92                    Musical instruments; parts and accessorie s osucarticles
Nil.

 
 
 
SectioXIX                   Arms and ammunition; parts and accessories thereof
 
Chapte93                    (Sole chapter)
Nil.
 
 
SectioXX                    Miscellaneoumanufacturearticles
 
Chapte94                    Furniture; bedding, mattresses, mattress supports, cushions and similar stuffefurnishings; lampanlightinfittingsnoelsewherspecifieoincluded;illuminatesignsilluminated name-plateanthlikeprefabricatebuildings
Heading           HCode             n Prohibitearticles
94.01                             Seatsexcepstadiuchairs.
 
94.03-04                        Other furniture and parts thereof, except all fittings and accessories used in furniture making, falling iothechapterothnomenclature.gchapte83.
 
94.06        9406.00       Electrigeneratinsound-proocasingsexcepotheprefabricatebuildings.
 
 
Chapte95                    Toysgameansportrequisitespartanaccessoriethereof
Heading           HCode             n Prohibitearticles
95.04        9504.30       Gamblinmachines.
 
 
Chapte96                    Miscellaneoumanufacturearticles
Heading           HCode             n Prohibitearticles
96.08        9608.10       Ballpoinpens.
 
 
SectioXXI                   Workoartcollectorspieceanantiques
 
Chapte97                    (Sole chapter)
Nil.

 
 
 
ParII:
Conditionoadmissiooarticleimporteoitransit
 
 
NB                                 NigerihanopublisheParII.

 
 
 
ParIII:
Special provisions, Customs and other
 
PharmaceuticadruganregulateproductconcerninHcode3001.1t3006.6importethrougallanborders ansomaianseportsexcept:
a)  ApapArea 1 PortLagos b)  CalabaPort
c)  Port Harcourt 1 Port
d)  MurtalMohammeIntAirport, L agos e)  MallaAminKanInt. Airport, Kano f)   PorHarcourAirport,PorHarcourt
g)  NnamdAzikiwAirportAbuja
 
Lacanembroidermanufacturerargranted a speciaconcessiotiportheiramaterialospecialized yarn and base  fabric  (bas e clothocottonsynthetianstaplfibresfallinunder  thfollowinH.Scodes  for a perionot exceeding 2 years:
i    yarn5401.205402.3an5402.62
ii    basfabrics5208.115208.215208.315512.1an5512.19
 
Carpemanufacturerarexpectetsourctheiyarrequiremenlocally.
 
 
Other fiscal policy measures
 
APharmaceuticasub -sector
–   Pharmaceuticaramaterialimportebbonafidpharmaceuticamanufacturershalattract a 2.5dutrateand shalbVAfree.
–   Alfinishepharmaceuticaproductundechapte3thaarproducelocallbuhavinadequatcapacittmeet nationademanshalattract a 20dutrate.
–   Alpharmaceuticaproductundechapte3thaarnoproducelocallshalattract a 5dutratilinwitth5%
recommendeaparothpalliativmeasuretcushiotheffectopriceopetroleuproducts.
–   Pharmaceuticagradstarcshalattracthfollowindutrates:
i    5fobonafidpharmaceutical m anufactureronlyand ii    50foothers;
–   The  following  pharmaceutical  packaging  materials  shall  attract  a  maximum  of  a  5%  duty  rate,  for  bonafide pharmaceutical m anufactureronlywhilotheimportershalpayextandutrates:
i    glasbottle(7010.91-94);
ii    ampoule(7010.10);
iii   aluminiufoi(7607.11-20);
iv   PVC/PVDC (3920.41-4an3921.12);
v   Ropcap(3923.507010.2an83.10-90);
vi   Collapsiltube(7612.10).
–   Ivieonegovernmenpolicomalaritreatmentartemisninlumefantrinanamodiaquin(activesshalattract zer(0%iadditiot0imposeoanti retroviral drugs forHIV/AIDS.
 
B. Manufacture-in-bonschem(MIBS)
ThsuspensioothimportatiooitembanneundethMIBschemhabeeliftedHoweverthe C omptrolleof
Customshoulensurstricsupervisioanmonitorintguaragainsdiversion.
 
CDutincreasofinisheropeancables
Finisheropescablesetc(7312.10-90antwinecordageropescablesetc(5607.10-90)shalattract a dutratof
40tproteclocamanufacturers.
 
DDutreductioosteewirropeanfibrropes
Thfollowinramaterialfothmanufacturinosteewirropeanfibrropes , importebbonafidmanufacturers onlyshalattract a 5dutrate:
–   Steewir(0.264.7mdiameter(7217.10-9an7229.10-90).
–   Manilyar(5305.29).
–   Nyloyar(5402.10).
–   Textilsling(5609.00).
–   Fittingfoslings:

 
 
 
i    shackle(7315.19);
ii    hook(7326.19);
iii   masterlink(7315.82);
iv   steesleeve(7307.29);
v   aluminiusleeve(7609.00);
vi   thimble(7326.1an7326.90).
 
EPalliativmeasureovehicles
Fullbuilt-upassengervehicle(buses(8702.10-90shalattract a 10dutrati2005.
 
FIndustriamachineransparparts
Alindustriamachineranpartthereo(othethadomesticichapter848an9shalenjoy a 2.5dutratand shalbVAfree.
 
GDutodonateitems
Aldonationfrointernationadonoagencies/countriee.gReCrossReCrescentetc.witthapprovaof the
HonorablMinisterattract a 0.5dutrate.
 
Pleasensurstriccompliancwitthabovdirectives.