copy of nigerian custom tarrif 2009 to 2018

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Nigerian Custom Tarrif Book 2009-2018 CET code Description System Unit 0101100000 Live Pure-bred breeding horses,asses, mules an U 0101900000 Other live horses, asses, mules and hinnies U 0102100000 Live pure-bred breeding bovine animals U 0102900000 Other live bovine animals U 0103100000 Live Pure-bred breeding swine U 0103910000 Other live swine weighing less than 50kg U 0103920000 Other live swine weighing 50kg or more U 0104101000 Pure-bred breeding Sheep U 0104109000 Other live sheep U 0104200021 Pure-bred breeding animals - goats U 0104200029 Other goats U 0105110000 Fowls of the species Gallus domesticus U 0105120000 Turkeys U 0105190000 Other live poultry weighing not more than 185 U 0105940000 Fowls of the species Gallus domesticus U 0105990000 Other fowls of the species Gallus domesticus U 0106110000 Primates U 0106120000 Whales,dolphines and porpoises(mammals of the U 0106191100 Camels U 0106191900 Other animals of a kind used for human food U 0106199000 Other: other animals of a kind used for human U 0106200000 Reptiles (including snakes and turtles) U 0106310000 Birds of prey U 0106320000 Psittaciformes(including Parrots, parakeets, M U 0106390000 Other birds U 0106900000 Other live animals U 0201100000 Fresh or chilled meat of bovine carcasses and half carcass 0201200000 Other cuts of fresh or chilled bovine animals meat with bo 0201300000 Fresh or chilled boneless bovine meat 0202100000 Frozen meat of bovine carcasses and half carcasses 0202200000 Other cuts of frozen bovine meat with bone in 0202300000 Frozen Boneless meat of Bovine animals 0203110000 Fresh or chilled swine carcasses and half carcasses 0203120000 Fresh or chilled Hams, shoulders and cuts thereof of swine 0203190000 Other fresh or chilled meat of swine 0203210000 Frozen swine carcasses and half carcasses 0203220000 Frozen Hams, shoulders and cuts thereof of with bone in 0203290000 Other frozen meat of swine 0204100000 Fresh or chilled lamb carcasses and half carcasses 0204210000 Fresh or chilled sheep carcasses and half carcasses (excl. 0204220000 Other cuts of fresh, chilled or frozen meat of sheep or go 0204230000 Fresh or chilled boneless meat of sheep 0204300000 Frozen lamb carcasses and half carcasses 0204410000 Frozen sheep carcasses and half carcasses 0204420000 Other cuts of other frozen meat of sheep with bone in 0204430000 Frozen Boneless meat of sheep 0204500000 Fresh, chilled or frozen goat meat 0205000000 Meat of horses, asses, mules or hinnies, fresh, chilled or 0206100000 Fresh or chilled edible bovine offal 0206210000 Frozen bovine tongues 0206220000 Frozen bovine livers 0206290000 Other edible offal, fresh or chilled of bovine animals 0206300000 Fresh or chilled edible swine offal 0206410000 Frozen swine livers

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This is the various Import Duty Rates for items sent to Nigeria. The document is from The Official Site of the Nigerian Customs Customs Service.These documents only give duty rates. Import guidelines and Import prohibition list may be required for exports to Nigeria from other Countries.Posted by Kelani Yusuf. I have quality experience in handling import procedures for Nigerian companies. My companies have imported items from China, Malaysia, Romania, Britain, South Africa etc. I am available to provide further advice if needed. More documents on Imporatation matters will follow. Thanks.Kelani Yusuf [email protected]

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Page 1: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

CET code Description System Unit Import Duty Value Added T0101100000 Live Pure-bred breeding horses,asses, mules and hinnies U 5 50101900000 Other live horses, asses, mules and hinnies U 20 50102100000 Live pure-bred breeding bovine animals U 5 50102900000 Other live bovine animals U 20 50103100000 Live Pure-bred breeding swine U 50103910000 Other live swine weighing less than 50kg U 200103920000 Other live swine weighing 50kg or more U 200104101000 Pure-bred breeding Sheep U 50104109000 Other live sheep U 200104200021 Pure-bred breeding animals - goats U 50104200029 Other goats U 200105110000 Fowls of the species Gallus domesticus U 50105120000 Turkeys U 50105190000 Other live poultry weighing not more than 185 g U 50105940000 Fowls of the species Gallus domesticus U 200105990000 Other fowls of the species Gallus domesticus U 200106110000 Primates U 200106120000 Whales,dolphines and porpoises(mammals of the order U 200106191100 Camels U 200106191900 Other animals of a kind used for human food U 200106199000 Other: other animals of a kind used for human food U 200106200000 Reptiles (including snakes and turtles) U 200106310000 Birds of prey U 20 50106320000 Psittaciformes(including Parrots, parakeets, Macaws and U 20 50106390000 Other birds U 20 50106900000 Other live animals U 20 50201100000 Fresh or chilled meat of bovine carcasses and half carcasses 200201200000 Other cuts of fresh or chilled bovine animals meat with bone in 200201300000 Fresh or chilled boneless bovine meat 200202100000 Frozen meat of bovine carcasses and half carcasses 200202200000 Other cuts of frozen bovine meat with bone in 200202300000 Frozen Boneless meat of Bovine animals 200203110000 Fresh or chilled swine carcasses and half carcasses 200203120000 Fresh or chilled Hams, shoulders and cuts thereof of swine with bone in 200203190000 Other fresh or chilled meat of swine 200203210000 Frozen swine carcasses and half carcasses 200203220000 Frozen Hams, shoulders and cuts thereof of with bone in 200203290000 Other frozen meat of swine 200204100000 Fresh or chilled lamb carcasses and half carcasses 200204210000 Fresh or chilled sheep carcasses and half carcasses (excl. lamb) 200204220000 Other cuts of fresh, chilled or frozen meat of sheep or goats with bone i 200204230000 Fresh or chilled boneless meat of sheep 200204300000 Frozen lamb carcasses and half carcasses 200204410000 Frozen sheep carcasses and half carcasses 200204420000 Other cuts of other frozen meat of sheep with bone in 200204430000 Frozen Boneless meat of sheep 200204500000 Fresh, chilled or frozen goat meat 200205000000 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 200206100000 Fresh or chilled edible bovine offal 200206210000 Frozen bovine tongues 200206220000 Frozen bovine livers 200206290000 Other edible offal, fresh or chilled of bovine animals 200206300000 Fresh or chilled edible swine offal 200206410000 Frozen swine livers 20

Page 2: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

0206490000 Other frozen edible offal of swine 200206800000 Other edible offal of bovine animals,swine,sheep,goats,horses,asses,mul 200206900000 Other frozen edible offal of bovine animals,swine,sheep,goats,horses,as 200207110000 Fresh or chilled fowls of species gallus domesticus not cut in pieces 200207120000 Frozen fowls of species gallus domesticus not cut in pieces 200207130000 Fresh or chilled cuts and offal of fowls of the species gallus domesticus 200207140000 Frozen cuts and offal of fowls of species gallus domesticus 200207240000 Fresh or chilled meat of turkeys not cut in pieces 200207250000 Frozen meat of turkeys not cut in pieces 200207260000 Fresh or chilled cuts and offal of turkeys 200207270000 Frozen cuts and offal of turkeys 200207320000 Fresh or chilled ducks, geese or guinea fowls not cut in pieces 200207330000 Frozen ducks, geese or guinea fowls not cut in pieces 200207340000 Fresh or chilled fatty livers of ducks, geese or guinea fowls 200207350000 Other fresh or chilled meat of ducks, geese or guinea fowls 200207360000 Other frozen meat ducks, geese or guinea fowls 200208100000 Fresh, chilled or frozen meat and edible offal of rabbits or hares 200208300000 Other meat and edible offal, fresh, chilled or frozen of primates 200208400000 Other meat and edible meat offal, fresh, chilled or frozen of whales, dol 200208500000 Other meat and edible meat offal, fresh, chilled or frozen of reptiles 200208900000 Other meat and edible meat offal, fresh , chilled or frozen 200209000000 Pig&Poultry fat,notrendered/extracted fresh/chilled,frozen,salted in br 200210110000 Meat of swine hams, shoulders and cuts thereof with bone in 200210120000 Meat of swine Bellies (streaky) and cuts thereof 200210190000 Other meat of swine 200210200000 Meat of bovine animals, salted, in brine, dried or smoked 200210910000 Other meat of primates including edible flours and meals of meat or mea200210920000 Other meat of whales, dolphins etc, including edible flours and meals of 200210930000 Other meat of reptiles, including edible flours and meals of meat or meat200210990000 Other meats, including edible flours and meals of meat or meat offal 200301100000 Live ornamental fish 10 50301910000 Other live fish-Trout(Salmo trutta, oncorhynchus mykiss, oncorhynchus c100301920000 Live Eels (Anguilla spp.) 100301930000 Live carp 100301940000 Bluefin tunas (Thunnus thynnus) 100301950000 Southern bluefin tunas(Thunnus maccoyii) 100301990000 Other live fish 100302110000 Fresh or chilled Trout(Salmo Trutta,Onc'mykiss, clarki, aguabonita,gilae 100302120000 Fresh/Chilled Pacific salmon (Oncorhynchus nerka, gorbuscha, keta, tsc 100302190000 Other salmonidae, excluding livers and roes 100302210000 Fresh or chilled Flat fish - halibut(Reinharditus hippoglossoides,Hippoglo100302220000 Fresh or chilled Flat Fish - plaice (Pleuronectess platessa) 100302230000 Fresh or chilled sole (Solea spp.) 100302290000 Other Flat fish excluding livers and roes 100302310000 Fresh or chilled albacore or longfinned tunas(Thunnus alalunga) 100302320000 Fresh or chilled yellowfin tunas (Thunnus albacares) 100302330000 Fresh or chilled skipjack or stripe-bellied bonito 100302340000 Fresh or Chilled Bigeye tunas (thunnus obsesus) 100302350000 Fresh or chilled Bluefin tunas(thunnus thynnus) 100302360000 Fresh or chilled Southern bluefin tunas (thunnus maccoyii) 100302390000 Other Tunas (of genus Thunnus) skipjack or stripe-bellied bonito excldg. 100302400000 Fresh or chilled herrings (Cluppea harengus,Clupea pallasil) excl. livers a 100302500000 Fresh or chilled cod (Gadus morhua,Gadus ogac,Gadus macrocephalus) exc100302610000 Fresh or chilled sardines(Sardina pilchardus,Sardinopps spp) brisling or s100302620000 Fresh or chilled haddock (Melanogrammus aeglefinus) 10

Page 3: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

0302630000 Fresh or chilled coalfish (Pollachius Virens) 100302640000 Fresh or chilled mackerel (Scomber scombrus,Scomber australasicus,Sc 100302650000 Fresh or chilled dogfish and other sharks 100302660000 Fresh or chilled Eels(Anguilla spp) 100302670000 Swordfish(Xiphias gladius) 100302680000 Toothfish (Xiphias gladius) 100302690000 Other fish excluding livers and roes 100302700000 Fresh or chilled fish livers and roes 100303110000 Frozen Pacific Sockeye salmon (red salmon) (oncorhynchus nerka) 100303190000 Other Pacific salmon (Oncorhynchus nerka, etc) 100303210000 Other Salmonidae Trout (Salmo trutta,Oncorhynchus mykiss,etc) excludin100303220000 Frozen Atlantic salmon (Salmo salar) and danube salmon (Hucho hucho) 100303290000 Other Salmonidae, excluding livers and roes 100303310000 Frozen Halibut (Reinharditus hippoglossoides, Hippoglossus hippoglossus100303320000 Frozen plaice (Pleuronectes platessa) 100303330000 Frozen sole (Solea spp) 100303390000 Other Flat fish (Pleuronectidae,Bothidae,Cynoglossidae,sole) excluding l100303410000 Frozen Albacore or longfinned tunas (Thunnus alalunga) 100303420000 Frozen yellowfin tunas (Thunnus Albacares) 100303430000 Frozen skipjack or stripe-bellied bonito 100303440000 Frozen Bigeye tunas (thunnus obsesus) 100303450000 Frozen Bluefin tunas (thunnus thynnus) 100303460000 Frozen Southern bluefin tunas (thunnus maccoyii) 100303490000 Other Tunas (of the genus Thunnus) excluding livers and roes 100303510000 Herrings (Clupea harengus, Clupea pallasii) 100303520000 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 100303610000 Swordfish (Xiphias gladius) 100303620000 Toothfish (Dissostichus spp.) 100303710000 Frozen sardines (Sardina pichardus,sadinops spp.),Sardinella, brisling or 100303720000 Frozen haddock(Melanogrammus aeglefinus) 100303730000 Frozen coalfish(Pollachius virens) 100303740000 Frozen mackerel(Scomber Scombrus, Schomber austalasicus, Scomber ja100303750000 Frozen dogfish and other sharks 100303760000 Frozen eels(Anguilla spp) 100303770000 Frozen sea bass(Dicentrarchus labrax, Dicentrarchus punctatus) 100303780000 Frozen hake(Merluccius spp., Urophycis spp.) 100303790000 Other fish excluding livers and roe 100303800000 Frozen fish livers and roes 200304110000 Swordfish (Xiphias gladius) 200304120000 Toothfish (Dissostichus spp.) 200304190000 Other fresh or chilled Fish fillets 200304210000 Swordfish (Xiphias gladius) 200304220000 toothfish(dissostichus spp.) 200304290000 Other frozen fish fillets 200304910000 swordfish(xiphias gladius) 200304920000 toothfish(Dissostichus spp.) 200304990000 Other: other Frozen fish fillets 200305100000 Flours meals and pellets of fish,fit for human consumption 100305200000 Livers and roes, dried, smoked, salted or in brine 200305300000 Fish fillets, dried, salted or in brine, but not smoked 200305410000 Smoked Pacific salmon (Onc'spp...rhodurus),Atlantic(Salmo salmar) & 200305420000 Smoked herrings (Clupea harengus, Clupea pallasil) 200305490000 Other smoked fish including fillets 200305510052 Cod head 100305510053 Other dried fish; cod 20

Page 4: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

0305590054 Other fish head 100305590059 Other, Fish,salted but not dried or smoked and fish in brine: 200305610000 Herrings salted or in brine but not dried or smoked (Clupea harengus,Clu200305620000 Cod (Gadus morhua,Gadus ogac, Gadus Macrocep) salted or in brine but200305630000 Anchovies (Engraulis spp.) salted or in brine but not dried or smoked 200305690000 Other fish, salted but not dried or smoked and fish in brine 200306110000 Frozen rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.200306120000 Frozen lobsters (Homarus spp.) 200306130000 Frozen shrimps and prawns 200306140000 Frozen crabs 200306190000 Other including flours, meals and pellets of crustaceans, fit for human 200306210000 Rock lobster and other sea crawfish Not frozen (Palinurus spp. Panulirus 200306220000 Lobsters Not frozen (Homarus spp.) 200306230000 Shrimps and prawns not frozen 200306240000 Crabs Not frozen 200306290000 Other,incl. flours, meals & pellets of crustaceans, fit for human consump200307100000 Oysters, live, fresh, chilled, frozen, dried, salted or in brine 200307210000 Scallops, including queen scallops, of the genera Pecten,Chlamys live, fre200307290000 Other scallops 200307310000 Mussels (Mytilus spp., Perna spp) live, fresh or chilled 200307390000 Other mussels 200307410000 Cuttle fish (Sepia officinalis,Rossia macrosoma,Sepio) and squid, live, fres200307490000 Other cuttle fish and squid 200307510000 Octopus (Octopus spp.) live, fresh or chilled 200307590000 Other octopus 200307600000 Snails other than sea snails 200307910000 Other live,fresh incl flours,meals & pellets aquatic invertbrates fit 4 h 200307990000 Others including flours,meals and pellets of aquatic invertebrates for 200401100011 Powder, granules weight 25kg or more 5 50401100019 Other milk and cream of a fat content,by weight, not exceeding 1% 20 50401200000 Milk and cream of >1% but =<6% fat, not concentrated or sweetened 20 50401300000 Milk and cream of >6% fat, not concentrated or sweetened 20 50402101000 Milk and cream powder in packings of 25kg or more 5 50402102100 Milk and cream in packs of less than 25kg sale is reserved exclusively fo 20 50402102900 Other milk and cream in powder, granules or other solid forms in packs o20 50402211000 Milk & cream in powder>1.5% fat not contain sweetening matter speciall5 50402212100 In packagings of less than 25kg sale of which is reserved exclusively for 20 50402212900 Other milk and cream in packs < 25kg not cont. added sugar/other swee20 50402291000 Other milk and Cream powder, including liquid form: In packagings of 2 5 50402292100 Other milk and cream powder in packs < 25kg sale of which is reserved 20 50402292900 Other milk and cream in packs <25kg not containing added sugar/other 20 50402910092 Other milk and cream not cont. added sugar/other sweetening matter, In10 50402910099 Other milk and cream in retail pack, not containing added sugar/other 20 50402990000 Other milk and cream powder 20 50403101000 Yogurt, Natural 20 50403102000 Yogurt, containing added fruit 20 50403103000 Yogurt, containing added cocoa 20 50403109000 Other yogurt 20 50403900091 Other butter milk, curdled milk, yogurt, cream in powder form 5 50403900099 Other butter milk, curdled milk, yogurt, cream in other forms 20 50404100000 Whey & Modified Whey, Whether or not concentrated/containing sweet20 50404900000 Other whey whether or not concentrated or containg sweetened matter;20 50405100000 Butter 20 50405200000 Dairy spreads 20 50405900091 Anhydrous Milk Fat 5 5

Page 5: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

0405900099 Other diary spreads 20 50406100000 Fresh (unripened or uncured)cheese, including whey cheese and curd 20 50406200000 Grated or powdered cheese of all kinds 20 50406300000 Processed cheese, not grated or powdered 20 50406400000 Blue-veined cheese 20 50406900000 Other Cheese 20 50407000000 Birds' eggs, in shell, fresh, preserved or cooked 20 50408110000 Dried egg yolks 20 50408190000 Egg yolks (excl. dried) 20 50408910000 Dried birds' eggs, not in shell 20 50408990000 Birds' eggs, not in shell (excl. dried) 20 50409000000 Natural honey 20 50410000000 Edible products of animal origin, not elsewhere specified or included 20 50501000000 Human hair, unworked whether or not washed or scoured; waste of hum5 50502100000 Pigs', hogs', or boars' bristles or hair and waste thereof 5 50502900000 Other bristles and hair; and waste of such bristles or hair 5 50504000000 Guts/Bladders/Stomachs of animals (excl.Fish)whole & pieces Fresh,Fro5 50505100000 Feathers of a kind used for stuffing; down 5 50505900000 Other parts of birds treated for preservation or disinfected 5 50506100000 Ossein and bones treated with acid 5 50506900000 Other bones and horn cores treated with acid or degelatinised;powder 5 50507101000 Elephant tusks of ivory; ivory powder and waste 5 50507109000 Other Ivory; ivory powder and waste 5 50507900000 Other ivory, tortoise shell etc, unworked or simply prepared but not cut 5 50508000000 Coral; shells of molluscs, crustaceans, unworked but not cut to shape, 5 50510000000 Ambergris,castoreum,civet & musk; cantharides;used in prep of pharm,fr5 50511100000 Bovine semen 5 50511910000 Other products of fish,crustaceans,molluscs; dead animals of chapt 3 5 50511990000 Other animal products not elsewhere specified, unfit for human consu 5 50601100000 Bulbs, tubers, tuberous roots, corms, crowns and rhizom U 5 50601200000 Bulbs,tubers,tuberous roots,corms,crowns and rhizomes,iU 5 50602100000 Unrooted cuttings and slips U 5 50602200000 Trees,shrubs and bushes,grafted or not,of kinds which bearU 5 50602300000 Rhododendrons and azaleas, grafted or not U 5 50602400000 Roses, grafted or not U 5 50602900000 Other live plants (including their roots), cuttings and slips; mushroom s 5 50603110000 Roses 20 50603120000 Carnations 20 50603130000 Orchids 20 50603140000 Chrysanthemums 20 50603190000 Other fresh cut flowers and flower buds 20 50603900000 Other cut flowers & flower buds of kind suitable ornamental purposes f 20 50604100000 Mosses and lichens 20 50604910000 Fresh parts of plants, without flowers or buds, for ornamental purposes 20 50604990000 Other fresh foliage, branches and other parts of plants for ornamental 20 50701100000 Seed of potatoes, fresh or chilled 50701900000 Other fresh or chilled potatoes or seed 200702000000 Tomatoes fresh or chilled 200703100000 Onions and shallots, fresh or chilled 200703200000 Garlic, fresh or chilled 200703900000 Leeks and other alliaceous vegetables, fresh or chilled 200704100000 Cauliflowers and headed broccoli, fresh or chilled 200704200000 Brussels sprouts, fresh or chilled 200704900000 Other cabbages, cauliflowers, kohirabi, kale & simila edible brassicas, fre200705110000 Cabbage lettuce (head lettuce), fresh or chilled 20

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Nigerian Custom Tarrif Book 2009-2018

0705190000 Other lettuce, fresh or chilled 200705210000 Witloof chicory (Cichorium intybus var foliosum), fresh or chilled 200705290000 Other chicory, fresh or chilled 200706100000 Carrots and turnips, fresh or chilled 200706900000 Other similar edible roots, fresh or chilled 200707000000 Cucumbers and gherkins, fresh or chilled 200708100000 Peas (pisum sativum), fresh or chilled 200708200000 Beans (vigna spp.,Phaseolus spp.), fresh or chilled 200708900000 Other leguminous vegetables fresh or chilled 200709200000 Asparagus, fresh or chilled 200709300000 Aubergines (egg plants) fresh or chilled 200709400000 Celery other than celeriac, fresh or chilled 200709510000 Mushrooms of the genus Agaricus, fresh or chilled 200709590000 Other mushrooms and truffles, fresh or chilled 200709600000 Fruits of genus capiscum or of the genus Pimenta, fresh or chilled 200709700000 Spinach, New Zealand spinach and orache spinach (garden spinach), fresh200709901000 Sweet corn 200709909000 Other vegetables 200710100000 Potatoes 200710210000 Peas (Pisum Sativum), shelled or unshelled uncooked or cooked by steam200710220000 Beans shelled or unshelled uncooked or cooked by steaming or boiling i 200710290000 Other leguminous vegetables, shelled or unshelled 200710300000 Spinach,New Zealand spinach & orache spinach (garden spinach) uncoo 200710400000 Sweet corn, (uncooked or steamed or boiling in water) frozen 200710800000 Other vegetables, (uncooked or steamed or boiling in water) frozen 200710900000 Mixtures of vegetables, (uncooked or steamed or boiling in water) froze 200711200000 Olives provisionally preserved but unsuitable for immediate consumptio200711400000 Cucumbers and gherkins, provisionally preserved but unsuitable for i 200711510000 Mushrooms of the genus agaricus, preserved but unsuitable for immed 200711590000 Other mushrooms and truffles 200711900000 Other vegetables; mixtures of vegetables, preserved but unsuitable fo 200712200000 Onions, whole, cut, sliced, broken or in powder, but not further prepare 200712310000 Mushrooms of the genus agaricus, whole, cut,sliced,broken or in powde200712320000 Wood ears (auricalaria ssp), whole, cut,sliced,broken or in powder,but 200712330000 Jelly fungi (tremella ssp), whole, cut,sliced,broken or in powder,but not 200712390000 Other mushrooms, woodears,jelly fungi & truffles whole, cut, sliced, br 200712900000 Other dried vegetables; mixtures of vegetables, whole, cut, sliced, brok 200713100000 Peas (Pisum sativum), shelled, whether or not skinned or split 200713200000 Chickpeas (garbanzos), shelled, whether or not skinned or split 200713310000 Beans dried of species Vigna mungo,Hepper/ vigna radiata,shelled/skinne200713320000 Beans specially prepared for sowing, dried shelled whether or not skinne200713330000 Kidney beans, including white pea beans(Phaseolus Vulgaris),dried,shell 200713390000 Other beans, dried, shelled whether or not skinned or split 200713400000 Lentils, dried, shelled, whether or not skinned or split 200713500000 Broad beans and horse beans, dried, shelled, whether or not skinned or s200713900000 Other lentils and broad beans, dried, shelled, whether or not skinned or 200714100000 Manioc(cassava),fresh,chilled,frozen/dried, whether/not sliced or in form200714200000 Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or i200714901000 Yams 200714909000 Other roots and tubers 200801110000 Coconuts, desiccated, fresh or dried, whether or not shelled or peeled 20 50801190000 Other coconuts, fresh or dried, whether or not shelled or peeled 20 50801210000 Brasil nuts, in shell 20 50801220000 Brasil nuts, Shelled 20 50801310000 Cashew nuts, in shell 20 5

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Nigerian Custom Tarrif Book 2009-2018

0801320000 Cashew nuts, shelled 20 50802110000 Almonds, in shell, fresh or dried 20 50802120000 Almonds, shelled 20 50802210000 Hazlenuts in shell 20 50802220000 Hazlenuts shelled 20 50802310000 Walnuts in shell 20 50802320000 Walnuts shelled 20 50802400000 Chestnuts (castanea spp.) 20 50802500000 Pistachios 20 50802600000 Macadamia nuts 20 50802901000 Kola nuts 20 50802909000 Other nuts 20 50803000000 Bananas, including plantains, fresh or dried0803001000 Fresh plantains 200803002000 Fresh Bananas 200803009000 Other dried bananas 200804100000 Dates, fresh or dried 50804200000 Figs, fresh or dried 200804300000 Pineapples, fresh or dried 200804400000 Avocados, fresh or dried 200804501000 Mangoes 200804509000 Other guavas, mangoes and mangostee 200805100000 Oranges, fresh or dried 200805200000 Mandarins(incl tangerines & satsumas);clementines,wilkings & similar cit200805400000 Grapefruit, fresh or dried,including pomelos 200805500000 Lemons and limes, fresh or dried 200805900000 Other citrus fruit, fresh or dried 200806100000 Fresh grapes, fresh or dried 200806200000 Dried grapes 200807110000 Watermelons 200807190000 Other melons 200807200000 Pawpaws (papayas) 200808100000 Apples, fresh 200808200000 Pears and quinces, fresh 200809100000 Apricots, fresh 200809200000 Cherries,fresh 200809300000 Peaches, including nectarines, fresh 200809400000 Plums and sloes, fresh 200810100000 Strawberries, fresh 200810200000 Raspberries, blackberries, mulberries and loganberries, fresh 200810400000 Cranberries, bilberries and other fruits of the genus Vaccinium, fresh 200810500000 Kiwifruit, fresh 200810600000 Durians, fresh 200810900000 Other fruit, fresh 200811100000 Strawberries, uncooked or steamed or boiling in water, frozen, whether 200811200000 Raspberries, blackberries, mulberries, loganberries, black, white or red 200811900000 Other fruits & nuts,uncooked/steamed/boiling in water,frozen,whether 200812100000 Cherries, provisionally preserved but unsuitable for immediate consump200812900000 Other fruit and nuts, provisionally preserved but unsuitable for immed 200813100000 Dried apricots 200813200000 Dried prunes 200813300000 Dried apples 200813401000 Tamarines 200813409000 Other fruits dried other than that of heading 08.01 to 08.06 200813500000 Mixtures of dried fruit and nuts, nes 20

Page 8: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

0814000000 Peel of citrus fruit or melons, fresh,frozen, dried, or preseved in preserva5 50901111100 Arabica: Cherry red 20 50901111400 Arabica extra prima, prima superior 20 50901111700 Arabica normal, Small, very small sized 20 50901111900 Other Arabica coffee: not roasted not decaffeinated 20 50901112100 Robusta: Cherry red 20 50901112400 Robusta extra prima, prima superior 20 50901112700 Robusta normal, small, very small sized 20 50901112900 Other Robusta coffee not roasted, not decaffeinated 20 50901113100 Arabusta: Cherry red 20 50901113400 Arabusta extra prima, prima superior 20 50901113700 Normal, Small, very small sized 20 50901113900 Other Arabusta coffee: not roasted not decaffeinated 20 50901114100 Liberica: Cherry red 20 50901114400 Extra prima, prima superior 20 50901114700 Normal, Small, very small sized 20 50901114900 Other Liberica coffee: not roasted, not decaffeinated 20 50901115100 Other types: Cherry red 20 50901115400 Extra prima, prima superior 20 50901115700 Normal, Small, very small sized 20 50901115900 Other types: coffee not roasted not decaffeinated 20 50901121000 Decaffeinated: Robusta 20 50901122000 Decaffeinated: Arabusta 20 50901129000 Other decaffeinated coffee 20 50901211000 Not Decaffeinated: Uncrushed 20 50901212000 Not Decaffeinated: Crushed 20 50901220000 Decaffeinated 20 50901900000 Other coffee roasted not decaffeinated 20 50902100000 Green tea (not fermented) in immediatepackings of a content not excee20 50902200000 Other green tea (not fermented) 10 50902300000 Black tea (fermented) and partly fermented tea, in immediate packings 10 50902400000 Other black tea(fermented) and other partly fermented tea. 10 50903000000 Mate 10 50904110000 Pepper: neither crushed nor ground 200904120000 Pepper: crushed or ground 200904200000 Fruits of genus capiscum or of the genus Pimenta,dried or crushed or g 200905000000 Vanilla 20 50906110000 Cinnamon (Cinamomum zeylanicum Blume) 20 50906190000 Other Cinnamon and cinnamon flowers 20 50906200000 Crushed or ground Cinnamon and cinnamon-tree flowers 20 50907000000 Cloves, (whole fruit, cloves and stems) 20 50908100000 Nutmeg 20 50908200000 Mace 20 50908300000 Cardamoms 20 50909100000 Seeds of anise or badian 20 50909200000 Seeds of coriander 20 50909300000 Seeds of cumin 20 50909400000 Seeds of caraway 20 50909500000 Seeds of fennel; juniper berries 20 50910100000 Ginger 20 50910200000 Saffron 20 50910300000 Turmeric (curcuma) 20 50910910000 Mixtures referred to in Note 1 (b) to this chapter 20 50910990000 Other spices 201001100000 Durum wheat 5

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Nigerian Custom Tarrif Book 2009-2018

1001900000 Other wheat and meslin 51002000000 Rye 51003000000 Barley 51004000000 Oats 51005100000 Maize (corn) Seed 51005900000 Other maize(corn) 51006101000 Rice Seed 51006109000 Other rice 51006200000 Husked (brown) rice 51006301000 Semi-milled or wholly milled rice, in packagings of more than 5kg or in b 101006309000 Semi-milled or wholly milled rice, in packagings of at least 5kg 101006400000 Broken rice 101007000000 Grain sorghum 51008100000 Buckwheat 51008200000 Millet 51008300000 Canary seed 51008900000 Other cereals 51101000000 Wheat or meslin flour 351102100000 Rye flour 201102200000 Maize (corn) flour 351102901000 Cereal flour of millet or sorghum 351102909000 Other cereal flour 201103110000 Groats and meals of wheat 51103130000 Groats and meals of maize (corn) 101103190000 Groats and meals of other cereals 101103200000 Pellets 101104120000 Rolled or flaked grains of Oats 101104190000 Rolled or flaked grains of other cereals 101104220000 Other worked grains of oats, nes 101104230000 Other worked grains of maize (corn) 101104290000 Other worked grains of other cereals, 101104300000 Germ of cereals,whole,rolled,flaked or ground 101105100000 Flour, meal and powder of potatoes 101105200000 Flakes, granules and pellets of potatoes 101106100000 Flour, meal and powder of the dried leguminous vegetables of heading 201106201000 Flour, meal and powder of cassava (including Cassava flakes or Gari) 201106202000 Flour, meal and powder of yam 201106209000 Flour, meal and powder of other roots and tubers or sago 201106300000 Flour, meal and powder of the products of chapter 8 201107100000 Malt, not roasted 51107200000 Malt, roasted 51108110010 Wheat starch: Pharmaceutical grade 201108110011 Other wheat starch 351108120012 Maize (corn) starch: Pharmaceutical grade 201108120013 Other maize (corn) starch 351108130014 Potato starch: Pharmaceutical grade 201108130015 Other potato starch 351108140016 Manioc(cassava) starch: Pharmaceutical Grade 201108140017 Other manioc (cassava) starch 351108190018 Other Starches: Pharmaceutical Grade 201108190019 Other starches 351108200000 Inulin 101109000000 Wheat gluten,whether or not dried. 101201000000 Soya beans,whether or not broken. 10 51202101000 Ground nuts: In shell: seeds 5 5

Page 10: Copy of Nigerian Custom Tarrif 2009 to 2018

Nigerian Custom Tarrif Book 2009-2018

1202102000 Ground nuts used for manufacturing oil 5 51202109000 Ground nuts: Other 5 51202201000 Ground nuts: Shelled , whether or not broken:(Seeds) 5 51202202000 Ground nuts: Shelled , whether or not broken: Used for manufacturing oi5 51202209000 Ground nuts: Other 5 51203000000 Copra 5 51204000000 Linseed, Whether or not broken 5 51205100000 Low erucic acid rape or colza seeds 5 51205900000 Other Rape or coiza seeds, whether or not broken 5 51206000000 Sunflower seeds, whether or not broken. 5 51207201000 Cotton seeds: Of a kind used for sewing 5 51207209000 Cotton seeds: Other 5 51207400000 Sesamum seeds, whether or not broken 5 51207500000 Mustard seeds, whether or not broken 5 51207910000 Poppy seeds, whether or not broken 5 51207991000 Shea Nuts 5 51207999900 Shea Nuts : Other 5 51208100000 Flour and meals of Soya bean 10 51208900000 Other flours and meal of oil seeds or oleaginous fruit, other than those 10 51209100000 Sugar beet seed used for sowing 5 51209210000 Lucerne (alfalfa) seed, of a kind used for sowing 5 51209220000 Clover seed, of a kind used for sowing 5 51209230000 Fescue seed, of a kind used for sowing 5 51209240000 Kentucky blue grass seed, of a kind used for sowing 5 51209250000 Rye grass seed, of a kind used for sowing 5 51209290000 Other seeds of forage plants, of a kind used for sowing, nes 5 51209300000 Seeds of herbaceous plants cultivated for their flowers of a kind used fo 5 51209910000 Vegetable seed, of a kind used for sowing 5 51209990000 Other seeds, fruit and spores, of a kind used for sowing, nes 5 51210100000 Hop cones neither ground nor powdered nor in the form of pellets, fresh5 51210200000 Hop cones, ground, powdered or in pellets; lupulin, fresh or dried 5 51211200000 Ginseng roots, fresh or dried used in perfumary, in pharmarcy or for inse5 51211300000 Coca leaf,used in perfumary,in pharmacy or for insecticidal,fungicidal or 5 51211400000 Poppy straw,used in perfumary,in pharmacy or for insecticidal,fungicidal5 51211901000 Plants and parts of plants for Pharmaceutical purposes e.g Cinchona Bac5 51211902000 Pyrethrum 5 51211909000 Other plants and parts of plants used in perfumary, in pharmacy or for in5 51212200000 Seasweeds and other algae, fresh, chilled, frozen or dried whether or n 5 51212910000 Sugar beet, fresh, chilled, frozen, dried whether or not ground used for 5 51212990000 Other vegetable products used primarily for human consumption, fresh/d5 51213000000 Cereal straw and husks,unprepared,whether or not chopped,ground,pres5 51214100000 Lucerne (alfalfa) meal and pellets 5 51214900000 Other forage products,whether or not in the form of pellets 5 51301200000 Gum Arabic 51301900000 Other lac 51302110000 Opium, whether or not modified, derived from vegetable products 5 51302120000 Vegetable saps and extracts of liquorice 5 51302130000 Vegetable saps and extracts of hops 5 51302190000 Other vegetable saps and extracts, nes 5 51302200000 Pectic substances, pectinates and pectates 5 51302310000 Agar-agar whether or not modified, derived from vegetable products 5 51302320000 Mucilages and thickeners derived from locust beans,locust bean seeds a5 51302390000 Other mucilages & thickeners,modified or not derived from vegetable p 5 51401100000 Bamboos used primarily for plaiting 5 51401200000 Rattans used primarily for plaiting 5 5

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Nigerian Custom Tarrif Book 2009-2018

1401900000 Other vegetable materials of a kind used primarily for plaiting 5 51404200000 Cotton linters 5 51404901000 Hard seeds, pups, hulls, and nuts of a kind used for carving 5 51404909000 Other hard seeds, pups, hulls and nuts 5 51501000000 Pig fat(including lard) and poultry fat,other than that of Heading 02.09 10 51502001000 Tallow (including premier just) 5 51502009000 Other fats of bovine animals, sheep or goats 5 51503000000 Lard stearin, lard oil,oleostearin,oleo-oil and tallow oil,not emulsified,m 5 51504100000 Fish-liver oils and their fractions, whether or not refined, but not chemic10 51504200000 Fats and oils and their fractions, of fish,other than liver oils 10 51504300000 Fats and oils and their fractions,of marine mammals 10 51505000000 Wool grease and fatty substances derived therefrom(including lanolin) 5 51506000000 Other animal fats and oils and their fractions,refined or not,but not che 10 51507100000 Soyabean crude oil,whether or not degummed 351507900000 Other soyabean oil (excl. crude) and fractions refined or not but not che 351508100000 Groundnut Crude oil, whether or not refined but not chemically modifie 351508901000 Ground nut oil put up for retail sale in packings of a net content not exc 351508909000 Other Ground nut oil 351509100011 Olive oil: Virgin: Put up for retail sale in packings not exceeding 5kg 20 51509100019 Other olive oil: Virgin 10 51509901000 Other olive oil: Put up for retail sale in packings not exceeding 5kg 20 51509909000 Other olive oil 101510000010 Other oils, obtained solely from olives, put up for retail sale in packings <351510000019 Other oils, obtained solely from olives 351511101000 Crude palm oil : For soap manufacture 351511109000 Other crude palm oil 351511901000 Palm Olein whether or not refined but not chemically modified 351511909000 Other crude palm oil 351512110000 Crude sunflower -seed or safflower oil 351512190000 Other Sunflower seed & saf flower oil & its fractions thereof 351512210000 Crude cotton seed oil,whether or not gossypol has been removed 351512290000 Other cotton seed oil and its fractions,refined/not but not chemically mo351513110000 Crude Coconut (copra) oil 351513190000 Other coconut(copra) oil and its fractions refined but not chemically mod351513211000 Crude Palm kernel or babbasu oil and fractions thereof, for soap manufa351513219000 Other crude palm kernel or babbasu oil and fractions thereof 351513290000 Other Palm Kernel/Babassu oil and fractions refined/not, but not chemic351514110000 Crude low erucic acid rape or colza oil 351514190000 Other low erucic acid rape or colza and its fraction refined but not chem351514910000 Crude oil of other fractions of Rape,colzar/mustard oil refined/not,not 351514990000 Other rape, colza or mustard oil whether or not refined but not chemica351515110000 Crude Linseed oil 101515190000 Other linseed oil and fractions refined or not but not chemically modifie 101515210000 Crude maize (corn) oil 351515290000 Other maize (corn) oil & its fractions whether/not refined but not chemi351515300000 Castor oil and its fractions 101515500000 Sesame oil and its fractions 351515901100 Crude shea oil 351515901900 Other shea oils 351515909000 Other fixed vegetable fats and oils 351516100000 Animal fats and oils and their fractions 351516200021 Hydrogenated vegetable fats 101516200029 Other animal fats and oils and their fractions,refined or not,but not fur 351517100000 Margarine, excluding liquid margarine 20 51517901000 Other edible mixtures, or preparations of animal or vegetable fats or oils20 5

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Nigerian Custom Tarrif Book 2009-2018

1517909000 Other magarine; edible mixtures or preparations 20 51518000000 Animal/veg fats & oils boiled,oxidised,suplphurised,blown, chemically 20 51520000000 Glycerol, crude, glycerol waters and glycerol lyes 10 51521100000 Vegetable waxes 5 51521901000 Crude shea (karite) oil and its fractions 5 51521901900 Other shea (karite) oil and its fractions 5 51521909000 Other vegetable waxes, bees wax, other insect waxes, whether or not re5 51522000000 Degras;residues resulting from the treatment of substances or animal o 10 51601001000 Sausages and similar products: of liver 20 51601009000 Other sausages and similar products of meat, meat offal or blood 20 51602100000 Homogenized preparations of meat, meat offal or blood 20 51602200000 Preparations of liver of any animal 20 51602310000 Prepared, or preserved meat, meat offal or blood of turkeys 20 51602320000 Prepared/Preserved Meat,Offal/Blood of Fowls of Species Gallus Domest20 51602390000 Other prepared or preserved meat, meat offal or blood of poultry of he 20 51602410000 Preparations of swine hams and cuts thereof 20 51602420000 Preparations of swine shoulders and cuts thereof 20 51602490000 Preparations of swine meat, including mixtures 20 51602500000 Preparations of meat, offal or blood of bovine animals 20 51602900000 Preparations of meat incl.preparations of blood of any animal 20 51603000000 Extracts and juices of meat,fish or crustaceans, molluscs or other aquati 20 51604110000 Prepared or preserved salmon whole or in pieces but not minced 20 51604120000 Prepared or preserved herrings whole or in pieces but not minced 20 51604131000 Sardines in a 1/4 club cans of a height not exceeding 30mm 20 51604139000 Other Sardines, sardinella and brisling or sprate 20 51604140000 Prepared or preserved tuna, skipjack and bonito (sarda spp.)whole/in p 20 51604150000 Prepared or preserved mackerel whole or in pieced but not minced 20 51604160000 Prepared or preserved anchovies whole or in pieces but not minced 20 51604190000 Other fish, whole or in pieces, but not minced 20 51604200000 Other prepared or preserved fish 20 51604300000 Caviar and caviar substitutes 20 51605100000 Crab, prepared or preserved 20 51605200000 Shrimps and prawns, prepared or preserved 20 51605300000 Lobster, prepared or preserved 20 51605400000 Other Crustaceans prepared or preserved 20 51605900000 Other crustaceans, molluscs and other aquatic invertebrates prepared o20 51701110000 Cane Sugar 5 51701120000 Beet Sugar 5 51701911000 Other Sugar cont. added flavouring/colouring matter: In powder, crystal 20 51701919000 Other sugar containing added flavouring or colouring matter 20 51701991000 Sugar for industrial use 20 51701999000 Other cane or beet sugar and chemically pure sucrose, in solid form 20 51702110000 Lactose & Lactose Syrup Cont.by weight>=99% or more Lactose calculate51702190000 Other lactose and lactose syrup 20 51702200000 Maple sugar and maple syrup 5 51702300000 Glucose and glucose syrup, not containing fructose or containing <20% w51702400000 Glucose & glucose syrup,containing>=20%but <50% by weight of fructose5 51702500000 Chemically pure fructose 5 51702600000 Other fructose & fructose syrup, containing>50% by weight of fructose ex5 51702900000 Other,incl.invert sugar &other sugar & sugar syrup blends cont 50% by w51703100000 Cane molasses resulting from the extraction or refining of sugar 10 51703900000 Other Molasses resulting from the extraction or refining of sugar 10 51704100000 Chewing gum, whether or not sugar-coated 35 51704900000 Other Sugar confectionery (incl. white chocolate), not containing cocoa 35 51801001100 Superior quality raw cocoa beans 5 5

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Nigerian Custom Tarrif Book 2009-2018

1801001200 Standard quality raw cocoa beans 5 51801001800 Other quality raw cocoa beans 5 51801001900 Roasted cocoa beans 5 51801002000 Broken cocoa beans 5 51802000000 Cocoa shells, husks, skins and other cocoa waste 10 51803100000 Cocoa paste, not defatted 10 51803200000 Cocoa paste, wholly or partly defatted 10 51804000000 Cocoa butter, fat and oil 10 51805001000 Cocoa powder, containing added sugar or other sweetening matter,of pa20 51805009000 Other cocoa powder, containing added sugar or other sweetening matte20 51806100000 Cocoa powder, containing added sugar or other sweetening matter 20 51806200000 Other prepns in blocks, slabs weighing >2kg or in liquid, paste, powder 20 51806310000 Other chocolate preparations filled in blocks, slabs or bars 20 51806320000 Other chocolate preparations not filled in blocks, slabs or bars 20 51806901000 Other confectionaries containing cocoa and chocolate 20 51806909000 Other food preparations containing cocoa and chocolate 20 51901100000 preparations for infant use, put up for retail sale 101901200000 Mixes and doughs for the preparation of bakers' wares of heading 19.0510 51901900091 Other fat filled milk 5 51901900092 Other malted beverage powder in bulk not less than 25kg 10 51901900099 Other, including malted beverage in retail pack 20 51902110000 Uncooked pasta containing eggs not stuffed or otherwise prepared 20 51902190000 Other uncooked pasta, not stuffed or containing eggs 20 51902200000 Stuffed pasta, whether or not cooked or otherwise prepared 20 51902300000 Other pasta 20 51902400000 Couscous 20 51903000000 Tapioca and substitutes prepared from starch in flakes, grains, pearls, sif20 51904100000 Prepared foods obtained by the swelling or roasting of cereals or other 20 51904200021 Oat meal in bulk not less than 25kg 10 51904200029 Other, including oat meal in retail pack 20 51904300000 Bulgur wheat 20 51904900000 Other prepared foods obtained by the swelling or roasting of cereals/ce 20 51905100000 Crispbread whether or not containing cocoa 20 51905200000 Gingerbread and the like whether or not containing cocoa 20 51905310000 Sweet biscuits whether or not containg cocoa 20 51905320000 Waffles and waffers 20 51905400000 Rusks, toasted bread and similar toasted products whether or not conta 20 51905900000 Other sweet biscuits, waffles and waffers 20 52001100000 Cucumbers and gherkins 20 52001900000 Other vegetables,fruit,nuts & other edible plants preserved by vinegar o20 52002100000 Tomatoes, whole or in pieces, preserved otherwise than by vinegar or ac20 52002901000 Other tomato paste or concentrate including powder not put up for retai5 52002902000 Other tomato paste or concentrate including powder put up for retail sa20 52002909000 Other tomatoes prepared or preserved otherwise than by vinegar or ace20 52003100000 Mushrooms of the genus Agaricus preserved otherwise than by vinegar o20 52003200000 Truffles, prepared or preserved otherwise than by vinegar or acetic acid 20 52003900000 Other mushrooms and truffles, preserved other than by vinegar or aceti20 52004100000 Potatoes prepared or preserved otherwise than by vinegar or acetic acid20 52004900000 Other vegetables & other mixtures of vegs preserved other than by vineg20 52005100000 Homogenized vegetables not frozen prepared/ preserved other than by v20 52005200000 Potatoes not frozen prepared or preserved otherwise than by vinegar or 20 52005400000 Peas(pisum sativum)not frozen prepared/preserved other than by vinegar20 52005510000 Shelled beans prepared or preserved otherwise than by vinegar or acetic20 52005590000 Other beans, not frozen, prepared or preserved other than by vinegar or 20 52005600000 Asparagus prepared or preserved otherwise than by vinegar or acetic ac 20 5

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Nigerian Custom Tarrif Book 2009-2018

2005700000 Olives prepared or preserved otherwise than by vinegar or acetic acid 20 52005800000 Sweetcorn (Zea mays var. saccharata) preserved otherwise than by vinega20 52005910000 Bamboo shoots 20 52005990000 Other vegetables & other mixtures of vegetables 20 52006000000 Vegetables,Fruit,Nuts,Fruit-peel & other parts of plants preserved by Su 20 52007100000 Homogenized preparations obtained by cooking whether or not sweete 20 52007910000 Citrus fruit, obtained by cooking whether or not sweetened 20 52007990000 Other preps of jams,fruit jellies, marmalades obtained by cooking whe 20 52008111000 Peanut butter 20 52008119000 Other ground nuts 20 52008190000 Other Nuts and other seeds including mixtures 20 52008200000 Pineapples otherwise prepared or preserved, whether or not sweetened 20 52008300000 Citrus fruit otherwise prepared or preserved whether or not sweetened o20 52008400000 Pears otherwise prepared or preserved, whether or not sweetened or sp20 52008500000 Apricots otherwise prepared or preserved, whether or not sweetened or 20 52008600000 Cherries,otherwise prepared or preserved, whether or not sweetened or20 52008700000 Peaches, including nectarines otherwise prepared or preserved whether20 52008800000 Strawberries otherwise prepared or preserved whether or not sweetened20 52008910000 Palm hearts, otherwise prepared or preserved whether or not sweetened20 52008920000 Mixtures of fruits, nuts and other plants preserved whether or not swe 20 52008990000 Other fruit, nuts etc otherwise prepared or preserved, whether or not 20 52009110012 Frozen orange juice concentrates in bulk 5 52009110013 Other frozen orange juice: in retail sale packings 20 52009120014 Orange juice not frozen, of a Brix value not exceeding 20: Concentrate i 5 52009120015 Orange juice not frozen, of a Brix value not exceeding 20: Other, in retail20 52009190016 Other orange juice concentrate in bulk 5 52009190019 Other orange juice concentrate in retail sale packings 20 52009210022 Grapefruit (including pomelo) juice of a Brix value <= 20: concentrate in 5 52009210023 Other grapefruit (including pomelo) juice of a Brix value <= 20: In retail 20 52009290024 Other grapefruit (including pomelo) juice: Concetrate in bulk 5 52009290029 Other grapefruit (including pomelo) juice: In retail sale packings 20 52009310032 Juice of any other single citrus fruit of a Brix value <=: Concentrate in bu 5 52009310033 Juice of any other single citrus fruit of a Brix value <= 20: In retail sale p 20 52009390034 Other juice of any other single citrus fruit: Concentrate in bulk 5 52009390039 Other juice of any other single citrus fruit: In retail sale packings 20 52009410042 Pineapple juice of a Brix value not exceeding 20: Concentrate in bulk 5 52009410043 Pineapple juice of a Brix value not exceeding 20: In retail sale packings 20 52009490044 Other pineapple juice: Concentrate in bulk 5 52009490049 Other pineapple juice: In retail sale packings 20 52009500051 Tomato juice: Concentrates in bulk 5 52009500059 Other tomato juice: In retail sale packings 20 52009610062 Grape juice (including grape must) of a Brix value not exceeding 30: conc5 52009610063 Grape juice (including grape must) of a Brix value <=30: In retail sale pac20 52009690064 Other grape juice (including grape must): Concentrate in bulk 5 52009690069 Other grape juice (including grape must): In retail sale packings 20 52009710072 Apple juice of a Brix value not exceeding 20: Concentrate in bulk 5 52009710073 Apple juice of a Brix value not exceeding 20: In retail sale packings 20 52009790074 Other apple juice: Concentrate in bulk 5 52009790079 Other apple juice: In retail sale packings 20 52009801081 Guavas juice: Concentrate in bulk 5 52009801082 Guavas juice: In retail sale packings 20 52009802083 Tamarind juice concentrate in bulk 5 52009802084 Tamarind juice: Other, in retail sale packings 20 52009803085 Mango juice concentrate in bulk 5 52009803086 Mango juice in retail sale packings 20 5

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Nigerian Custom Tarrif Book 2009-2018

2009809087 Other juice concentrate in bulk 5 52009809089 Other juice in retail sale packings 20 52009900091 Mixtures of juices concentrates in bulk 5 52009900099 Mixtures of juices in retail sale packings 20 52101110012 Instant coffee powder in bulk not less than 25kg 10 52101110019 Other, including instant coffee powder in retail pack 20 52101120000 Preparations with a basis of extracts, essences or concentrates of coffee20 52101200000 Extracts, essences,and concentrates of tea or mat and preparations with 20 52101300000 Roasted chicory and other roasted coffee substitutes,and extracts,essen20 52102100000 Active yeasts 5 52102200000 Inactive yeasts; other single-cell micro-organisms, dead 5 52102300000 Prepared baking powders 5 52103100000 Soya sauce 20 52103200000 Tomato ketchup and other tomato sauces 20 52103300000 Mustard flour and meal, prepared mustard 20 52103901000 NUOC-MAM (Vietnamese condiment, dipping fish sauce) 20 52103909091 Seasoning powder in bulk not less than 25kg 10 52103909099 Other, including seasoning powder in retail pack 20 52104101000 Soups and broths preparations in blocks or loaves form 20 52104109000 Other soups and broths and preparations therefrom 20 52104200000 Homogenized composite food preparations 20 52105000000 Ice cream and other edible ice, whether or not containing cocoa 20 52106100000 Protein concentrates and textured protein substances 10 52106901000 Other food preparations not else where specified specially prepared for 10 52106909091 Other flavours 5 52106909099 Other syrups containing added flavouring and or colouring 20 52201100000 Mineral waters and aerated waters LT 20 52201900000 Other unsweetened waters; ice and snow LT 20 52202100000 Waters (incl. mineral and aerated), with added sugar, sweLT 20 52202900091 Soyamilk, power or health drinks e.g. Power Horse, Red GLT 20 52202900099 Other waters inc. mineral/aerated waters,containing ad LT 20 52203001000 Stout and porter LT 20 52203009000 Other beer made from malt LT 20 52204100000 Sparkling wine of fresh grapes LT 20 52204210000 Other wine prevented from fermentation/arrested using alLT 20 52204290000 Other wine;grape must arrested by addition of alcohol LT 20 52204300000 Other grape must LT 20 52205100000 Vermouth & other wine in containers holding <=2lit flavo LT 20 52205900000 Other vermouth & other wine of fresh grapes,flavoured wLT 20 52206000000 Other fermented beverages (e.g.cider, perry) mixtures o LT 20 52207100000 Undenatured ethyl alcohol, of alcoholic strength >=80% anLT 20 52207201000 Ethyl alcohol & other spirits, denatured for medical, phar LT 5 52207209000 Other, ethyl alcohol & other spirits, denatured of any str LT 10 52208200000 Spirits obtained by distilling grape wine or grape marc 20 52208300000 Whiskies 20 52208400000 Rum&other spirits obtained by distilling fermented sugar-cane products 20 52208500000 Gin and geneva 20 52208600000 Vodka 20 52208700000 Liqueurs and cordials 20 52208900000 Other spirits , liqueurs & other spirituous beverages 20 52209000000 Vinegar and substitutes for vinegar obtained from acetic acid 20 52301100000 Flours, meals and pellets, of meat or meat offal; greaves 10 52301200000 Flours, meals and pellets, of fish or of crustaceans,molluscs or other aqu10 52302100000 Brans, sharps and other residues of maize 10 52302300000 Brans, sharps and other residues of wheat 10 5

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Nigerian Custom Tarrif Book 2009-2018

2302400000 Brans, sharps and other residues of other cereals 10 52302500000 Brans, sharps and other residues of leguminous plants 10 52303100000 Residues of starch manufacture and similar residues 10 52303200000 Beet pulp, bagasse and other waste of sugar manufacture 10 52303300000 Brewing or distilling dregs and waste 10 52304000000 Oil-cake and other solid residues resulting from the extraction of soya be10 52305000000 Oil-cake and other solid residues resulting from the extraction of ground 10 52306100000 Oil-cake & other solid residues of cotton seeds,resulting from the extract10 52306200000 Oil-cake and other solid residues of linseed,resulting from extraction of v10 52306300000 Oil-cake and other solid residues of sunflower seeds resulting from extr v10 52306410000 Oil cake and other solid residues of low erucic acid rape or colza seeds 10 52306490000 Other oil cake and other solid residues of low erucic acid rape or colza s 10 52306500000 Oil-cake and other solid residues of coconut or copra from extraction of 10 52306600000 Oil-cake and other solid residues of palm nuts and kernels from extractio10 52306900000 Other oil cakes & residues, resulting from extraction of other vegetable f10 52307000000 Wine lees; argol 10 52308000000 Vegetable mats & vegetable waste,vegetable residues & by-products use10 52309100000 Dog or cat food, put up for retail sale 10 52309901000 Preparations of a kind used in animal feeding: Containing added vitamin 10 52309909000 Other preparations of a kind used in animal feeding 10 52401100000 Tobacco, not stemmed/stripped 5 52401200000 Tobacco, partly or wholly stemmed/stripped 5 52401300000 Tobacco refuse 5 52402100000 Cigars,cheroors & cigarillos containing tobacco 35 52402200000 Cigarettes containing tobacco 35 52402900000 Other Cigars, Cheroots, cigarillos and cigarettes of tobacco or of tobacco35 52403100000 Smoking tobacco with or without tobacco substitutes in any proportion 35 52403910000 Homogenized or reconstituted tobacco 35 52403990000 Other manufactured tobacco and substitutes 35 52501001000 Denatured salt 5 52501002000 Salt for human consumption including table salt 202501003000 Other, including compressed salt used in animal feeding 52501009000 Other, including crude salt 5 52502000000 Unroasted iron pyrites 5 52503000000 Sulphur of all kinds excl. sublimed, precipitated and colloidal sulphur 5 52504100000 Natural graphite in powder or in flakes 5 52504900000 Other natural graphite (excl. in powder or in flakes) 5 52505100000 Silica sands and quartz sands 5 52505900000 Other natural sands of all kinds, whether or not coloured, other than m 5 52506100000 Quartz whether or not roughly trimmed or merely cut,by sawing into blo5 52506200000 Quartzite 5 52507000000 Kaolin and other kaolinic clays, whether or not calcined 5 52508100000 Bentonite 5 52508300000 Fire-clay 5 52508400000 Other clays 5 52508500000 Andalusite, kyanite and sillimanite 5 52508600000 Mullite 5 52508700000 Chamotte or dinas earths 5 52509000000 Chalk 5 52510100000 Unground natural calcium phosphates,aluminium calcium phosphates & 5 52510200000 Ground natural calcuim phosphates,naturl aluminium calcuim phosphate5 52511100000 Natural barium sulphate (barytes) whether or not calcined 5 52511200000 Natural barium carbonate (whitherite) whether or not calcined 5 52512000000 Siliceous fossil meals and similar siliceous earths whether or not calcine 5 52513100000 Pumice stone 5 5

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Nigerian Custom Tarrif Book 2009-2018

2513200000 Emery, natural corundum, natural garnet and other natural abrasives 5 52514000000 Slate cut into blocks of a rectangular (including square) shape 5 52515110000 Marble and travertine crude or roughly trimmed 5 52515120000 Marble and travertine cut into blocks of a rectangular (including square)5 52515200000 Ecaussine and other calcareous monumental or building stone; alabaste 5 52516110000 Granite, crude or roughly trimmed 5 52516120000 Granite,cut into a square or rectangular shape 5 52516200000 Sandstone 5 52516900000 Other monumental or building stone 5 52517100000 Pebbles, gravel, broken or crushed stone used for concrete aggregates,f 5 52517200000 Macadam of slag, dross or similar industrial waste 5 52517300000 Tarred macadam 5 52517410000 Granules,chippings and powder of marble whether or not heat-treated 5 52517490000 Other Granules, chippings and powder of stones whether or not heat tr 5 52518100000 Dolomite not calcined/sintered cut into blocks/slabs of rectangular(incl 5 52518200000 Calcined or sintered dolomite cut into rectangular shape 5 52518300000 Dolomite ramming mix cut into rectangular slabs or blocks 5 52519100000 Natural magnesium carbonate (magnesite) whether or not pure 5 52519900000 Other Magnesia and other magnesium oxide whether or not pure 5 52520100000 Gypsum; anhydrite whether or not coloured, with/without small quantiti20 52520200000 Plasters of calcined gypsum or calcuim sulphate whether or not coloure 20 52521000000 Limestone flux; limestone and other calcareous stone used in manufactu5 52522100000 Quicklime 10 52522200000 Slaked lime 10 52522300000 Hydraulic lime 10 52523100000 Cement clinkers whether or not coloured 10 52523210000 Portland white cement, whether or not artificially coloured 20 52523290022 Other cement: In bags 10 52523290029 Other cement: Bulk 5 52523300000 Aluminous cement whether or not coloured or in the form of clinkers 10 52523900000 Other hydraulic cements 10 52524100000 Crocidolite 5 52524900000 Other asbestos 5 52525100000 Crude mica and mica rifted into sheets or splittings 5 52525200000 Mica powder 5 52525300000 Mica waste 5 52526100000 Natural steatite not crushed, not powdered whether or not cut in rectan5 52526200000 Natural steatite,crushed or powdered 52528100000 Natural sodium borates and concentrates thereof, whether or not calci 5 52528900000 Other Natural borates (excl. sodium) and concentrates; natural boric aci 5 52529100000 Felspar 5 52529210000 Fluorspar containing by weight <=97% of calcium fluoride 5 52529220000 Fluorspar containing by weight >97% of calcium fluoride 5 52529300000 Leucite nepheline and nepheline syenite 5 52530100000 Vermiculite, perlite and chlorites,unexpanded 5 52530200000 Kieserite, epsomite (natural magnesium sulphates) 5 52530900000 Other mineral substances, nes 5 52601111000 Iron ores lumps 5 52601112000 Iron ores fines 5 52601113000 Iron ores concentrates 5 52601119000 Other iron ores & concentrates: Non-agglomerated 5 52601120000 Agglomerated iron ores and concentrates 5 52601200000 Roasted iron pyrites 5 52602000000 Manganese ores&concentrates,inclu. ferruginuos manganese ores with 5 52603000000 Copper ores and concentrates 5 5

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Nigerian Custom Tarrif Book 2009-2018

2604000000 Nickel ores and concentrates 5 52605000000 Cobalt ores and concentrates 5 52606000000 Aluminium ores and concentrates 5 52607000000 Lead ores and concentrates 5 52608000000 Zinc ores and concentrates 5 52609000000 Tin ores and concentrates 5 52610000000 Chromium ores and concentrates 5 52611000000 Tungsten ores and concentrates 5 52612100000 Uranium ores and concentrates 5 52612200000 Thorium ores and concentrates 5 52613100000 Roasted molybdenum ores and concentrates 5 52613900000 Other Molybdenum ores and concentrates (excl. roasted) 5 52614000000 Titanium ores and concentrates 5 52615100000 Zirconium ores and concentrates 5 52615900000 Other Niobium, tantalum, vanadium ores and concetrates 5 52616100000 Silver ores and concentrates 5 52616901000 Gold ores and concentrates 5 52616909000 Other ores and concentrates 5 52617100000 Antimony ores and concentrates 5 52617900000 Other ores and concentrates, nes 5 52618000000 Granulated slag (slag sand) from the manufacture of iron or steel 5 52619000000 Slag, dross scalings and other waste from the manufacture of iron or ste5 52620110000 Hard zinc spelter 5 52620190000 Other Ash and residues containing mainly zinc (excl. hard zinc spelter) 5 52620210000 Leaded gasoline sludges and leaded antiknock compound sludges 5 52620290000 Other ashes and residues containing mainly lead 5 52620300000 Ash and residues containing mainly copper 5 52620400000 Ash and residues containing mainly aluminium 5 52620600000 Ash containg arsenic,mercury,thallium/their mixtures 4 the manufac. o 5 52620910000 Ash or residues containing antimony, beryllium, cadmium, chromium or 5 52620990000 Other ashes and residues containing arsenic, metals or their compounds5 52621100000 Ash and residues from the incineration of municipal waste 5 52621900000 Other slag & ash,incl seaweed ash; ash & residue from incineration of m 5 52701110000 Anthracite coal,whether or not pulverised but not agglomerated 5 52701120000 Bituminous coal, not agglomerated 5 52701190000 Other coal whether or not pulverised but not agglomerated 5 52701200000 Briquettes, ovoids and similar solid fuels manufactured from coal 5 52702100000 Lignite,whether or not pulverised, but not agglomerated 5 52702200000 Agglomerated lignite 5 52703000000 Peat (incl. peat litter) whether or not agglomerated. 5 52704000000 Coke &semi-coke of coal,of lignite or of peat;whether or not agglomerat5 52705000000 Coal gas, water gas, producer gas &similar gases, not petroleum &other 5 52706000000 Tar distilled from coal,lignite/peat,& other mineral tars,not dehydrated o5 52707100000 Benzole (Benzene) 5 52707200000 Toluole (toluene) 5 52707300000 Xylole (Xylenes) 5 52707400000 Naphthalene 5 52707500000 other aromatic hydrocarbon mixtures which >=65% distils at 250xc by 5 52707910000 Creosote oils 5 52707990000 Other oils and products of the distillation of high temp coal tar 5 52708100000 Pitch 5 52708200000 Pitch coke 5 52709000000 Petroleum oils and oils obtained from bituminous minerals, crude 5 52710111000 Motor Spirit (gasoline) regular 10 52710112100 White spirit 10 5

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Nigerian Custom Tarrif Book 2009-2018

2710112200 Other, special spirits 10 52710113000 Aviation Spirit 10 52710114000 Spirit type jet fuel 10 52710115000 Special boiling point spirit and white spirit 10 52710119000 Other Light Oils and preparations 10 52710191100 Kerosene type jet fuel 10 52710191200 Kerosene 10 52710191900 Other,Medium petroleum oils 10 52710192100 Kerosene type jet fuel 10 52710192200 Domestic fuel oil 10 52710192300 Light fuel oil 10 52710192400 Heavy fuel oil I 10 52710192500 Heavy fuel oil II 10 52710193100 Gas Oil (automative, light, amber for high speed engines) 10 52710193200 Diesel oil (industrial heavy, black, for low speed marine and stationery e 10 52710193300 Grease 10 52710193900 Other gas oils 10 52710910000 Petro Contain polychlorinated biphenyls (PCBs), polychlorinted terphrn 10 52710990000 Other Petroleum oils from Bituminuos minerals containing by weight > 10 52711110000 Natural gas, liquefied 5 52711120000 Propane, liquefied 5 52711130000 Butanes, liquefied 5 52711140000 Ethylene, propylene, butylene and butadiene, liquefied 5 52711190000 Other Liquefied petroleum gases and other gaseous hydrocarbons 5 52711210000 Natural gas in gaseous state 5 52711290000 Other petroleum gases etc in gaseous state 5 52712100000 Petroleum jelly 52712200000 Paraffin wax, containing by weight less than 0.75% of oil 5 52712900000 Other paraffin wax and similar products, obtained by synthesis or by ot 5 52713110000 Petroleum coke, not calcined 5 52713120000 Calcined petroleum coke 5 52713200000 Petroleum bitumen 5 52713900000 Other residues of petroleum oils or of oils obtained from bituminous mi 5 52714100000 Bituminous or oil shale and tar sands 5 52714900000 Other Bitumen and asphalt; natural asphaltites and asphaltic rocks 5 52715000000 Bituminous mixtures based on natural asphalt,bitumen on petroleum bi 5 52716000000 Electrical energy (optional heading) TKH 5 52801100000 Chlorine 5 52801200000 Iodine 52801300000 Fluorine; bromine 5 52802000000 Sulphur, sublimed or precipitated; colloidal sulphur 52803000000 Carbon (carbon blacks and other forms of carbon, nes) 5 52804100000 Hydrogen M3 5 52804210000 Argon M3 5 52804290000 Other rare gases M3 5 52804300000 Nitrogen M3 5 52804400000 Oxygen M3 5 52804500000 Boron; tellurium 5 52804610000 Silicon containing by weight >=99.99% silicon 5 52804690000 Other silicons 5 52804700000 Phosphorus 5 52804800000 Arsenic 5 52804900000 Selenium 5 52805110000 Sodium 5 52805120000 Calcium 5 5

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Nigerian Custom Tarrif Book 2009-2018

2805190000 Other Alkali or alkaline - earth metals 5 52805300000 Rare-earth metals, scandium and yttrium whether or not intermixed or i5 52805400000 Mercury 5 52806100000 Hydrogen chloride (hydrochloric acid) 5 52806200000 Chlorosulphuric acid 5 52807000000 Sulphuric acid; oleum 5 52808000000 Nitric acid; sulphonitric acids 5 52809100000 Diphosphorus pentaoxide 52809200000 Phosphoric acid and polyphosphoric acids 5 52810000000 Oxides of boron; boric acids 5 52811110000 Hydrogen fluoride (hydrofluoric acid) 5 52811190000 Other inorganic acids, nes 5 52811210000 Carbon dioxide 5 52811220000 Silicon dioxide 52811290000 Other inorganic oxygen compounds of non-metal, nes 5 52812100000 Chlorides and chlorides oxides of non-metals 5 52812900000 Other halides and halide oxides of non-metal, nes 5 52813100000 Carbon disulphide 5 52813900000 Other sulphides of non-metals (excluding carbon) commercial phosphero5 52814100000 Anhydrous ammonia 5 52814200000 Ammonia in aqueous solution 5 52815110000 Sodium hydroxide (caustic soda), solid 5 52815120000 Sodium hydroxide in aqueous solution (soda lye or liquid soda) 5 52815200000 Potassium hydroxide (caustic potash) 5 52815300000 Peroxides of sodium or potassium 5 52816100000 Hydroxide and peroxide of magnesium 5 52816400000 Oxides,hydroxides and peroxides of strontium or barium 5 52817000000 Zinc oxide; zinc peroxide 5 52818100000 Artificial corundum, whether or not chemically refined 5 52818200000 Aluminium oxide, other than artificial corundum) 5 52818300000 Aluminium hydroxide 5 52819100000 Chromium trioxide 5 52819900000 Other chromium oxides and hydroxides 5 52820100000 Manganese dioxide 5 52820900000 Other manganese oxides 5 52821100000 Iron oxides and hydroxides 5 52821200000 Earth colours containing 70% or more by weight of combined iron evalu 5 52822000000 Cobalt oxides and hydroxides; commercial cobalt oxides 5 52823000000 Titanium oxides 5 52824100000 Lead monoxide (litharge, massicot) 5 52824900000 Other lead oxides 5 52825100000 Hydrazine and hydroxylamine and their inorganic salts 5 52825200000 Lithium oxide and hydroxide 5 52825300000 Vanadium oxides and hydroxides 5 52825400000 Nickel oxides and hydroxides 5 52825500000 Copper oxides and hydroxides 5 52825600000 Germanium oxides and zirconium dioxides 5 52825700000 Molybdenum oxides and hydroxides 5 52825800000 Antimony oxides 5 52825900000 Other inorganic bases; other metal oxides, hydroxides and peroxides, ne5 52826120000 Fluorides of aluminium 5 52826190000 Other fluorides, nes 5 52826300000 Sodium hexafluoraluminate(Synthetic cryolite) 52826900000 Other fluoroaluminates and other complex fluorine salts, nes. 5 52827100000 Ammonium chloride 5

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Nigerian Custom Tarrif Book 2009-2018

2827200000 Calcium chloride 52827310000 Chlorides of Magnesium 5 52827320000 Aluminium chloride 5 52827350000 Nickel chloride 5 52827390000 Other chlorides, nes 5 52827410000 Chloride oxides and chloride hydroxides of copper 5 52827490000 Other chloride oxides and chloride hydroxides (excluding of copper) 5 52827510000 Bromides of sodium or of potassium 5 52827590000 Other bromides and bromide oxides (exclud of sodium and potassium 5 52827600000 Iodides and iodide oxides 52828100000 Commercial calcium hypochlorite and other calcium hypochlorites 5 52828901000 Sodium hypochlorite (bleach) whether or not concentrated 5 52828909000 Other, hypochlorites: commercial calcium hypoclorite' chlorites, hypobr 5 52829110000 Chlorates of sodium 5 52829190000 Other chlorates (excl. of sodium) 5 52829900000 Other perchlorates; bromates and perbromates; iodates and periodates 5 52830100000 Sodium sulphides 5 52830900000 Other sulphides and polysulphides 5 52831100000 Dithionites and sulphoxylates of sodium 5 52831900000 Other Dithionites and sulphoxylates (excl. of sodium) 5 52832100000 Sodium sulphites 52832200000 Other Sulphites 5 52832300000 Thiosulphates 5 52833110000 Disodium sulphate 5 52833190000 Other Sodium Sulphates 52833210000 Sulphates of magnesium 52833220000 Sulphates of aluminium 5 52833240000 Sulphates of nickel 5 52833250000 Sulphates of copper 52833270000 Sulphates of barium 5 52833290000 Other sulphates, nes 5 52833300000 Alums 5 52833400000 Peroxosulphates (persulphates) 5 52834100000 Nitrites 5 52834210000 Nitrates of potassium 5 52834290000 Other Nitrates 5 52835100000 Phosphinates (hypophosphites) and phosphonates(phosphites) 5 52835220000 Phosphates of mono or disodium 52835240000 Phosphates of potassium 5 52835250000 Calcium hydrogenorthophosphate (dicalcium phosphate) 52835260000 Other Phosphates of calcium 5 52835290000 Other phosphates (excl. polyphosphates) 5 52835310000 Sodium triphosphate (sodium tripolyphosphates) 5 52835390000 Other Polyphosphates 5 52836200000 Disodium carbonate 5 52836300000 Sodium hydrogencarbonate (sodium bicarbonate) 52836400000 Potassium carbonates 5 52836500000 Calcium carbonate 52836600000 Barium carbonate 5 52836910000 Lithium carbonates 5 52836920000 Strontium carbonate 5 52836990000 Other Carbonates; Peroxocarbonates 5 52837110000 Cyanides and cyanide oxides of sodium 5 52837190000 Other cyanides, cyanides oxides (excl. sodium) 5 52837200000 Complex cyanides 5 5

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Nigerian Custom Tarrif Book 2009-2018

2839110000 Sodium metasilicates 5 52839190000 Other silicates of sodium (excl. metasilicates) 10 52839900000 Other Silicates (excl. sodium and Potassium) 52840110000 Anhydrous disodium tetraborate (refined borax) 5 52840190000 Other Disodium tetraborates, not anhydrous 5 52840200000 Other borates, nes 5 52840300000 Peroxoborates (perborates) 5 52841300000 Sodium dichromate 5 52841500000 Other chromates and dichromates, nes; peroxochromates 5 52841610000 Potassium permanganate 5 52841690000 Other Manganites, Manganates and Permanganates (excl. potassium p 5 52841700000 Molybdates 5 52841800000 Tungstates (wolframates) 5 52841900000 Other Salts of oxometallic and peroxometallic acids, nes 5 52842100000 Double or complex silicates including aluminosilicates whether/not chem52842900000 Other salts of inorganic acids or peroacids (excl. azides) 5 52843100000 Colloidal precious metals 5 52843210000 Silver nitrate 5 52843290000 Other Silver compounds (excl. silver nitrates) 5 52843300000 Gold compounds 5 52843900000 Other compounds, nes, and amalgams of precious metals 5 52844100000 Natural uranium and its compounds:alloys,dispersions (including cermet5 52844200000 Enriched uranium and plutonium and their compounds, etc 5 52844300000 Depleted uranium and thorium and their compounds,alloys,dispersions; 5 52844400000 Radioactive elements/isotopes and their compounds, nes 52844500000 Spent (irradiated) fuel elements (cartridges) of nuclear reactors 5 52845100000 Heavy water (deuterium oxide) 5 52845900000 Other Isotopes and their inorganic or organic compounds, nes 5 52846100000 Cerium compounds 5 52846900000 Other compounds, inorganic or organic of rare earth metals etc (excl. sil 5 52847000000 Hydrogen peroxide whether or not solidified with Urea 5 52848000000 Phosphides, whether or not chemically defined,(excl. ferrophosphorus) 5 52849100000 Carbides of calcium 5 52849200000 Carbides of silicon 5 52849900000 Other Carbides (excl. of calcium and silicon) 5 52850000000 Hydrides,Nitrides,Azides,Silicides & Borides,Chem.defined/not;excl.carbi5 52852000000 Compound, inorganic or organic, of mercury, excluding amalgams 5 52853000000 Other inorganic compounds(inc distilled or conductivity water and water 5 52901100000 Acyclic hydrocarbons, saturated 5 52901210000 Unsaturated Ethylene 5 52901220000 Unsaturated Propene (propylene) 5 52901230000 Unsaturated Butene (butylene) and isomers thereof 5 52901240000 Unsaturated Buta-1,3-diene and isoprene 5 52901290000 Other Unsaturated acyclic hydrocarbons, nes 5 52902110000 Cyclohexane 5 52902190000 Other, cyclanes, cycleones, cycloterpenes 5 52902200000 Benzene 5 52902300000 Toluene 5 52902410000 o-xylene 5 52902420000 m-xylene 5 52902430000 p-xylene 5 52902440000 Mixed xylene isomers 5 52902500000 Styrene 5 52902600000 Ethylbenzene 5 52902700000 Cumene 5 5

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Nigerian Custom Tarrif Book 2009-2018

2902900000 Other cyclic hydrocarbons, nes 5 52903110000 Chloromethane (methyl chloride) and chloroethane (ethyl chloride) 5 52903120000 Dichloromethane (methylene chloride) 5 52903130000 Chloroform (trichloromethane) 52903140000 Carbon tetrachloride 5 52903150000 Ethylene dichloride (ISO) (1,2-dichloroethane) 5 52903190000 Other saturated chlorinated derivatives of acyclic hydrocarbons, nes 5 52903210000 Vinyl chloride (chloroethylene) 5 52903220000 Trichloroethylene 5 52903230000 Tetrachloroethylene (perchloroethylene) 5 52903290000 Other Unsaturated chlorinated derivatives of acyclic hydrocarbons, nes 5 52903310000 Ethylene dibromide (ISO) (1,2-dibromoethane) 5 52903390000 Other, flourinated, brominated or iodinated derivatives of acyclic Hydr 5 52903410000 Trichlorofluoromethane 5 52903420000 Dichlorodifluoromethane 5 52903430000 Trichlorotrifluoroethanes 5 52903440000 Dichlorotetrafluoroethanes & chloropentafluoroethane 5 52903450000 Other derivatives perhalogenated only with fluorine and chlorine 5 52903460000 Bromochlorodifluoromethane,Bromotrifluorometahane & Dibromotetra5 52903470000 Other, perhalogenated derivatives 5 52903490000 Other halogenated derivatives of acyclic hydrocarbons nes containing > 5 52903510000 1,2,3,4,5,6-hexachlorocyclohexane (HCH(ISO), including lindane (ISO,INN5 52903520000 Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 5 52903590000 Other Halogenated derivatives of cyclanic, cycloterpenic hydrocarbons, 5 52903610000 Chlorobenzene, dichlorobenzene and p-dichlorobenzene 5 52903620000 Hexachlorobenzen (ISO)&DDT(ISO)(clorenotane(INN),(1,1,1-trichloro-2,25 52903690000 Other Halogenated derivatives of aromatic hydrocarbons, nes 5 52904100000 Hydrocarbon derivatives containing only sulpho groups, their salts, and 5 52904200000 Hydrocarbon derivatives containing only nitro/nitroso groups 5 52904900000 Other sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 5 52905110000 Methanol (methyl alcohol) 5 52905120000 Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 5 52905130000 Butan-1-ol (n-butyl alcohol) 5 52905140000 Other butanols 5 52905160000 Octanol (octyl alcohol) and isomers thereof 5 52905170000 Dodecan-1-ol(lauryl alcohol), hexadecan-1-ol(cetyl alcohol & octadecan-152905190000 Other saturated monohydric alcohols, nes 52905220000 Acyclic terpene alcohols 5 52905290000 Other Unsaturated monohydric alcohols, nes 5 52905310000 Ethylene glycol (ethanediol) 5 52905320000 Propylene glycol (propane-1,2-diol) 52905390000 Other diols, nes 5 52905410000 2-ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) 5 52905420000 Pentaerythritol 5 52905430000 Mannitol 52905440000 D-glucitol (sorbitol) 52905450000 Glycerol 5 52905490000 Other Polyhydric alcohols, nes 5 52905510000 Ethchrlorvynol (inn) 52905590000 Other halogenated, sulphonated, nitrated or nitrosated derivatives of acy52906110000 Menthol 5 52906120000 Cyclohexanol, methylcyclohexanols and imethylcyclohexanols 5 52906130000 Sterols and inositols 5 52906190000 Other cyclanic, cyclenic or cycloterpenic alcohols and derivatives, nes 5 52906210000 Benzyl alcohol 5 5

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2906290000 Other Aromatic alcoholc and thier derivatives, nes 5 52907110000 Phenol (hydroxybenzene) and its salts 5 52907120000 Cresols and their salts 5 52907130000 Octylphenol, nonylphenol and their isomers; salts thereof 5 52907150000 Napthols and their salts 5 52907190000 Other monophenols, nes 5 52907210000 Resorcinol and its salts 5 52907220000 Hydroquinone (quinol) and its salts 5 52907230000 4,4-isopropylidenediphenol (bisphenol a, diphenylolpropane) and salts 5 52907290000 Other polyphenols, phenol-alcohols 5 52908110000 Pentachlorophenol (ISO) 5 52908190000 Other, Derivatives containing only halogen substituents and their salts 5 52908910000 Dinoseb (ISO) and its salts 5 52908990000 Other, Derivatives containing only halogen substituents and their salts 5 52909110000 Diethyl ether 5 52909190000 Other acyclic ethers and their halogenated,sulphonated,nitrated/nitrosa5 52909200000 Cyclanic,cyclenic/cycloterpenic ethers & halogenated,sulphonated,nitrat5 52909300000 Aromatic ethers and their halogenated, sulphonated, nitrated, or nitrosa5 52909410000 2,2-oxydiethanol (diethylene glycol, digol) 5 52909430000 Monobutyl ethers of ethylene glycol or of diethylene glycol 5 52909440000 Other monoalkylethers of ethylene glycol or of diethylene glycol, nes 5 52909490000 Other ether alcohols & their halogenated,sulphonated,nitrated/nitrosate5 52909500000 Ether-phenols, ether-alcohol-phenols & halogenated, sulphonated, nitrat5 52909600000 Alcohol,ether & ketone peroxides & their halogenated, sulphonated, nitr5 52910100000 Oxirane (ethylene oxide) 5 52910200000 Methyloxirane (propylene oxide) 5 52910300000 1-chloro-2,3-epoxypropane (epichlorohydrin) 5 52910400000 Dieldrin (ISO,INN) 5 52910900000 Other Epoxides,epoxyalcohols,epoxyphenols with a three membered ring5 52911000000 Acetals & hemiacetals & their halogenated, sulphonated, nitrated/nitros5 52912110000 Methanal (formaldehyde) 5 52912120000 Ethanal (acetaldehyde) 5 52912190000 Other acyclic aldehydes, without oxygen function, nes 5 52912210000 Benzaldehyde 5 52912290000 Other cyclic aldehydes, without oxygen function, nes 5 52912300000 Aldehyde-alcohols 5 52912410000 Vanillin (4-hydroxy-3-methoxybenzaldehyde) 52912420000 Ethylvanillin (3-ethoxy-4-methoxybenzaldehyde) 52912490000 Other Aldehyde ethers, aldehyde phenols, aldehydes with oxygen functi 52912500000 Cyclic polymers of aldehydes 5 52912600000 Paraformaldehyde 5 52913000000 Halogenated,sulphonated,nitrated or nitrosated derivatives of products 5 52914110000 Acetone 5 52914120000 Butanone (methyl ethyl ketone) 5 52914130000 4-methylpentan-2-one (methyl isobutyl ketone) 5 52914190000 Other acyclic ketones, without oxygen function, nes 5 52914210000 Camphor 52914220000 Cyclohexanone and methylcyclohexanones 5 52914230000 Ionones and methylionones 5 52914290000 Other cyclanic, cyclenic or cycloterpenic ketones without oxygen functio5 52914310000 Phenylacetone (1-phenylpropan-2-one) 5 52914390000 Other Aromatic ketones without other oxygen function (excl. pheylacet 5 52914400000 Ketone-alcohols and ketone-aldehydes 5 52914500000 Ketone-phenols and ketones with other oxygen function 5 52914610000 Anthraquinone 5 5

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2914690000 Other Quinones (excl. anthraquinone) 5 52914700000 Halogenated, sulphonated, nitrated or nitrosated derivatives 5 52915110000 Formic acid 5 52915120000 Salts of formic acid 5 52915130000 Esters of formic acid 5 52915210000 Acetic acid 5 52915240000 Acetic anhydride 5 52915290000 Other salts of acetic acid (excl. of sodium and cobalt) 5 52915310000 Ethyl acetate 52915320000 Vinyl acetate 5 52915330000 N-butyl acetate 5 52915360000 Dinoseb (ISO) acetate 5 52915390000 Other, esters of acetic acid 5 52915400000 Mono-, di- or trichloroacetic acids, their salts and esters 5 52915500000 Propionic acid, its salts and esters 5 52915600000 Buntanoic acids, pentanoic acids, their salts and esters 5 52915700000 Palmitic acid, stearic acid, their salts and esters 52915900000 Other saturated acyclic monocarboxylic acids and their derivatives, nes 5 52916110000 Acrylic acid and its salts 5 52916120000 Esters of acrylic acid 5 52916130000 Methacrylic acid and its salts 5 52916140000 Esters of methacrylic acid 5 52916150000 Oleic, linoleic or linolenic acids, their salts and esters 5 52916190000 Other Unsaturated acyclic monocarboxylic acids and their derivatives, n 52916200000 Cyclanic,cyclenic/cycloterpenic monocarboxylic acids,their halides,perox5 52916310000 Benzoic acid, its salts and esters 5 52916320000 Benzoyl peroxide and benzoyl chloride 5 52916340000 Phenylacetic acid and its salts 5 52916350000 Esters of phenylacetic acid 5 52916360000 Binapacryl(ISO) 5 52916390000 Other aromatic monocarboxylic acids, etc their derivatives, nes 52917110000 Oxalic acid, its salts and esters 5 52917120000 Adipic acid, its salts and esters 5 52917130000 Azelaic acid, sebacic acid, their salts and esters 5 52917140000 Maleic anhydride 5 52917190000 Other Acyclic polycarboxylic acids, etc their derivatives,nes 52917200000 Cyclanic,cyclenic/cycloterpenic polycarboxylic acids, their anhydrides the52917320000 Dioctyl orthophthalates 5 52917330000 Dinonyl or didecyl orthophthalates 5 52917340000 Other esters of orthophthalic acid, nes 5 52917350000 Phthalic anhydride 5 52917360000 Terephthalic acid and its salts 5 52917370000 Dimethyl terephthalate 5 52917390000 Other Aromatic polycarboxylic acids, etc their derivatives, nes 5 52918110000 Lactic acid, its salts and esters 5 52918120000 Tartaric acid 52918130000 Salts and esters of tartaric acid 5 52918140000 Citric acid 52918150000 Salts and esters of citric acid 52918160000 Gluconic acid, its salts and esters 52918180000 Chlorobenzilate(ISO) 5 52918190000 Other carboxylic acids with alcoholic function, without oxygen function, 52918210000 Salicylic acid and its salts 5 52918220000 O-acetylsalicylic acid, its salts and esters 5 52918230000 Other esters of salicylic acid and their salts 5 5

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2918290000 Other carboxylic acids with phenol function without oxygen function, ne5 52918300000 Carboxylic acids with aldehyde/ketone but without oxygen fn,their anhyd5 52918910000 2,4,5-T(ISO)(2,4,5-trichlorophenoxyacetic acid),its salts and esters 5 52918990000 Other, carboxylic acids with phenol functions 5 52919100000 Tris(2,3-dibromopropyl) phosphate 5 52919900000 Other,Phosphoric esters and their salts, including lactophosphates 5 52920110000 Parathion(ISO) and parathion-methyl(ISO)(methyl-parathion) 5 52920190000 Other, Thiophosphoric esters and their salts 5 52920900000 Other Esters of other inorganic acids (excl. of hydrogen halides) etc, nes 5 52921110000 Methylamine, di- or trimethylamine and their salts 5 52921190000 Other Acyclic monoamines and their derivatives, nes salts thereof 5 52921210000 Ethylenediamine and its salts 5 52921220000 Hexamethylenediamine and its salts 5 52921290000 Other acyclic polyamines and thier derivatives, nes, salts thereof 5 52921300000 Cyclanic,cyclenic/cycloterpenic mono- or polyamines,thier derivatives; s 5 52921410000 Aniline and its salts 5 52921420000 Aniline derivatives and theirsalts 5 52921430000 Toluidines and derivatives; salts thereof 5 52921440000 Diphenylamine and its derivatives; salts thereof 5 52921450000 1-naphthylamine, 2-naphthylamine and their derivatives; salts thereof 5 52921460000 Ampfetamine,benzfetamine,dexafetamine,etilafetamine,fencamfamin,l 5 52921490000 Other Aromatic monoamines and thier derivatives, nes; salts thereof 5 52921510000 O-,m-,p-phenylenediamine, diaminotoluenes,& their derivatives; salts t 5 52921590000 Other Aromatic polyamines and their derivatives, nes; salts thereof 5 52922110000 Monoethanolamine and its salts 5 52922120000 Diethanolamine and its salts 5 52922130000 Triethanolamine and its salts 5 52922140000 Dextropropoxyphene (INN) and its salts 5 52922190000 Other amino alcoholc, their ethers and esters with only 1 oxygen functio5 52922210000 Aminohydroxyna-phthalenesulphonic acids and their salts 5 52922290000 Other Amino-napthols and Aphenols, etc 1 oxygen function, salts, nes 5 52922310000 Amfepramone(INN),methadone(inn),and normethadone (INN);salts ther5 52922390000 Other Amino-aldehydes,amino-ketones & amino-quinones other than con5 52922410000 Lysine and its esters; salts thereof 5 52922420043 Glutamic acid and its salts: In bulk 102922420044 Glutamic acid and its salts: In retail packs or satchets 20 52922430000 Anthranilic acid and its salts 5 52922440000 Tilidine (INN) and its salts 5 52922490000 Other Amino acids and their esters, not > 1 oxygen function; salts thereo5 52922500000 Amino-alcohol/acid-phenols; & other amino-compounds with oxygen fu 5 52923100000 Choline and its salts 5 52923200000 Lecithins and other phosphoaminolipids 5 52923900000 Other Quaternary ammonium salts and hydroxides, nes 5 52924110000 Meprobamate(INN) 5 52924120000 Fluoroacetamide(ISO),monocrotophos(ISO)and phosphamidon(ISO) 5 52924190000 Other acylic amides (incl. acyclic carbonates) and their derivatives,salts 5 52924210000 Ureines and their derivatives; salts thereof 5 52924230000 2-acetamidobenzoic acid(N-acetylanthranil acid) and its salts 5 52924240000 Ethinamate(INN) 5 52924290000 Other cyclic amides (incl. carbonates) and their derivatives, salts thereof52925110000 Saccharin and its salts 5 52925120000 Glutethimide(INN) 5 52925190000 Other imides and their derivatives (excl. saccharin) 5 52925210000 Chlordimeform(ISO) 5 52925290000 Other, Imines & their derivatives, salts thereof 5 5

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2926100000 Acrylonitrile 5 52926200000 1-cyanoguanidine (dicyanidiamide) 5 52926300000 Fenproporex(inn)&its salts;methadone (inn) intermediate(-cyano-2-dym5 52926900000 Other Nitrite function compounds, nes 5 52927000000 Diazo-, azo- or azoxy-compounds 5 52928000000 Organic derivatives of hydrazine or of hydroxyiamine 52929100000 Isocyanates 5 52929900000 Other compounds with other nitrogen function, nes 5 52930200000 Thiocarbamates and dithiocarbamates 5 52930300000 Thiuram mono-, di- or tetrasulphides 5 52930400000 Methionine 5 52930500000 Captafol(ISO)and methamidophos(ISO) 5 52930900000 Other organo sulphur compounds, nes 5 52931000000 Other organo-inorganic compounds 5 52932110000 Tetrahydrofuran 5 52932120000 2-furaldehyde (furfuraldehyde) 5 52932130000 Furfuryl alcohol and tetrahydrofurfuryl alcohol 5 52932190000 other compounds containing an unfused furan ring in the structure, nes 5 52932210000 Coumarin, methylcoumarins and ethylcoumarins 5 52932290000 other Lactones 5 52932910000 Isosafrole 5 52932920000 1-(1,3-Benzodioxol-5-yl)propan-2-one 5 52932930000 Piperonal 5 52932940000 Safrole 5 52932950000 Tetrahydrocannabinols (all isomers) 5 52932990000 Other heterocyclic compounds with oxygen hetero atoms only, nes 5 52933110000 Phenazone (antipyrin) and its derivatives 52933190000 other compunds containing an unfused pyrazole ring in the structure, ne52933210000 Hydantoin and its derivatives 52933290000 other compounds containing an unfused imidazole ring in the structure, 52933310000 Pyridine and its salts 5 52933320000 Piperidine and its salts 5 52933330000 Alfenatil,anileridine,bezitramide,bromazepam,difenoxin,diphenoxylate, 5 52933390000 other compounds containing an unfused pyridine ring in the structure, n5 52933410000 Levorphanol (inn) and its salts 52933490000 Other compounds containing the structure a quinoline or isoquinoline ri5 52933520000 Malonylurea(barbituric acid) and its salts 5 52933530000 Alobarbital,amobarbital,barbital,butalbital,butobarbit,cyclobarbital,me 5 52933540000 Other derivatives of malonylurea(barbituric acid); salts thereof 5 52933550000 Loprazolam(inn),mecloqualone(inn),methaqualone(inn),and zipeprol; sal5 52933590000 other compounds with pyrimidine ring (hyrogented)/piperzine ring struc5 52933610000 Melamine 5 52933690000 other compounds containing an unfused triozine ring in the structure 5 52933710000 6-hexanelactam (epsilon-caprolactam) 5 52933720000 Clobazam(inn),and methyprylon(inn) 5 52933790000 other Lactams 5 52933910000 Alprazolam(inn),camazepam(inn),chlordiazepoxide(inn),clonazepam(inn5 52933990000 Other Heterocyclic compounds with nitrogen hetero-atom(s) only 5 52934100000 Compounds containing an unfused thiazole ring(whether/not hydrogenat5 52934200000 Compounds containing a benzothiazole ring-system(whether/not hydrog5 52934300000 Compounds containing a phenothiazine ring-system, not further fused 5 52934910000 Aminorex(inn),brotizolam(inn),clotiazep(inn),cloxazolam(inn),etc 5 52934990000 Other Nucleic acids and their salts, whether or not chemically defined 5 52935000000 Sulphonamides 52936210000 Vitamins A and their derivatives, unmixed 5 5

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2936220000 Vitamin B1 and its derivatives, unmixed 5 52936230000 Vitamin B2 and its derivatives, unmixed 5 52936240000 D- or DL- pantothenic acid (vitamin B3 or B5) and their derivatives, unm 5 52936250000 Vitamin B6 and its derivatives, unmixed 5 52936260000 Vitamin B12 and its derivatives, unmixed 5 52936270000 Vitamin C and its derivatives, unmixed 5 52936280000 Vitamin E and its derivatives, unmixed 5 52936290000 Other vitamins and their derivatives, unmixed, nes 5 52936900000 Other vitamins (incl. natural concentrates) 5 52937110000 Somatrotropin and its derivatives and structural analogues 5 52937120000 Insulin and its salts 5 52937190000 Other polypeptides hormones,protein hormones and glycoprotein hormo5 52937210000 Cortisone,hydrocortisone&predisolone (dehydrohydrocortisone)&predn5 52937220000 Halogenated derivatives of adrenal cortical hormones 5 52937230000 Oestrogens and progestogens 5 52937290000 other Steroidal hormones, their derivatives and structural analogues 5 52937310000 Epinethrine 5 52937390000 Other, catecholamine hormones, their derivatives and structural analog 5 52937400000 Amino acid derivatives 5 52937500000 Prostaglandins,thromboxanes and leuktrienes, their derivatives and stru5 52937900000 Other prostagladins, thromboxanes and leukotrienes, their derivatives 5 52938100000 Rutoside (rutin) and its derivatives 5 52938900000 other Glycosides and thier salts, ethers, esters and other derivatives, ne 5 52939110000 Concentrates of poppy straw,buprenorphin,codeine(inn),dihydrocodeine5 52939190000 Other alkaloids of opium and their derivatives;salts thereof 5 52939200000 Alkaloids of cinchona and their derivatives;salts thereof 52939300000 Caffeine and its salts 52939410000 Ephedrine and its salts 52939420000 Pseudoephedrine (INN) and its salts 5 52939430000 Cathine(inn) and its salts 5 52939490000 Other ephedrines and their salts, nes 5 52939510000 Fenetylline(inn) and its salts 5 52939590000 Other Theophylline and aminophylline (theophylline-ethylenediamine) an5 52939610000 Ergometrine (INN) and its salts 52939620000 Ergotamine (INN) and its salts 52939630000 Lysergic acid and its salts 5 52939690000 Other alkaloids of rye ergot and their derivatives, salts thereof, nes 5 52939910000 Cocaine,ecgonine,levometamfetamine(inn),metamfetamine,metamfetami5 52939990000 Other vegetable alkaloids, natural or reproduced by synthesis and their s52940000000 Sugars,chemically pure(excl sucrose,lactose,glucose);sugar ethers,sugarc5 52941100000 Penicillins and derivatives with a penicillanic acid structure; salts 5 02941200000 Streptomycins and their derivatives; salts thereof 5 02941300000 Tetracyclines and their derivatives; salts thereof 5 02941400000 Chloramphenicol and its derivatives; salts thereof 5 02941500000 Erythromycin and its derivatives; salts thereof 5 02941900000 Other antibiotics, nes 5 02942000000 Other organic compounds 5 53001200000 Extracts of glands or other organs for organo-therapeutic uses or of thei 03001900000 other substances of human or animal origin, for prophylactic uses, nes 03002100000 Antisera and other blood fractions and modified immunological product 03002200000 Vaccines for human medicine 03002300000 Vaccines for veterinary medicine 03002901000 Ferments 03002909000 Other human or animal blood 03003100000 Medicaments of penicillins/derivatives thereof,with a penicillanic acid 20

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3003200000 Medicaments of other antibiotics 203003310000 Medicaments of insulin 03003390000 other medicaments of other hormones, not for retail sale, nes 53003400000 Medicaments of alkaloids or derivatives thereof but not containing hor 03003900000 Other medicaments with > = 2 constituents, not for retail sale, nes 53004100000 Medicaments of penicillins or derivatives thereof, with an acid structu 203004200000 Medicaments of other antibiotics 103004310000 Medicaments of insulin 03004320000 Containing corticosteroid hormones, their derivatives or structural anal 03004390000 other medicaments of other hormones for retail sales, nes 03004400000 Medicaments of alkaloids or derivatives thereof,but not containing hor 03004500000 Other medicaments of vitamins or other products of heading 29.36 203004900000 Other medicaments of mixed or unmixed products, for retail sales,nes 203005100000 Adhesive dressings & other articles having an adhensive layer 103005900000 Other wadding, gauze, bandages similar articles 103006100000 Sterile surgical catgut,sterile suture materials&sterile tissue adhensives f03006200000 Blood-grouping reagents 03006300000 Opacifying preparations for x-ray examinations; diagnostic reagents des 03006400000 Dental cements and other dental fillings; bone reconstruction cements 03006500000 First-aid boxes and kits 53006600000 Chemical contraceptive preparations based on hormones or spermicides03006700000 Gel preparations designed to be used in human or veterinary medicine as03006910000 Appliances identifiable for ostomy use 5 53006920000 Waste pharmaceuticals 35 53101000000 Animal or vegetable fertilizers whether or not mixd together or chemical03102100000 Urea, whether or not in aqueous solution 03102210000 Ammonium sulphate 03102290000 Other double salts and mixtures of ammonium sulphate and ammonium 03102300000 Ammonium nitrate, whether or not in aqueous solution 03102400000 Mixtures of ammonium nitrate with inorganic non-fertilizing substances 03102500000 Sodium nitrate 03102600000 Double salts and mixtures of calcium nitrate and ammonium nitrate 03102800000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solu03102900000 Other, including mixtures not specified in the foregoing subheadings 03103100000 Superphosphates 03103900000 Other mineral or chemical fertilisers, phosphatic 03104200000 Potassium chloride 03104300000 Potassium sulphate 03104900000 Other mineral or chemical fertilisers, potassic 03105100000 Goods of this chapter in tablets or similar forms not exceeding 10 kg in 03105200000 Mineral or chemical fertilizers with nitrogen, phosphorus and potassium03105300000 Diammonium hydrogenorthophosphate (diammonium phosphate) 03105400000 Ammonium dihydrogenorthophosphate (monoammonium phosphate) & m03105510000 Mineral or chemical fertilizers containing nitrates and phosphates 03105590000 Other mineral or chemical fertilisers containing nitrogen and phosphoro03105600000 Mineral or chemical fertilizers with phosphorous and potassium 03105900000 Other mineral or chemical fertilisers containing phosphorous and potas 03201100000 Quebracho extract 5 53201200000 Wattle extract 5 53201900000 Other tanning extracts of vegetable origin 5 53202100000 Synthetic organic tanning substances 5 53202900000 Inorganic tanning substances; tanning preparations etc 10 53203001000 Natural Indigo 5 53203009000 Other colouring matter and other preparations 5 53204110000 Disperse dyes and preparations based thereon 5 5

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3204120000 Acid dyes and preparations; mordant dyes and preparations based ther 5 53204130000 Basic dyes and preparations based thereon 5 53204140000 Direct dyes and preparations based thereon 5 53204150000 Vat dyes and preparations based thereon 5 53204160000 Reactive dyes and preparations based thereon 5 53204170000 Pigments and preparations based thereon 5 53204190000 Other,including mixtures of colouring matter 10 53204200000 Synthetic organic products used as fluorescent brightening agents 5 53204900000 Other synthetic organic colouring matter and preparations 5 53205000000 Colour lakes; preparations based on colour lakes as specified in Note 3 5 53206110000 Pigments containing 80% by weight of titanium dioxide 5 53206190000 Other pigments and preparations based on titanium dioxide 5 53206200000 Pigments and preparations based on chromium compounds 5 53206410000 Ultramarine and preparations based thereon 5 53206420000 Lithopone and other pigments and preparations based on zinc sulphide 5 53206490000 Other colouring matter and other preparations 5 53206500000 Inorganic products of a kind used as luminophores 5 53207100000 Prepared pigments, prepared opacifiers and colours used in ceramic,ena5 53207200000 Vitrifiable enamels and glazes, englobes and similar preparations 5 53207300000 Liquid lustres and similar preparations 5 53207400000 Glass frit and other glass in the form of powder, granules or flakes 5 53208100000 Based on polysters 10 53208201000 Vanishes including lacquers 20 53208202000 Paints including enamels 20 53208209000 Solutions as defined in note 4 of this chapter 20 53208901000 Varnishes 20 53208902000 Paints 20 53208909000 Solutions as defined in note 4 of this chapter 20 53209101000 Varnishes 20 53209102000 Paints 20 53209901000 Other varnishes 20 53209902091 Dry powder paints 10 53209902092 Other paints and varnishes including enamels, lacquers 20 53210001000 Water pigments of kind used for finishing leather 20 53210002000 Other paints and varnishes (including lacquers, enamels and distempers 20 53210009000 Other paints and varnishes including enamels, lacquers and distempers 20 53211000000 Prepared driers 10 53212100000 Stamping foils 5 53212900000 Other pigments (including metallic powders & flakes 5 53213100000 Artists', students' or signboard painters' Colours in sets 10 53213900000 Artists', students' or signboard painters' colours in packings etc 10 53214101000 Glaziers' putty, grafting putty, resin cements, caulking compounds and o10 53214102000 Painters' fillings 10 53214900000 Other glaziers' putty, grafting putty, resin cements etc 10 53215110000 Black printing ink 20 53215190000 Other printing ink 20 53215900091 Writing Ink in bulk 5 53215900099 Other writing ink in retail 20 53301120000 Essential oils of orange 10 53301130000 Essential oils of Lemon 10 53301190000 Other essential oils of citrus fruit 10 53301240000 Essential oils of peppermint 10 53301250000 Essential oils of other mints 10 53301291000 Essential oils of citronella 10 53301299000 Other essential oils other than those of citrus fruits 10 5

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3301300000 Resinoids 10 53301900000 Other essential oils , aqueous distillates and aqueous solutions of essenti10 53302100000 Mixtures of odoriferous substances Of a kind used in the food or drink i 5 53302901000 Mixtures of odoriferous substances Of a kind used for perfumery 5 53302909000 Mixtures of odoriferous substances used for other industries 5 53303000000 Perfumes and toilet waters 20 53304100000 Lip make-up preparations 20 53304200000 Eye make-up preparations 20 53304300000 Manicure or pedicure preparations 20 53304910000 Powders, whether or not compressed 20 53304990000 Other beauty or make-up preparations and preparations for the care of t20 53305100000 Shampoos 20 53305200000 Preparations for permanent waving or straightening 20 53305300000 Hair lacquers 20 53305900000 Other preparations for use on the hair 20 53306100000 Dentifrices 35 53306200000 Yarn used to clean between the teeth(dental floss) 20 53306900000 Other preparations for oral or dental hygiene 20 53307100000 Pre-shave, shaving or after-shave preparations 20 53307200000 Personal deodorants and antiperspirants 20 53307300000 Perfumed bath salts and other bath preparations 20 53307410000 Agarbatti and other odiferous preparations which operate by burning 20 53307490000 Other preparations for perfuming or deodorizing rooms 20 53307900000 Other shaving preparations, personal deodarants and other cosmetic or t20 53401111000 Medicated soaps 20 53401119000 Other soaps, for toilet use 20 53401191000 Household soaps 20 53401192000 Surface-active products and preparations 20 53401199000 Other soaps and organic surface-active products and preparations 20 53401200000 Soap in other forms 20 53401300000 Organic surface active products and preparations for washing the skin 20 53402110012 Anionic organic surface-active agents put up for retail sale 20 53402110013 Other anionic organic surface-active agents 10 53402120014 Cationic organic surface-active agents put up for retail sale 20 53402120015 Other cationic organic surface-active agents 10 53402130016 Non-ionic organic surface-active agents put up for retail sale 20 53402130017 Other non-ionic organic surface-active agents 10 53402190018 Other organic surface-active agents; put up for retail sale 20 53402190019 Other organic surface-active agents 10 53402200000 Organic surface-active agents preparations put up for retail sale 20 53402900000 Other Organic surface-active agents; surface active preparatons, washin 10 53403110000 Preparations for the treatment of textile materials, leather, furskins etc 10 53403190000 Other lubricating preparations containing petroleum oils 10 53403910000 Preparations for the treatment of textile materials, leather, furskins etc 10 53403990000 Other lubricating preparations 10 53404200000 Artificial waxes of poly(oxyethylene)(polyethylene glycol) 10 53404900000 Other artificial waxes and prepared waxes 10 53405100000 Polishes, creams and similar preparations for footwear or leather 20 53405200000 Polishes, creams and similar preparations for maintenance of woodwork20 53405300000 Polishes and similar preparations for coachwork (excl. metal polishes) 20 53405400000 Scouring pastes and powders and other scouring preparations 20 53405900000 Other polishes and creams, for footwear, furniture etc 20 53406000000 Candles, tapers and the like 20 53407000000 Modelling pastes; dental wax and impression compounds, for retail sale 20 53501100000 Casein 5 5

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3501900000 Other casein derivatives 10 53502110000 Egg albumin,dried 10 53502190000 Other egg albumin derivatives 10 53502200000 Milk albumin, including concentrates of two or more whey proteins 10 53502900000 Other albumins incl.concentrates of two/more whey prots weight more 10 53503000000 Gelatin and derivatives; isinglass; glues of animal origin (excl. 35.01) 10 53504000000 Peptones/protein substances and derivatives, nes; hide powder 10 53505100000 Dextrins and other modified starches 5 53505200000 Glues 10 53506100000 Products suitable as glues or adhesives, not exceeding a net weight of 1 10 53506910000 Adhesives based on polymers of heading 39.01 to 39.13 or on rubber 5 53506990000 Other products suitable for use as glues or adhesives 5 53507100000 Rennet and concentrates thereof 10 53507900000 Other enzymes prepared and not elsewhere specified or included 10 53601000000 Propellent powders 5 53602001000 Dynamite 5 53602009000 Other prepared explosives, other than propellent powders 5 53603000000 Safety fuses; detonating fuses; caps; igniters; electric detonators 5 53604100000 Fireworks 20 53604900000 Other pyrotechnic articles 20 53605000000 Matches (excl. pyrotechnic articles of 36.04) 20 53606100000 Liquid or liquefied-gas fuels in containers, for lighters, =<300cm3 20 53606900000 Other articles of combustible materials as specified in note 2 to this cha 20 53701100000 Photographic plates for x-ray, M2 5 53701200000 Photographic plates for instant print film 20 53701300000 Other Plates and film,with any side exceeding 255mm, M2 20 53701910000 Photographic plated for colour photography (polychrome) 20 53701990000 Other photographic plates and films in the flat (excl. for M2 20 53702100000 Photographic film in rolls for x-ray M2 5 53702310000 Other film without perforations for colour photography( U 20 53702320000 Other film without perforations other, with silver halide M2 20 53702390000 Other film in rolls, non- perforated of width =<105mm M2 20 53702410000 Other film of width >610mm and length > 200m,for colo M2 20 53702420000 Other film of width >610mm length >200m,other than forM2 20 53702430000 Other film of width >610mm and of a length not exceedi M2 20 53702440000 Other film of a width exceeding 105mm but not exceed M2 20 53702510000 Other film of a width not exceeding 16mm and of a leng M 20 53702520000 Other film of a width not exceeding 16mm and of a leng M 20 53702530000 Other film of width exceeding 16mm but <= 35mm & of a M 20 53702540000 Other film of width >16mm but <= 35mm & of length not M 10 53702550000 Other film of a width >16mm but =<35mm & of a length M 20 53702560000 Other film of a width exceeding 35mm M 20 53702910000 Other film of a width not exceeding 16mm. M 20 53702930000 Other film of width >16mm but =<35mm and of length n M 20 53702940000 Other film of width >16mm but =<35mm and of a length M 20 53702950000 Other film of a width exceeding 35mm M 20 53703100000 Photographic paper, paperboard and textilles, in rolls, width >610mm 10 53703200000 Other, for colour photography(polychrome) 10 53703900000 Other photographic paper, paperboard and textiles, nes 10 53704000000 Photographic plates, film, paper, paperboard & textiles, exposed but no 10 53705100000 Photographic plates..., exposed and developed, for offset reproduction 20 53705900000 Other photographic plates, exposed and developed 20 53706101000 Cinomatographic film of a width of 35mm or more for exhM 20 53706109000 Other cinematographic film of a width of 35mm or more M 20 53706901000 Other cinematographic films for exhibition in cinema hall M 20 5

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3706909000 Other cinematographic films M 20 53707100000 Sensitising emulsions for photographic uses 20 53707900000 Other chemical preparations for photographic use, nes 10 53801100000 Artificial graphite 10 53801200000 Colloidal graphite or semi-colloidal graphite 10 53801300000 Carbonaceous pastes for electrodes and pastes for furnace linings 10 53801900000 Other preparations based on graphite or carbon in the form of pastes, n 10 53802100000 Activated carbon 10 53802900000 Other activated natural mineral products; animal black 10 53803000000 Tall oil, whether or not refined 5 53804000000 Residual lyes from the manufacture of wood pulp (excl. tall oil) 10 53805100000 Gum, wood or sulphate turpentine oils 10 53805900000 Other turpenic oils, nes; crude dipentene etc 10 53806100000 Rosin and resin acids 5 53806200000 Salts of rosin,of resin acids/of derivatives of rosin/resin acids,excl. salts o10 53806300000 Ester gums 10 53806900000 Other derivatives of rosin and resin acids, nes; rosin spirit and oils, nes 10 53807000000 Woodtar;woodtar oils;wood creosote;wood naphtha,vegetable pitch,brew10 53808500000 Goods specified in Subheading Note 1 to this Chapter 5 53808911091 Mosquito repellant coils 20 53808911092 Agricultural insecticides 53808911099 Other insecticides put up for retail sale 20 53808919000 Other insecticides 20 53808920000 Fungicides 53808930000 Herbicides, anti-sprouting products and plant-growth regulators 53808940000 Disinfectants 35 53808990000 Other, insecticides, including mixtures not specified in the foregoing su 35 53809100000 Finishing agents, etc, with a basis of amylaceous substances nes 5 53809910000 Finishing agents of a kind used in the textile or like industries 5 53809920000 Finishing agents of a kind used in the paper or like industries 5 53809930000 Finishing Agents of a kind used in the leather or like industries 5 53810100000 Pickling preparations 4 metal surfaces;soldering,brazing/welding powd 5 53810900000 Other preparations such as fluxes for soldering etc nes 10 53811110000 Anti-knock preparations based on lead compounds 5 53811190000 Other anti knock preparations (excl. based on lead) 5 53811210000 Additives for lubricating oils with petroleum oils/oils obtained from bit 10 53811290000 Other additives for lubricating oils (excl. with petroleum oils) 10 53811900000 Other additives other than for lubricating oils nes 10 53812100000 Prepared rubber accelerators 5 53812200000 Compound plasticisers for rubber or plastics, nes 5 53812300000 Anti-oxidising preparations and stabilisers for rubber or plastics 5 53813000000 Preparations & charges for fire-extinguishers; charged fire-extinguishin 10 53814000000 Organic composite solvents and thinners, nes; paint or varnish removers10 53815110000 Supported catalysts with nickel or its compounds as the active substanc 10 53815120000 Supported catalysts with precious metal or its compounds as the active 10 53815190000 Other supported catalysts 10 53815900000 Other reaction initiators, accelerators and catalytic preparations, nes 10 53816000000 Refractory cements,mortars,concretes & similar compositions,other tha 5 53817000000 Mixed alkylbenzenes &mixed alkylanaphthalenes,other than those of he5 53818000000 Chemical elements doped for electronics in the form of discs,wafers/sim10 53819000000 Hydraulic brake fluids&other prepared liquids 4 hydralic transmissions 10 53820000000 Anti-freezing preparations and prepared de-icing fluids 10 53821000000 Prepared culture media for development/maintenance of micro-organisms 0 03822000000 Diagnostic/Lab.reagents on backing & prepared diagonistic/lab.reagents0 03823110000 Stearic acid 5 5

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3823120000 Oleic acid 5 53823130000 Tall oil fatty acids 5 53823190000 Other industrial monocarboxylic fatty acids and acid oils from refining, n5 53823700000 Industrial fatty alcohols 5 53824100000 Prepared binders for foundry moulds or cores 5 53824300000 Non-agglomerated metal carbides mixed together or with metallic binde5 53824400000 Prepared additives for cements, mortars or concretes 5 53824500000 Non-refractory mortars and concretes 5 53824600000 Sorbitol excluding that of subheading 2905.44 5 53824710000 Containing chlorofluorocarbons (CFCs),whether or not containing hydroc5 53824720000 Containing bromochlorodifluoromethane,bromotrifluoromethane or dib5 53824730000 Containing hydrobromofluorocarbons (HBFCs) 5 53824740000 Containing hydrochlorofluorocarbons(HCFCs),whether/not containing pe5 53824750000 Containing carbon tetrachloride 5 53824760000 Containing 1,1,1-trichloroethane (methyl chloroform) 5 53824770000 Containing bromomethane (methyl bromide) or bromochloromethane 5 53824780000 Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs),but not5 53824790000 Other mixtures containing halogenated derivatives of methane, ethane 5 53824810000 Containing oxirane (ethylene oxide) 5 53824820000 Containing polychlorinated biphenyls(PCBs), polychlorinated terphenyls(5 53824830000 Containing tris(2,3-dibromopropyl)phosphate 5 53824901000 Grey oxide and Black oxide (lead dust) 5 53824902000 Ink removers and stencil correctors 5 53824909000 Other chemical products and preparations of the chemical or allied indus5 53825100000 Municipal waste 10 53825200000 Sewage waste 10 53825300000 Clinical waste 10 53825410000 Halogenated waste organic solvents 10 53825490000 Other waste organic solvents 10 53825500000 Wastes of metal pickling liquors,hydraulic fluids etc 10 53825610000 Other wastes from chemical or allied industries containing mainly Organ10 53825690000 Other wastes from chemical or allied industries 10 53825900000 Other residual products of the chemical or allied industries, nes 10 53901100000 Polyethylene having a specific gravity <0.94, in primary forms 5 53901200000 Polyethylene having a specific gravity >=0.94, in primary forms 5 53901300000 Ethylene-vinyl acetate copolymers, in primary forms 5 53901900000 Other polymers of ethylene, in primary forms, nes 5 53902100000 Polypropylene, in primary forms 5 53902200000 Polyisobutylene, in primary forms 5 53902300000 Propylene copolymers, in primary forms 5 53902900000 Other polymers of propylene or other olefins, in primary forms, nes 5 53903110000 Expansible polystyrene, in primary forms 5 53903190000 Other polystyrene (excl. expansible) in primary forms 10 53903200000 Styrene-acrylonitrile (SAN) copolymers, in primary forms 5 53903300000 Acrylonitrile-butadiene-styrene (abs) copolymers, in primary forms 5 53903900000 Other polymers of styrene, in primary forms, nes 5 53904100000 Polyvinyl chloride, not mixed with other substances, in primary forms 5 53904210000 Non-plasticised polyvinyl chloride mixed, in primary forms 5 53904220000 Plasticised polyvinyl chloride mixed, in primary forms 5 53904300000 Vinyl chloride-vinyl acetate copolymers, in primary forms 5 53904400000 Other Vinyl chloride copolymers (excl. acetate), in primary forms 5 53904500000 Vinylidene chloride polymers, in primary forms 5 53904610000 Polytetrafluoroethylene, in primary forms 5 53904690000 Other Fluoro-polymers (excl. polytetrafluoroethylene) in primary forms 5 53904900000 Other polymers of halogenated olefins in primary forms, nes 5 5

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3905120000 Polyvinyl acetate in aqueous dispersion 10 53905190000 Other polyvinyl acetate copolymers, not in aqueous dispersions in prima10 53905210000 Vinyl acetate copolymers in aqueous dispersion 10 53905290000 Other vinyl acetate copolymers not in queous dispersion, in primary for 10 53905300000 Polyvinyl alcohol, whether or not containing unhydrolysed acetate grou 10 53905910000 Copolymers 10 53905990000 Other polymers of other vinyl esters and other vinyl polymers in primary10 53906100000 Poly(methyl methacrylate) 10 53906900000 Other Acrylic Polymers prepared in primary forms, nes 10 53907100000 Polyacetals, in primary forms 5 53907200000 Other polyethers, in primary forms, nes 5 53907300000 Epoxide resins, in primary forms 10 53907400000 Polycarbonates, in primary forms 10 53907500000 Alkyd resins, in primary forms 5 53907600000 Poly (ethylene terephthalate) 5 53907700000 Poly (lactic acid) 5 53907910000 Unsaturated polyesters 10 53907990000 Other, polyesters 10 53908100000 Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms 5 53908900000 Other polymides, in primary forms, nes 5 53909100000 Urea resins; thiourea resins, in primary forms 5 53909200000 Melamine resins, in primary forms 5 53909300000 Other amino resins, in primary forms, nes 5 53909400000 Phenolic resins, in primary forms 5 53909500000 Polyurethanes, in primary forms 5 53910000000 Silicones inprimary forms 5 53911100000 Petroleum resins,coumarone, indene or coumarone-indene resins and p5 53911900000 Other polysulphides, polysulphones and other products in primary form 5 53912110000 Non-plasticised cellulose acetates, in primary forms 5 53912120000 Plasticised cellulose acetates, in primary forms 5 53912200000 Cellulose nitrates (incl. collodions), in primary forms 5 53912310000 Carboxymethylcellulose and its salts, in primary forms 5 53912390000 Other cellulose ethers, in primary forms, nes 5 53912900000 Other cellulose and its chemical derivatives in primary forms, nes 5 53913100000 Alginic acid, its salts and esters, in primary forms 5 53913900000 Other natural and modified natural polymers in primary forms 5 53914000000 Ion-exchangers based on polymers of 39.01 to 39.13, in primary forms 5 53915100000 Waste, parings and scrap, of polymers of ethylene 5 53915200000 Waste, parings and scrap, of polymers of styrene 5 53915300000 Waste, parings and scrap, of polymers of vinyl chloride 5 53915900000 Waste, parings and scrap, of other plastics, nes 5 53916100000 Monofilament >1mm, rods..., etc of polymers of ethylene 5 53916200000 Monofilament >1mm, rods..., etc, of polymers of vinyl chloride 5 53916900000 Monofilament >1mm, rods... and profile shapes, of other plastics, nes 5 53917100000 Artificial guts of hardened proteins or cellulosic materials 10 53917211000 Tubes, pipes & hoses, rigid: of polymers of ethylene; for water supply 20 53917219000 Other tubes,pipes & hoses: of polymers of ethylene 20 53917221000 Tubes, pipes & hoses, rigid: of polymers of propylene; for water supply 20 53917229000 Other Tubes, pipes & hoses, rigid: of polymers of propylene 20 53917231000 Tubes, pipes and hoses, rigid: of polymers of vinyl chloride, for water su 20 53917239000 Other tubes, pipes and hoses, rigid : of polymers of vynil chloride 20 53917291000 Tubes, pipes & hoses, rigid: of other plastics for water supply 20 53917299000 Other tubes, pipes & hoses, rigid: of other plastics 20 53917310000 Flexible tubes, pipes and hoses, with a burst pressure >=27.6mpa 20 53917320000 Tubes, pipes and hoses, not reinforced, without fittings, nes 20 5

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3917330000 Tubes, pipes and hoses, not reinforced, with fittings attached, nes 20 53917390000 Other tubes, pipes and hoses, nes 20 53917401000 Fittings for Water supply 20 53917409000 Other fittings 20 53918100000 Floor... coverings of polymers of vinyl chloride, in rolls or tiles 20 53918900099 Floor coverings of other plastics 20 53919100000 Self-adhesive tape, plates, strip..., in rolls, width =<20cm 10 53919900000 Other self adhesive plates, stripÂ…. 10 53920100000 Other plates, sheets, film, foilÂ….of polymers of ethylene 10 53920200021 Other plates, sheetsÂ… of polymers of proplene: Printed flexible packag 20 53920200029 Other platesÂ… of polymers of proplene 10 53920300000 Other plates, sheetsÂ…of polymers of styrene 10 53920430042 Other plates, sheetsÂ… of PVC of not less than 6% plastic: Printed flexibl20 53920430043 Other plates, sheetsÂ… of PVC of not less than 6% plastic 10 53920490044 Other plates, sheetsÂ…Printed flexible materials 20 53920490049 Other plates, sheetsÂ…not printed 20 53920510052 Other plates, sheetsÂ…of acylic polymers: Printed flexible materials 20 53920510053 Other plates, sheetsÂ… of acylic polymers: not printed 20 53920590054 Other plates, sheets...Printed flexible materials 20 53920590059 Other plates, sheetsÂ… 20 53920610000 Other plates, sheetsÂ…of polycarbonates 10 53920620000 Other plates, sheetsÂ… of poly (ethylene terephthalate) 10 53920630000 Other plates, sheetsÂ…of unsaturated polyesters 10 53920690000 Other plates, sheetsÂ… of other polyesters 10 53920710000 Other plates, sheetsÂ…of regenerated cellulose 10 53920730000 Other plates, sheetsÂ… of cellulose acetate 10 53920790000 Other plates, sheetsÂ… of other cellulose derivatives 10 53920910000 Other plates, sheetsÂ… of other plastics of poly (vinyl butyral) 5 53920920000 Other plates, sheetsÂ… of other plastics of polyamides 10 53920930000 Other plates, sheetsÂ… of other plastics of amino- resins 10 53920940000 Other plates, sheetsÂ…of other plastics of phenolic resins 10 53920990000 Other plates, sheetsÂ… of other plastics 10 53921110000 Other plates, sheetsÂ… -cellular: of polymers of styrene 10 53921120000 Other plates, sheetsÂ…- cellular: of polymers of vinyl chloride 10 53921130000 Other plates, sheetsÂ…-cellular: of polyurethanes 20 53921140000 Other plates, sheeetsÂ…-cellular: of regenerated cellulose 20 53921190000 Other plates, sheetsÂ… -cellular: of other plastics 20 53921900091 Other plates, sheetsÂ….other printed flexible materials 10 53921900099 Other plates, sheetsÂ… 20 53922100000 Baths, shower-baths and wash-basins, of plastics 20 53922200000 Lavatory seats and covers of plastics 20 53922900000 Other bidets, lavatory pans.. and other sanitary ware of plastics, nes 20 53923100000 Boxes, cases, crates and similar articles of plastics 20 53923210000 Sacks and bags (incl. cones) of polymers of ethylene 35 53923290000 Sacks and bags (incl. cones) of other plastics (excl. ethylene) 35 53923300000 Carboys, bottles, flasks and similar articles of plastics 20 53923400041 Spools, copsÂ… Video or audio cassettes without the magnetic tape 10 53923400049 Other Video or audio cassettes 5 53923500000 Stoppers, lids, caps and other closures 10 53923900000 Other stoppers, lids and caps 10 53924100000 Tableware and kitchenware of plastics 20 53924901000 Wash basins and buckets of plastics 10 53924902000 Baby feeding bottles of plastics 103924909000 Other Tableware, kitchenwareÂ…. Of plastics 20 53925100000 Reservoirs... and similar containers, capacity >300 litres of plastics 20 5

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Nigerian Custom Tarrif Book 2009-2018

3925200000 Doors, windows and their frames and thresholds for doors, of plastics 20 53925300000 Shutters, blinds and similar articles and parts, of plastics 20 53925900000 Other builders' ware of plastics, nes 20 53926100000 Office or school supplies of plastics 20 53926200000 Articles of apparel and clothing accessories of plastics (incl. gloves, mitt 20 53926300000 Fittings for furniture, coachwork or the like of plastics 20 53926400000 Statuettes and other ornamental articles of plastics 20 53926901000 Floats for fishing nets 20 53926909091 Toothpicks 20 53926909092 Sheath contraceptives 0 03926909099 Other article of plastics 20 54001100000 Natural rubber latex, whether or not pre-vulcanised in primary forms 5 54001210000 Smoked sheets of natural rubber 5 54001220000 Technically specified natural rubber, in primary forms or in plates, etc 5 54001290000 Other natural rubber in primary forms or in plates etc, nes 5 54001300000 Balata, gutta-percha... and similar gums, in primary forms or in plates 5 54002110000 Latex of styrene-butadiene or carboxylated styrene-butadiene rubber 5 54002190000 Other styrene, butadiene rubber; carboxylated styrene butadiene rubber5 54002200000 Butadiene rubber, in primary forms or in plates, sheets or strip 5 54002310000 Isobutene-isoprene (butyl) rubber 5 54002390000 Other halo-isobutene-isoprene rubber 5 54002410000 Latex of chloroprene (chlorobutadiene) rubber 5 54002490000 Other chloroprene (chlorobutadiene) rubber (excl. latex) 5 54002510000 Latex of acrylonitrile-butadiene rubber 5 54002590000 Other Acrylonitrile-butadiene rubber (excl. latex) 5 54002600000 Isoprene rubber 5 54002700000 Ethylene-propylene-non-conjugated diene rubber 5 54002800000 Mixtures of any product of 40.01 with any product of 40.02 5 54002910000 Latex of synthetic rubber, nes 5 54002990000 Other synthetic rubber products (excl. latex) nes 5 54003000000 Reclaimed rubber in primary forms or in plates, sheets or strip 5 54004000000 Waste, parings &scrap of rubber(excl.hard rubber)& powders & granule 5 54005100000 Rubber compounded with carbon black or silica, unvulcanized 5 54005200000 Solutions; dispersions other than those of heading 4005.10 5 54005910000 Plates, sheets and strip of compounded rubber 5 54005990000 Other compounded rubber, unvulcanised, in primary forms 5 54006100000 Camel-back strips for retreading rubber tyres 5 54006900000 Other forms and articles of unvulcanised rubber,nes 10 54007000000 Vulcanized rubber thread and cord 10 54008111000 Plates, sheeets and strips of cellular rubber for making soles 10 54008119000 Other plates, sheets and strips 10 54008190000 other rods and profile shapes of cellular vulcanised rubber, nes 10 54008211000 Plates, sheets and strips of non-cellular rubber for making soles 10 54008219000 Other plates, sheets and strips of non-cellular rubber 10 54008290000 Other rods and profile shapes of non-cellular, vulcanised rubber (excl. h 10 54009110000 Tubes, pipes and hoses of vulcanised rubber without fittings 10 54009120000 Tubes, pipes, hoses with fittings 10 54009210000 Tubes, pipes, hoses, reinforced or otherwise combined only with metal w10 54009220000 Tubes, pipes, hoses, reinforced or otherwise combined only with metal wi10 54009310000 Tubes,pipe reinforced or otherwise combined only with textile materials 20 54009320000 Tubes,pipes,hoses reinforced/otherwise combined only with textile mater20 54009410000 Tubes,pipes,hoses,reinforced or otherwise combined with other materials20 54009420000 Tubes,pipes,hoses, reinforced or otherwise combined with other material20 54010110000 Conveyor belts or belting,of vulcanized rubber reinforced only with meta20 54010120000 Conveyor belts/belting of vulcanised rubber reinforced only with textile 20 5

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Nigerian Custom Tarrif Book 2009-2018

4010190000 other conveyor belts or belting of vulcanised rubber, nes 20 54010310000 Endless transmission belts of trapezoidal cross-section,V-ribbed,of an 10 54010320000 Endless transmission belts of trapezoidal section,not V-ribbed,circumf 10 54010330000 Endless transmission belts of trapezoidal cross-section >180cm <= 240c 10 54010340000 Endless transmission belts of trapezoidal cross section other than V-ri 10 54010350000 Endless synchronous belts of circumference exceeding 60cm but not ex 10 54010360000 Endless synchronous belts of a circumference exceeding 150cm but not 10 54010390000 Other Transmission belts or belting 10 54011100000 New pneumatic tyres,of rubber of kind used on motor carsU 20 54011200000 New pneumatic tyres, of rubber of a kind used on buses orU 10 54011300000 New pneumatic tyres, of rubber for aircraft U 10 54011400000 New pneumatic tyres, of rubber of a kind used on motorcU 10 54011500000 New pneumatic tyres, of rubber of a kind used on bicycle U 10 54011610000 New pneumatic tyres of a kind used in agricultural or for U 10 54011620000 Pneum Tyres of kind used in construction/industrial handlU 10 54011630000 Pneu Tyre of kind used on construction or industrial handU 10 54011690000 Other New Pneumatic tyres having a herringbone or similU 10 54011920000 New pneumatic tyres of a kind used in agricultural or for U 10 54011930000 Pneuma Tyres of kind used on construction/industrial hanU 10 54011940000 New Pneumatic tyres used on construction handling vehicU 10 54011990000 Other New Pneumatic tyres nes U 10 54012110000 Retreaded tyres of a kind used on motor cars (incl. stati U 35 54012120000 Retreaded tyres of a kind used on buses and lorries U 35 54012130000 Retreaded tyres of a kind used on aircraft U 35 54012190000 Other Retreaded tyres U 35 54012201000 Used pneumatic tyres for retreading manufacture U 35 54012209000 Other used pneumatic tyres U 35 54012900000 Other used pneumatic tyres nes 35 54013100000 Inner tubes, of rubber of a kind used on motor cars, busesU 20 54013200000 Inner tubes, of rubber of a kind used on bicycles U 10 54013900000 other inner tubes of rubber, nes U 20 54014100000 Sheath contraceptives 0 54014901000 Teats and similar articles 20 54014902000 Bulbs for syringes and medicine droppers 20 54014909000 Other pharmaceutical articles of rubber nes 20 54015110000 Surgical gloves, mittens and mitts 0 54015190000 other gloves of vulcanised rubber (excl. surgical gloves 20 54015900000 other articles of apparel and clothing accessories of vulcanised rubber, 20 54016100000 Articles of vulcanized rubber of cellular rubber 20 54016910000 Floor coverings and mats of vulcanized rubber, non-cellular 20 54016920000 Erasers, of vulcanized rubber 10 54016930000 Gaskets, washers and other seals, of vulcanized rubber 20 54016940000 Boat or dock fenders, whether or not inflatable of vulcanized rubber 20 54016950095 Inflatable bladder of a kind used for tyre manufacture 5 54016950099 Other inflatable articles 20 54016990000 other artilces of vulcanised rubber, nes 10 54017000000 Hard rubber (eg. ebonite) in all forms;including waste and scrap;articles 20 54101200000 Whole hides & skins of bovine animals of weight<= 8kg dried,10kg dry-s 5 54101500000 Whole hides and skins, of weight exceeding 16kg 5 54101900000 Other hides and skins, including butts, bends, and bellies 5 54102100000 Raw skins of sheep or lambs, with wool on 5 54102210000 Pickled skins of sheep or lambs, without wool, not tanned 5 54102290000 other skins of sheep or lambs, without wool, not pickled, not tanned 5 54103200000 Hides and skins of reptiles, fresh or preserved, not tanned 5 54103300000 Other raw hides and skins of swine, fresh or otherwise preserved 5 5

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Nigerian Custom Tarrif Book 2009-2018

4103900000 Other hides and skins, fresh or preserved, not tanned, nes 5 54104110000 Tanned/crust hides & skins of bovine animals,wet state;full grains,unsplit5 54104190000 Other Tanned/crust hides & skins of bovine (incl buffalo) or equine anima10 54104410000 Tanned/crust hides of bovine animals in the dry state;Full grains,unsplit,g10 54104490000 Other tanned/crust hides & skins of bovine or equine animals in the dry 10 54105100000 Tanned or crust skins of sheep or ... without wool ,in wet state (includin 5 54105300000 Tanned or crust skins of sheep or lambs, without wool on ,in the dry sta 10 54106210000 Tanned or crust hides and skins without wool/hair on, of goats or kids, i 5 54106220000 Tanned or crust hides and skins without wool/hair on, of goats or kids, in5 54106310000 Tanned or crust hides and skins of swine, witout wool or hair on, in the 5 54106320000 Tanned or crust hides and skins of swine, without wool or hair on, in dry5 54106400000 Tanned or crust hides and skins without wool or hair on of reptiles 5 54106910000 Tanned or crust hides and skins of other animals, without wool or hair o 5 54106920000 Tanned or crust hides and skins of other animals, without wool or hair o 10 54107110000 Whole hides and skins, further prepared, full grains, unsplit 10 54107120000 Whole hides and skins, further prepared after tanning or crusting, grains 10 54107190000 Other whole hides,skins further prep.after tanning/crusting of bovine an10 54107910000 Other leather further prepared after tanning or crusting; Full grains,nspli10 54107920000 Other leather further prepared after tanning or crusting; Grain splits 10 54107990000 Other leather further prepared after tanning or crusting, without hair 10 54112000000 Leather further prep after tanning/crusting,incl.parchment-dresssed lea 10 54113100000 Leather further prepared after tanning/crusting without wool on of goats10 54113200000 Leather further prepared after tanning/crusting without wool on Of swi 10 54113300000 Leather further prepared after tanning/crusting without wool on of repti10 54113900000 Leather further prepared after tanning/crusting without wool on of Othe10 54114100000 Chamois (including combimation chamois) leather 10 54114200000 Patent leather and patent laminated leather; metallised leather 10 54115100000 Composition leather with a basis of leather or leather fibre in slabs, sheet10 54115200000 Parings & other waste of leather/ composition leather,not suitable for m10 54201000000 Saddlery & harness for any animal(incld. traces, leads, knee pads) of any20 54202110010 Trunks,suit-cases,vanity cases, outer surface of leather U 10 54202110011 Trunks,suit-cases,vanity cases, outer surface of leather OthU 35 54202120012 Trunks,suit-cases etc outer surface of plastic or textiles U 10 54202120013 Trunks,suit-cases,etc, outer surface of plastic or textiles OU 35 54202191014 Trunks,suit-cases,vanity cases, of paper board CKD or bla U 10 54202191015 Trunks,suit-cases,vanity cases, of paper board Other includU 35 54202192016 Trunks,suit-cases,vanity cases, of base metal CKD or blan U 10 54202192017 Trunks,suit-cases,vanity cases, of base metal Other includiU 35 54202199018 Trunks,suit-cases,vanity cases, of other materials CKD or U 10 54202199019 Trunks,suit-cases,vanity cases, of other materials Other inU 20 54202210022 Handbags with strap/not with outer surface of leather/c U 10 54202210023 Handbags with strap/not with outer surface of leather, c U 20 54202250024 Handbags with outer surface of plastic sheeting or textil U 10 54202250025 Handbags with outer surface of plastic sheeting or textile U 20 54202290026 Handbags of other materials CKD U 10 54202290029 Handbags of other materials Other U 20 54202310032 Articles normally carried in pocket or handbag, with outer surface of le 10 54202310033 Articles normally carried in pocket or handbag, outer surface of leather 20 54202320034 Articles normally carried in pocket/handbag, outer surface of plastics or 10 54202320035 Articles normally carried in pocket/handbag, outer surface of plastics or 20 54202390036 Other articles normally carried in pocket or handbags CKD 10 54202390039 Other articles normally carried in pocket or handbags Other 20 54202910092 Cases and containers, nes, with outer surface of leather CKD 10 54202910093 Cases and containers, nes, with outer surface of leather Other 20 54202950094 Cases and containers, nes, with outer surface of plastic or textiles CKD 10 5

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Nigerian Custom Tarrif Book 2009-2018

4202950095 Cases and containers, nes, with outer surface of plastic or textiles Other 20 54202990096 other cases and containers, nes, with outer surface of other materials, 10 54202990099 other cases and containers, nes, with outer surface of other materials, 20 54203100000 Articles of apparel of leather or composition of leather 20 54203210000 Gloves, mittens and mitts specially designed for use in sports, of leather 20 54203290000 Other gloves, mittens, and mitts for trades, nes of leather 20 54203300000 Belts and bandoliers of leather or composition leather 20 54203400000 Other clothing accessories of leather or composition of leather 20 54205000000 Other articles of leather or of composition leather 20 54206000000 Articles of gut (other than silk-worm gut), of goldbeater's skin of bladde 10 54301100000 Raw furskins of mink, whole with or without head, tail or paws 5 54301300000 Raw furskins of specified types of lamb, whole, with or without head, tai5 54301600000 Raw furskins of fox, whole with or without head, tail or paws 5 54301800000 Other furskins,whole,with or without head,tail or paws 5 54301900000 Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 5 54302110000 Tanned or dressed whole skins of mink, not assembled 10 54302190000 other tanned or dressed whole furskins, not assembled 10 54302200000 Tanned or dressed heads, tails, paws and other pieces, not assembled 10 54302300000 Tanned or dressed whole skins and other pieces thereof, assembled 10 54303100000 Articles of apparel and clothing accessories of furskins 5 54303900000 Other articles of furskins, nes 5 54304000000 Artificial fur and articles thereof 5 54401100000 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 5 54401210000 Coniferous wood in chips or particles 5 54401250000 Non-coniferous wood in chips or particles 5 54401300000 Sawdust&wood waste&scrap,whether/not agglomerated in logs,briquettes5 54402100000 Wood charcoal of bamboo 5 54402900000 Other wood charcoal 5 54403100000 Wood in the rough treated with paint, stains, creosote, o M3 5 54403200000 Other coniferous wood in the rough, whether or not stri M3 5 54403410000 Dark red meranti, light red meranti and meranti bakau w M3 5 54403490000 other tropical wood specified in subhead note 1 to chapt M3 5 54403910000 Oak wood (Quercus spp.) M3 5 54403950000 Beech wood (Fagus spp) M3 5 54403990000 other wood, nes in the rough excluding treated M3 5 54404100000 Coniferous hoopwood; split poles, etc; wooden sticks, etc; chipwood 5 54404500000 Non-coniferous hoopwood; split poles, etc; wooden sticks, etc chipwood5 54405000000 Wood wool; wood flour 5 54406100000 Railway or tramway sleepers (cross-ties) of wood, not i M3 10 54406900000 other railway or tramway sleepers (cross-ties) of wood, M3 10 54407100000 Corniferous wood sawn or chipped lengthwise, sliced,pe M3 5 54407210000 Mahogany (Swietenia spp.) M3 5 54407220000 Virola, Imbuia and Balsa M3 5 54407250000 Dark Red Meranti, Light Red Meranti and Meranti Bakau M3 5 54407260000 White Lauan, White Meranti, White seraya, Yellow MeranM3 5 54407270000 Sapelli M3 5 54407280000 Iroko M3 5 54407290000 other tropical wood specified in subhead note 1 to this c M3 5 54407910000 Of Oak (Quercus spp) M3 20 54407920000 Of beech (Fagus spp) M3 20 54407930000 Of maple (Acer spp.) M3 20 54407940000 Of cherry (Prunus spp.) M3 20 54407950000 Of ash (Fraxinus spp.) M3 20 54407990000 Other tropical wood M3 20 54408100000 Coniferous veneer sheets and sheets for plywood, etc, =<6mm thick 20 5

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4408310000 Dark Red Meranti, light Red Meranti and Meranti Bakau 20 54408390000 other tropical veneer sheets/sheets for plywood specified subheading 20 54408900000 Veneer sheets and sheets for plywood and other wood, =<6mm thick, n 20 54409100000 Coniferous wood, continuously shaped along any of its edges or faces 20 54409210000 Non-coniferous wood of bamboo,continously shaped along any of its edg20 54409290000 Other non-coniferous wood 20 54410110000 Particle board of wood 20 54410120000 Oriented strand board (OSB) 20 54410190000 Other wood or ligneous materials 20 54410900000 other particle board and similar board of ligneous materials 20 54411120000 Of a thickness not exceeding 5 mm 20 54411130000 Of a thickness exceeding 5mm but not exceeding 9mm 20 54411140000 Of a thickness exceeding 9mm 20 54411920000 Of a density exceeding 0.8g/cm^3 20 54411930000 Of a density exceeding 0.5g/cm^3 but not exceeding 0.8g/cm^3 20 54411940000 Of a density not exceeding 0.5g/cm^3 20 54412100000 Plywood, veneered panels and similar laminated wood o M3 20 54412310000 Plywood with at least one outer ply of tropical wood specM3 20 54412320000 Other, with at least one outer ply of non-coniferous woo M3 20 54412390000 Other plywood M3 20 54412940000 Blockboard,laminboard and battenboard 20 54412990000 Other plywood, veneered pannels similar laminated wood, nes 20 54413000000 Densified wood, in blocks, plates, strips or profile shapes 20 54414000000 Wooden frames for paintings, photographs, mirrors or similar objects 20 54415100000 Cases, boxes, crates, drums and similar packings of wood U 20 54415200000 Pallets, box pallets and other load boards of wood; pallet U 20 54416000000 Casks, barrets, vats, tubs, & other coopers'products & parts thereof,of w20 54417000000 Tools,toolbodies,tool handles,broom/brush bodies of wood;boot/shoe la20 54418100000 Windows, french-windows and their frames, of wood 20 54418200000 Doors and their frames and thresholds, of wood 20 54418400000 Shuttering for concrete constructional work, of wood 20 54418500000 Shingles and shakes, of wood 20 54418600000 Posts and beams 20 54418710000 For mosaic floors 20 54418720000 Other, multilayer 20 54418790000 Other assembled flooring panels 20 54418900000 Other panels nes 20 54419000000 Tableware and kitchenware, of wood 20 54420100000 Statuettes and other ornaments, of wood 20 54420900000 other wood marquentry, inlaid wood; caskets of wood 20 54421100000 Clothes hangers of wood 20 54421901000 Match splints of wood 20 54421909000 Other articles of woods 20 54501100000 Natural cork, raw or simply prepared 5 54501900000 other waste cork; crushed, granulated or groundcork 5 54502000000 Natural cork,debacked/roughly squared/in rectang.blocks,plates,sheets/s5 54503100000 Corks and stoppers of natural cork 10 54503900000 Other articlses of natural cork 20 54504100000 Blocks,plates,sheets,tiles of any shape, solid cylinders,inc. discs of aggl 10 54504900000 Other agglomerated cork; articles of agglomerated cork, nes 20 54601210000 Mats, matting and screens of vegetable materials of bamboo 20 54601250000 Mats, matting and screens of vegetable materials of rattan 20 54601290000 Other mats, matting and screens of vegetable materials 20 54601920000 Of bamboo 20 54601930000 Of rattan 20 5

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4601940000 Of other vegetable materials 20 54601991000 Other mats, matting and screens 20 54601999000 Other plaits and similar products nes 20 54602110000 Basketwork, wickerwork and other articles of bamboo 20 54602120000 Basketwork, wickerwork and similar articles of rattan 20 54602190000 Other basketwork, wickerwork and similar articles 20 54602900000 Other articles of plaiting materials (excl. of vegetable materials) 20 54701000000 Mechanical wood pulp 10 54702000000 Chemical wood pulp, dissolving grades 10 54703110000 Unbleached coniferous chemical wood pulp, soda or sulphate 5 54703190000 Unbleached non-coniferous chemical woodpulp 10 54703210000 Semi-bleached or bleached coniferous chemical wood pulp 10 54703290000 Semi-bleached or bleached non-coniferous chemical wood pulp 10 54704110000 Unbleached coniferous chemical wood pulp, sulphite other than dissolvi10 54704190000 Unbleached non-coniferous chemical wood pulp, sulphite other than dis10 54704210000 Semi-bleached/bleached coniferous chemical woodpulp,sulphite other th10 54704290000 Semi-bleached or bleached non-coniferous chemical wood pulp, sulphit 10 54705000000 Wood pulp obtained by a combination of mechanical and chemical pulpi10 54706100000 Cotton linters pulp 10 54706200000 Pulps of fibres derived from recovered (waste and scrap) paper/paperb 10 54706300000 Other, of bamboo 10 54706910000 Mechanical 10 54706920000 Chemical 10 54706930000 Semi-chemical 10 54707100000 Unbleached kraft paper or paperboard or corrugated paper or paperboa10 54707200000 Other paper or paperboard made mainly of bleached chemical pulp,not 10 54707300000 Paper or paperboard made mainly of mechanical pulp (for example,news10 54707900000 Other, including unsorted waste and scrap 10 54801000000 Newsprint, in rolls or sheets 0 54802100000 Hand-made paper and paperboard 5 54802200000 Paper & paperboard of kind used as base for photo-sensitive,heat-sensit5 54802400000 Wallpaper base 5 54802540000 Other paper & paperboard not containing fibres weighing less than 40g 54802550056 Other paper & paperboard weighing =>40g/m2 but <150g/m2 and wid 54802550059 Other paper & paperboard weighing =>40g/m2 but <150g/m2 and wid 54802560000 Other paper & paperboard not containing fibres weighing =>40g/m2 but204802570000 Other paper and paperboard weighing 40g/m2 or more but not more t 54802580000 Paper & paperboard not containing fibres weighing more than 150g/m2 54802610062 Paper & paperboard containing 10% fibres, in rolls and width =<150mm 20 54802610069 Other paper & paperboard containing 10% fibres, in rolls 5 54802620000 Paper in sheets with one side not>435mm & other side not >297 mm in 20 54802690000 Other paper or paperboard with >10% of total fibre obtainied by a mech5 54803000011 Tissue paper in jumbo rolls 10 54803000019 Other toilet paper and similar paper of a kind used for household or san 20 54804110000 Unbleached Kraftliner in rolls or sheets 5 54804190000 Other kraftliners in rolls or sheets 5 54804210000 Unbleached sack kraft paper in rolls or sheets 5 54804290000 Other sack kraft paper (excl. unbleached), uncoated in rolls or sheets 5 54804310000 Other unbleached kraft paper and paperboard weighing 150g/m2 or less5 54804390000 Other kraft paper (exclud. unbleached), weighing =< 150g/m2 5 54804410000 Other unbleached kraft paper weighing more than 150g/m2 but less th 5 54804420000 Bleached uniformally thruout mass & of which > 95% by weight of total f5 54804490000 Other kraft paper weighing >150g/m2 but <225g/m2, nes 5 54804510000 Other unbleached kraft paper and paperboard weighing 225g/m2 or mo5 54804520000 Bleached uniformally thruout mass & of which > 95% by weight of the tot5 5

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4804590000 Other kraft paper and paper board weighin 225g/m2 or more 5 54805110000 Semi-chemical fluting paper 5 54805120000 Straw fluting paper 5 54805190000 Other fluting paper 5 54805240000 Testliner (recycled liner board) weighing 150g/m2 or less 5 54805250000 Testliner (recycled liner board) weighing more than 150g/m2 5 54805300000 Sulphite wrapping paper 5 54805400000 Filter paper and paperboard 5 54805500000 Felt paper and paperboard 5 54805910000 Other uncoated paper and paperboard weighing 150g/m2 or less 5 54805920000 Other uncoated paper and paperboard weighing more than 150g/m2 but5 54805930000 Other uncoated paper and paperboard weighing 225g/m2 or more 5 54806100000 Vegetable parchment 10 54806200000 Greaseproof papers 10 54806300000 Tracing papers 10 54806400000 Glassine and other glazed transparent or translucent papers 10 54807000000 Composite paper & paperboard(stuck togeth by adhesive)not surface coa10 54808100000 Corrugated paper and paperboard, whether or not perforated 10 54808200000 Sack kraft paper, creped or crinkled,whether or not embossed or perfor 10 54808300000 Other kraft paper, creped or crinkled,whether or not embossed or perfo10 54808900000 Other paper and paperboard, corrugated, creped etc in rolls or sheets, n10 54809200000 Self-copy paper 5 54809900000 Other copying or transfer papers, nes, in rolls or sheets 10 54810130014 Paper, paperboard used for writing, printing or other graphic purposes in204810130019 Other paper & paperboard of a kind used for writing, printing or other 104810140000 Paper used in writing in sheets,one side not>435 mm & other side not 204810190000 Other paper & paperboard used in writing & printing of which not >10% w104810220023 Light weight coated paper in rolls of a width =<150mm or in sheets 20 54810220024 Other light coated paper 10 54810290025 Other ( excl light weight coated paper) in rolls of a width =<150mm 20 54810290029 Other ( excl light weight coated paper) in rolls 10 54810310032 Kraft paper, bleached uniformly of which > 95% by weight is wood, we 204810310033 Other kraft paper 104810320034 Kraft paper, bleached uniformly of which > 95% by weight is wood, we 20 54810320035 Other kraft paper 10 54810390036 Kraft paper in rolls of a width =<150mm or in rectangular sheets in the u20 54810390039 Other kraft paper not in rolls 10 54810920091 Multi-ply in rolls of a width =<150mm or in a rectangular sheets in the u 20 54810920092 Other multi-ply in rolls 10 54810990093 Other (excl multi-ply) in rolls of a width =<150mm or in sheets in unfold 20 54810990099 Other (excl multi-ply) not in rolls 10 54811100000 Tarred, bituminized or asphalted paper and paperboard 10 54811410042 Self adhesive paper & paperboard, in rolls of a width =<150mm or in rec 20 54811410043 Other self adhesive paper & paperboard 10 54811490044 Other (excl self adhesive) paper/paperboard in rolls width =<150mm or 20 54811490049 Other (excl self adhesive) paper & paperboard 10 54811510052 Paper & paperboard with plastics, bleached, in rolls of a width =<150mm20 54811510053 Other paper & paperboard with plastics 10 54811590054 Other paper & paperboard not bleached in rolls of a width =<150mm or 20 54811590059 Other paper & paperboard not bleached 5 54811600061 Paper & paperboard with wax, stearin, oil or glycerol in rolls =<150mm o20 54811600069 Other paper & paperboard with wax, parafin wax, oil or glycerol 5 54811900091 Other paper & paperboard, cellulose wadding and fibres in rolls width 20 54811900099 Other paper & paperboard, cellulose wadding and fibres 10 54812000000 Filter blocks, slabs and plates, of paper pulp 10 5

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Nigerian Custom Tarrif Book 2009-2018

4813100000 Cigarette paper in the form of booklets or tubes whether or not cut to si10 54813200000 Cigarette paper in rolls of a width not exceeding 5cm 5 54813900000 Other cigarette paper whether or not cut to size or in the form of bookle10 54814100000 Ingrain paper 20 54814200000 Wallpaper and similar wall coverings, consisting of paper coated or cove20 54814900000 Other wall paper and similar wall coverings 20 54816100000 Self copy paper 20 54816900000 Other copying or transfer paper, nes, offset plates, of paper 20 54817100000 Envelopes 20 54817200000 Letter cards, plain postcards and correspondance cards 20 54817300000 Boxes,pouches,wallets and writing compendiums, of paper or paperboar20 54818100000 Toilet paper 20 54818200000 Handkerchiefs, cleansing or facial tissues and towels 20 54818300000 Tablecloths and serviettes 20 54818400041 Incontinence pad for adult use 5 54818400049 Other sanitary towel, napins and liners 20 54818500000 Articles of apparel and clothing accessories 20 54818900000 Other toilet paper and similar paper of a kind used for household or san 20 54819100000 Cartons, boxes and cases, of corrugated paper or paperboard 20 54819200000 Folding cartons, boxes and cases of non-corrugated paper or paperboar 20 54819300000 Sacks and bags, having a base of a width of 40cm or more 20 54819400000 Other sacks and bags, including cones 20 54819500000 Other packing containers, including record sleeves 20 54819600000 Box files, letter trays, storage boxes and similar articles, of a kind used in20 54820100000 Registers, account books,note books,order books and receipt books,l 20 54820200000 Exercise books 204820300000 Binders(other than book covers), folders and file covers 20 54820400000 Manifold business forms and interleaved carbon sets 20 54820500000 Albums for stamps or for collections 20 54820901000 School books 20 54820909000 Other books 20 54821100000 Printed paper or paperboard labels of all kinds 10 54821900000 Other paper or paperboard labels of all kinds (excl. printed) 10 54822100000 Bobbins,spools, cops and similar supports of a kind used for winding text5 54822900000 Other bobbins, spools, cops and similar supports of paper or paperboard10 54823200000 Filter paper and paperboard 10 54823400000 Rolls, sheets and dials, printed for self-recording apparatus 20 54823610000 Trays, dishes, cups and the like of bamboo 20 54823690000 Other trays, dishes, cups and the like 20 54823700000 Moulded or pressed articles of paper pulp 20 54823900000 Other articles of paperpulp 20 54901100000 Printed books, brochures, leaflets in single sheets, whether or not folde 0 04901910000 Dictionaries and encyclopaedias, and serial instalments thereof 0 04901991000 Scientific or school printed books, brochures, leaflets and similar articles0 04901999000 Other printed books, brochures, leaflets and similar articles 0 04902100000 Newspapers, journals and periodicals appearing at least four times a we 0 54902900000 Other Newpapers, journals and periodicals, appearing <4 times a week 0 54903000000 Children's picture, drawing or colouring books 0 04904000000 Music, printed or in manuscript,whether or not bound or illustrated. 0 04905100000 Globes 0 04905910000 Maps and hydrographic or similar charts in book form 0 04905990000 Other maps and hydrographic or similar charts, printed, not in book for 0 04906000000 Plans and drawings for architectural,engineering,industrial,commercial, 0 54907000000 Unused postage, revenue or similar stamps of current or new issue in th0 04908100000 Transfers (decalcomanias), vitrifiable 5 5

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Nigerian Custom Tarrif Book 2009-2018

4908900000 Other transfers (decalcomanias) excl. vitrifiable) 10 54909000000 Printed or illustrated postcards; printed cards bearing personal greeting 20 54910000000 Calendars of any kind, printed, including calendar blocks 20 54911100000 Trade advertising material, commercial catalogues and the like 20 54911910000 Pictures, designs and photographs 20 54911991000 Printed matter for administative use 20 54911999091 Telephone recharge cards 20 54911999099 Other recharge cards 20 55001000000 Silk-worm cocoons suitable for reeling 5 55002000000 Raw silk (not thrown) 5 55003000000 Silkwaste (including cocoons unsuitable for realing, yarn waste and garn 5 55004000000 Silk yarn (other than yarn from spun from silk waste) not put up for retail10 55005000000 Yarn spun from silk waste, not put up for retail sale 10 55006000000 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm 5 55007100000 Fabrics of noil silk 5 55007200000 Other fabrics,containing 85% or more by weight of silk or of silk waste o 5 55007900000 Other fabrics 5 55101110000 Shorn wool; Greasy, including fleece-washed wool 5 55101190000 Other greasy wool (excl. shorn) not carded or combed 5 55101210000 Degreased, not carbonised Shorn wool 5 55101290000 Other degreased wool (excl. shorn), not carbonised, not carded or com 5 55101300000 Carbonised wool not carded or combed 5 55102110000 Fine animal hair of kashmir(cashmere) goats 5 55102190000 Other fine animal hair 5 55102200000 Coarse animal hair 5 55103100000 Noils of wool or of fine animal hair 5 55103200000 Other waste of wool or of fine animal hair 5 55103300000 Waste of coarse animal hair 5 55104000000 Garnetted stock of wool or of fine or coarse animal hair 5 55105100000 Carded wool 5 55105210000 Combed wool in fragments 5 55105290000 Other wool tops and combed wool (excl. in fragments) 5 55105310000 Fine animal hair, carded or combed of kashmir(cashmere) goats 5 55105390000 Other fine animal hair, carded or combed 5 55105400000 Coarse animal hair, carded or combed 5 55106100000 Yarn of carded wool,containing 85% or more by weight of wool not put up10 55106200000 Yarn of carded wool,containing < 85% by weight of wool not put up for re10 55107100000 Yarn of combed wool, containing 85% or more by weight of wool,not put u10 55107200000 Yarn of combed wool, containing less than 85% by weight of wool,not put10 55108100000 Carded Yarn of fine animal hair not put up for retail sale 10 55108120000 Combed yarn of fine animal hair not put up for retail sale 10 55109100000 Yarn of wool containing 85% or more by weight of wool or of fine animal 10 55109900000 Other Yarn of wool or fine animal hair, put up for retail sale 5 55110000000 Yarn of coarse animal hair or of horsehair (incl. gimped horsehair yarn) 5 55111110000 Woven fabrics containing 85% or more by weight of wool of weight not 10 55111190000 Other woven fabrics, with >85% carded wool or of fine animal hair, >30 5 55111200000 Other wool, mixed mainly or solely with man-made filaments 5 55111300000 Other wool, mixed mainly or solely with man-made staple fibres 5 55111900000 Other woven fabrics of carded wool or carded fine animal hair, nes 5 55112110000 Woven fabrics of combed wool containing =>85% of wool of a weight no5 55112190000 Other woven fabrics with >85% combed wool or of fine animal hair, >2 5 55112200000 Other mixed mainly or solely with man-made filaments 5 55112300000 Other mixed mainly or solely with man-made staple fibres 5 55112900000 Other woven fabrics nes 5 55113000000 Woven fabrics of coarse animal hair or of horsehair 5 5

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Nigerian Custom Tarrif Book 2009-2018

5201001000 Cotton not carded or combed, not ginned 5 55201009000 Cotton not carded or combed, ginned 5 55202100000 Yarn waste (including thread waste) 5 55202910000 Garnetted stock 5 55202990000 Other cotton waste, nes 5 55203001000 Carded cotton 5 55203009000 Combed cotton 5 55204110000 Cotton sewing thread containing 85% or more by weight of cotton not up 10 55204190000 Other cotton sewing thread, not put up for retail sale 10 55204200000 Cotton sewing thread, Put up for retail sale 10 55205110000 Single cotton yarn of uncombed fibres measuring 714.29decitex or mor 10 55205120000 Single cotton yarn measuring<714.29 decitex but not<than 232.56(betn 10 55205130000 Single cotton yarn measuring < 232.56de but not < 192.31 decitex(betn 10 55205140000 Single cotton yarn measuring <192.31 but not <125 decitex (bet 52 & 80 10 55205150000 Single cotton yarn of uncombed fibres measuring <125 decitex (> 80 me 10 55205210000 Single cotton yarn of combed fibre measuring 714.29 decitex or more (no10 55205220000 single cotton of comb fib measuring<714.29 but not<232.56 decitex(bet 10 55205230000 Single yarn comb fibre measuring <232.56 but not <192.31 decitex (bet 10 55205240000 Single yarn comb fibr measuring <192.31 but not <125 decitex (> 52 but 10 55205260000 Single yarn combed fibre measuring<125 but not <106.38 decitex(>80 bu10 55205270000 Single yarn comb fibre measuring<106.38 but not<83.33 decitex(>94 but10 55205280000 Single cotton yarn of combed fibres measuring <83.33 decitex (> 120 met10 55205310000 Multiple yarn,uncombed mesrg per single yarn 714.29 dec/more(not >14 10 55205320000 Multiple, uncomb measuring per single yarn<714.29 but 232.56 decitex 10 55205330000 Multiple,uncomb measuring/single yarn<232.56 but not <192.31 dec(>4310 55205340000 Multiple,uncombed measuring<192.31but not<125 decitex(>52 but not >10 55205350000 Multiple yarn, uncombed fibres measuring/single yarn <125 dec (> 80 me10 55205410000 Multiple, combed fibres measuring/single yarn =>714.29 dec(not> 14 met10 55205420000 Multiple combed measuring<714.29 but not<232.56 dec(>14 met but no10 55205430000 Multiple,comb measuring/single yarn <232.56 dec but not<192.31dec(> 10 55205440000 Multiple,combed fibr measuring/single yarn<192.31 but not <125dec(>510 55205460000 Multiple,combed fibre measuring/sing yarn<125 but not<106.38 dec(>8010 55205470000 Multiple,combed measuring/single yarn<106.38 but not<83.33 dec(>94 b10 55205480000 Multiple,combed fibres measuring/single yarn<83.33 dec(>120 metric no.10 55206110000 Single yarn,uncombed fibres measuring =>714.29 dec(not >14 met no)not 10 55206120000 Single yarn,uncombed fibres measuring<714.29 but not<232.56 dec(>14 10 55206130000 Single yarn,uncombed fibres measuring<232.56 but not<192.31 dec(>5210 55206140000 Single yarn,uncombed fibres measuring<192.31 but not<125 dec(>52 bu10 55206150000 Single cotton yarn,uncombed measuring <125 dec(>80 metric no) not put 10 55206210000 Single cotton yarn,combed fibres measuring =>714.29 dec(not >14 met no10 55206220000 Single,combed fibre measg<714.29 but not<232.56 dec(>14 but not>43 me10 55206230000 Single,combed fibre measg <232.56 but not <192.31 dec(>43 but not>52 10 55206240000 Single ya,combed fibres measg<192.31 but not <125 dec(>52 but not>80 10 55206250000 Single yarn of combed fibres measuring <125 dec(> 80 met no) not put up 10 55206310000 Multiple yarn,uncombed fibres measuring/single yarn =>714.29dec(not 10 55206320000 Multiple,uncombed measg/sing yarn<714.29 but not<232.56dec (>14 bu10 55206330000 Multiple,uncomb measg/sing yarn<232.56 but not <192.31 dec(>43 but 10 55206340000 Multiple,uncombed measg/sing yarn<192.31 but not <125 dec(>52 but n10 55206350000 Multiple,uncombed fibres measg/single yarn <125 dec(>80 met no/yarn) n10 55206410000 Multiple,combed fibres measg/sing yarn =>714.29 dec(<= 14 met no/yarn)10 55206420000 Multiple,combed measg/single yarn<714.29 but not<232.56 dec(>14 but10 55206430000 Multiple,combed measg/sing yarn<232.56 but not <192.3 dec(>43 but n 10 55206440000 Multiple,combed fibre measg/sing yarn<192.31 but not<125 dec(>52 bu10 55206450000 Multiple,combed fibres measg/single yarn <125 dec(>80 met no/yarn)not 10 55207101000 Cotton yarn containing 85% or more by weight 10 5

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Nigerian Custom Tarrif Book 2009-2018

5207901000 Fishing yarn 10 55207909000 Other cotton yarn 10 55208110000 Unbleached plain cotton weave, with >=85% cotton, =<100g/m2 10 55208120000 Unbleached Plain cotton weave, with >=85% cotton >100G/M2 but < 2 10 55208130000 Unbleached 3 or 4-thread twill, with >=85% cotton, <200g/m2 including c10 55208190000 Other unbleached woven fabrics of cotton containing 85% or more by we10 55208210000 Bleached plain cotton weave, with >=85% cotton, =<100g/m2 5 55208220000 Bleached plain cotton weave, with >=85% cotton, >100g/m2 5 55208230000 Bleached 3 or 4-thread twill (incl. cross twill), with >=85% cotton 5 55208291000 Dimity, damasks and the like 5 55208299000 Other fabrics 5 55208310000 Dyed plain cotton weave, with >=85% cotton, =<100g/m2 5 55208320000 Dyed plain cotton weave, with >=85% cotton, >100g/m2 5 55208330000 Dyed 3 or 4-thread twill (incl. cross twill), with >=85% cotton 5 55208391000 Dyed Dimity, damasks and the like 5 55208399000 Other dyed fabrics 5 55208410000 Coloured plain cotton weave, with >=85% cotton, =<100g/m2 5 55208420000 Coloured plain cotton weave, with >=85% cotton, >100g/m2 5 55208430000 Coloured 3 or 4-thread twill (incl. cross twill), with >=85% cotton 5 55208490000 Other woven fabrics of yarns of different colours containg =>85% by wei5 55208511000 Wax based printing process, plain weave weighing <=100g/m2 5 55208519000 Other plain weave, weighing more than 100g/m2 5 55208521000 Wax based printing process, plain weave weighing >100g/m2 5 55208529000 Other plain weave, weighing more than 100g/m2 5 55208530000 3-thread or 4-thread twill, including cross twill 5 55208590000 Other printed woven fabrics of cotton containing 85% or more by weight5 55209110000 Unbleached plain cotton weave, with >=85% cotton, >=200g/m2 10 55209120000 Unbleached 3 or 4-thread twill (incl. cross twill), with >=85% cotton 10 55209190000 Other unbleached cotton fabrics containing 85% or more by weight,wei 10 55209210000 Bleached plain cotton weave, with >=85% cotton, >=200g/m2 5 55209220000 Bleached 3 or 4-thread twill, >=85% cotton, >=200g/m2 5 55209291000 Dimity, damasks, and thelike 5 55209299000 Other fabrics 5 55209310000 Dyed plain cotton weave, with >=85% cotton, >=200g/m2 5 55209320000 Dyed 3 or 4-thread twill (incl. cross twill), with >=85% cotton 5 55209391000 Dyed dimity, damasks and the like 5 55209399000 Dyed other fabrics 5 55209410000 Coloured plain cotton weave, with >=85% cotton, >=200g/m2 5 55209420000 Denim, with >=85% cotton, >=200g/m2 5 55209430000 Coloured 3 or 4-thread twill, with >=85% cotton, >=200g/m2 5 55209490000 Other cotton yarn fabrics of different colours containing 85% or more, 5 55209511000 Khanga, kikoi and kitenge containing 85% or more by weight, weighing 5 55209519000 Other plain weave containing 85% or more by weight, weighing more t 5 55209520000 Printed 3 or 4-thread twill, with >=85% cotton, >200g/m2 5 55209590000 Other printed cotton fabrics containing 85% or more,weighing more th 5 55210110000 Unbleached plain cotton weave, with <85% cotton, =<200g/m2 10 55210190000 Other unbleached cotton fabrics containing less than 85% by weight,w 10 55210210000 Bleached plain cotton weave, with <85% cotton, =<200g/m2 5 55210290000 Other bleached cotton fabrics containing less than 85%,weighing not m 5 55210310000 Dyed plain cotton weave, with <85% cotton, =<200g/m2 5 55210320000 Dyed 3 or 4-thread twill, with <85% cotton, =<200g/m2 5 55210390000 Other dyed cotton fabrics containing less than 85%by weight of cotton 5 55210410000 Coloured plain cotton weave, with <85% cotton, =<200g/m2 5 55210490000 Other yarns of different colours containing less than 85% by weight,we 5 55210511000 Khanga,kikoi & kitenge containing < 85% of cotton by weight,weighing 5 5

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Nigerian Custom Tarrif Book 2009-2018

5210519000 Other woven fabrics of cotton containing < 85% of cotton by weight,we 5 55210590000 Other printed cotton fabrics containing <85% by weight of cotton,wei 5 55211110000 Unbleached plain cotton weave, with <85% cotton, >200g/m2 10 55211120000 Unbleached 3 or 4-thread twill, with <85% cotton, >200g/m2 10 55211190000 Other unbleached fabrics containing less than 85% by weight of cotton 10 55211200000 Bleached 5 55211310000 Dyed plain cotton weave, with <85% cotton, >200g/m2 5 55211320000 Dyed 3 or 4-thread twill, with <85% cotton, >200g/m2 5 55211390000 Other dyed cotton fabrics containing less than 85% by weight of cotto 5 55211410000 Coloured plain cotton weave, with <85% cotton, >200g/m2 5 55211420000 Coloured denim, with <85% cotton, >200g/m2 5 55211430000 Other fabrics of 3 thread or 4 thread twill 5 55211490000 Other yarns of different colours containing <85% by weight of cotton, 5 55211511000 Khanga, kitenge and kikoi 5 55211519000 Other plain weave printed fabrics 5 55211520000 Printed 3 or 4-thread twill, with <85% cotton, >200g/m2 5 55211590000 Other printed cotton fabrics containing less than 85% by weight,weigh 5 55212110000 Other unbleached woven fabrics of cotton, =<200g/m2, nes 10 55212120000 Other bleached woven fabrics of cotton, =<200g/m2, nes 5 55212130000 Other dyed woven fabrics of cotton, =<200g/m2, nes 5 55212140000 Other coloured woven fabrics of cotton, =<200g/m2, nes 5 55212150000 Other printed woven fabrics of cotton 5 55212210000 Other unbleached woven fabrics of cotton, >200g/m2, nes 5 55212220000 Other bleached woven fabrics of cotton, >200g/m2, nes 5 55212230000 Other dyed woven fabrics of cotton, >200g/m2, nes 5 55212240000 Other coloured woven fabrics of cotton, >200g/m2, nes 5 55212250000 Other printed woven fabrics weighing > 50g/m2 5 55301100000 Flax, raw or retted 5 55301210000 Flax, broken or scutched, but not spun 5 55301290000 Other flax, hackled or otherwise processed, but not spun 5 55301300000 Flax tow and waste 5 55302100000 True hemp, raw or retted 5 55302900000 Other true hemp (excl. raw), not spun; tow and waste of true hemp 5 55303100000 Jute and other textile bast fibres, raw or retted 5 55303900000 Other Jute, etc (excl. flax, true hemp and ramie), nes; tow and waste 5 55305000000 Coconut,abaca(Manila hemp or Musa textilis Nee),ramie&other vegetable t5 55306100000 Single flax yarn 10 55306200000 Multiple or cabled flax yarn 10 55307100000 Single yarn of jute or of other textile bast fibres of 53.03 5 55307200000 Multiple or cabled yarn of jute or of other textile bast fibres of 53.03 5 55308100000 Coir yarn 10 55308200000 True hemp yarn 10 55308901000 Sisal yarn or other vegetable textile fibres type of agave 10 55308909000 Other paper yarn 10 55309110000 Bleached or unbleached, woven fabrics of flax, containing >=85% by weig5 55309190000 Other woven fabrics of flax containing 85% or more by weight of flax 5 55309210000 Bleached or unbleached, woven fabrics of flax, containing <85% by weigh5 55309290000 Other woven fabrics of flax, containing less than 85% by weight of flax 5 55310100000 Unbleached woven fabrics of jute or of other textile bast fibre of headin 5 55310900000 Other woven fabrics of jute or other textile bast fibres (excl. unbleached5 55311000000 Woven fabrics of other vegetable textile fibres and paper yarn 5 55401100000 Sewing thread of synthetic filaments 10 55401200000 Sewing thread of artificial filaments 10 55402110000 Of aramids 5 55402190011 High tenacity yarn of nylon 5 5

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Nigerian Custom Tarrif Book 2009-2018

5402190019 Other high tenacity yarn 10 55402200000 High tenacity yarn of polyesters 10 55402310000 Textured yarn, of nylon or other polyamides, =<50 tex 10 55402320000 Textured yarn, of nylon or other polyamides, >50tex, nprs 10 55402330000 Textured yarn of polyesters 10 55402340000 Of polypropylene 10 55402390000 Other textured yarn 10 55402440000 Elastomeric 10 55402450000 Other,of nylon or other polyamides 10 55402460000 Other, of polyesters, partially oriented 10 55402470000 Other, of polyesters 10 55402480000 Other, of polypropylene 10 55402490000 Other yarn, single, untwisted, or with a twist not exceeding 50 turns pe 10 55402510000 Single yarn of nylon or other polyamides, with >50turns/m, not put up for10 55402550000 Single yarn of polyesters, with >50turns/m, not put up for retail sale 10 55402590000 Other single synthetic yarn, nes, with >50 turns/m, not put up for retail 10 55402610000 Multiple or cabled yarn of nylon or other polyamides, not put up for retai10 55402650000 Multiple or cabled yarn of polyester, not put up for retail sale 10 55402690000 Other multiple or cabled yarn, nes, not put up for retail sale 10 55403100000 High tenacity yarn of viscose rayon, not put up for retail sale 10 55403310000 Single yarn of viscose rayon, with =<120turns/m, not put up for retail sa 5 55403320000 Single yarn of viscose rayon, with >120turns/m, not put up for retail sale5 55403330000 Single yarn of cellulose acetate, not put up for retail sale 10 55403390000 Single artificial yarn, nes, not put up for retail sale 10 55403410000 Multiple or cabled yarn of viscose rayon, not put up for retail sale 5 55403450000 Multiple or cabled yarn of cellulose acetate, not put up for retail sale 5 55403490000 Multiple or cabled artificial yarn, nes, not put up for retail sale 10 55404110000 Elastomeric 10 55404150000 Polypropylene 10 55404190000 Other synthetic textile materials 10 55404900000 Strip and the like of synthetic textile materials of an apparent width n 10 55405000000 Artificial monofilament of => 67 decitex;strip & the like of artificial textil 10 55406000000 Man-made filament yarn (other than sewing thread), put up for retail sa20 55407100000 Woven fabrics of high tenacity yarn of nylon,polyamides or of polyesters20 55407200021 Polypropylene primary carpet backing fabrics 5 55407200029 Other fabrics obtained from strips or the like 20 55407300000 Fabrics of synthetic filament yarn specified in note 9 to section xi 20 55407410000 Unbleached or bleached woven fabrics, containing >=85% by weight of 20 55407420000 Dyed woven fabrics of synthetic filament yarn, containing >=85% by wei 20 55407430000 Coloured woven fabrics of synthetic filament yarn,containing >=85% by 20 55407440000 Printed woven fabrics of synthetic filament yarn,containing >=85% by we20 55407510000 Unbleached or bleached woven fabrics, >=85% textured polyester 20 55407520000 Dyed woven fabrics of synthetic filament yarn, >=85% textured polyeste 20 55407530000 Coloured woven fabrics of synthetic yarn, >=85% textured polyester 20 55407540000 Printed woven fabrics of synthetic yarn, >=85% textured polyester 20 55407610000 Other woven fabrics of synthetic yarn>=85% non-textured polyester fil 20 55407690000 Other woven fabrics of synthetic yarn >=85% textured/non-textured poly20 55407710000 Unbleached or bleached woven fabrics, >=85% synthetic filaments, nes 20 55407720000 Dyed woven fabrics, >=85% synthetic filaments, nes 20 55407730000 Coloured woven fabrics, >=85% synthetic filaments, nes 20 55407740000 Printed woven fabrics, >=85% synthetic filaments, nes 20 55407810000 Unbleached or bleached woven fabrics, <85% synthetic filaments, cotto 20 55407820000 Dyed woven fabrics, <85% synthetic filaments, mixed with cotton 20 55407830000 Coloured woven fabrics, <85% synthetic filaments, mixed with cotton 20 55407840000 Printed woven fabrics, <85% synthetic filaments, mixed with cotton 20 5

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Nigerian Custom Tarrif Book 2009-2018

5407910000 Unbleached or bleached woven fabrics of synthetic filament yarn, nes 20 55407920000 Dyed woven fabrics of synthetic filament yarn, nes 20 55407930000 Coloured woven fabrics of synthetic filament yarn, nes 20 55407940000 Printed woven fabrics of synthetic filament yarn, nes 20 55408100000 Woven fabrics of high tenacity synthetic filament yarn, of viscose rayon 20 55408210000 Unbleached or bleached woven fabrics, >=85% artificial filaments 20 55408220000 Dyed woven fabrics, >=85% artificial filaments 20 55408230000 Coloured woven fabrics, >=85% artificial filaments 20 55408240000 Printed woven fabrics, >=85% artificial filaments 20 55408310000 Unbleached or bleached woven fabrics of artificial filament yarn, nes 20 55408320000 Dyed woven fabrics of artificial filament yarn, nes 20 55408330000 Coloured woven fabrics of artificial filament yarn, nes 20 55408340000 Printed woven fabrics of artificial filament yarn, nes 20 55501100000 Synthetic filament tow of nylon or other polyamides 10 55501300000 Synthetic filament tow, acrylic or modacrylic 5 55501400000 Synthetic filament of polypropylene 5 55501900000 Other synthetic filament tow 5 55502000000 Artificial filament tow 5 55503110000 Of aramids 10 55503190000 Other synthetic staple fibres, not carded or combed 10 55503200000 Synthetic staple fibres, of polyesters, not carded, combed or processed f5 55503300000 Acrylic or modacrylic synthetic staple fibres,not carded,combed or proce10 55503400000 Synthetic staple fibres, of polypropylene, not carded, combed or process10 55503900000 Synthetic staple fibres, nes, not carded, combed or processed for spinni 5 55504100000 Artificial staple fibres, of viscose rayon, not carded, combed or processe 5 55504900000 Artificial staple fibres, (excl. viscose), not carded, combed or processed 10 55505100000 Waste of synthetic fibre, (incl. noils, yarn waste and garnetted stock) 10 55505500000 Waste of artificial fibres, (incl. noils, yarnÂ…) 10 55506100000 Synthetic staple fibres,of nylon/other polyamides,carded,combed or pro10 55506200000 Synthetic staple fibres, of polyesters, carded, combed or processed for s5 55506300000 Acrylic or modacrylic synthetic staple fibres, carded, combed or process 10 55506900000 Synthetic staple fibres, nes, carded, combed or processed for spinning 10 55507000000 Artificial staple fibres, carded, combed or processed for spinning 10 55508100000 Sewing thread of synthetic staple fibres whether or not put up for retail 10 55508500000 Sewing thread of artificial stable fibres whether or not put up for retail s 10 55509110000 Single yarn,with >=85% staple fibres of nylon/other polyamides,not for re10 55509150000 Multiple or cabled yarn, with >=85% stable fibres of nylon/ other polya 10 55509210000 Single yarn, with >=85% polyester staple fibres, not put up for retail sale 10 55509250000 Multiple or cabled yarn, with >=85% by weight of polyester stable fibres 10 55509310000 Single yarn,with >=85% acrylic ormodacrylic staple fibres, not put up for r10 55509350000 Multiple or cabled yarn, with >=85% by weight of acrylic/ modacrylic sta10 55509410000 Single yarn, with >=85% synthetic staple fibres, nes, not put up for retail 10 55509450000 Multiple or cabled yarn, with >=85% by weight of synthetic staple fibres 10 55509510000 Other Yarn, polyester staple fibres, mixed solely with artificial staple fibr10 55509520000 Other Yarn of polyester staple fibres,mixed mainly with wool or fine anim10 55509530000 Other Yarn of polyester staple fibres, mixed mainly or solely with cotton,10 55509590000 Other Yarn of polyester staple fibres,not put up for retail sale 10 55509610000 Other Yarn of acrylic/modacrylic staple fibre,mixed mainly with wool/fin10 55509650000 Other yarn ofacrylic or modacrylic staple fibres, mixed mainly or solely 10 55509690000 Other Yarn of acrylic or modacrylic staple fibres, not put up for retail sal 10 55509910000 Other Yarn mixed mainly or solely with wool or fine animal hair 10 55509950000 Other yarn mixed mainly or solely with cotton 10 55509990000 Other Yarn not put up for retail sale 10 55510110000 Single yarn,containing >=85% by weight of artificial staple fibres,not put 10 55510150000 Multiple or cabled yarn >=85% by weight of artificial fibres, not put up for10 5

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5510200000 Other Yarn contain =>85% of artificial staple fibres,mixed with wool/anim10 55510300000 Other Yarn contain =>85% of artificial staple fibres, mixed with cotton,no10 55510900000 Other Yarn of artificial staple fibres, not put up for retail sale 10 55511100000 Yarn of synthetic staple fibres,containing =>85% by weight of fibres up for20 55511200000 Yarn of synthetic staple fibres,containing <85% by weight of fib put up fo20 55511300000 Yarn of artificial staple fibres, put up for retail sale 20 55512110000 Unbleached or bleached woven fabrics, containing >=85% of polyester st20 55512191000 Printed woven fabrics >=85% by weight of polyester staple fibres 20 55512199000 Other (ecl. Printed) fabrics >=85% by weight of polyester staple fibres 20 55512210000 Unbleached/bleached woven fabrics, containing >=85% of acrylic/modacry20 55512291000 Printed fabrics containing >=85% by weight of acrylic or modacrylic stapl20 55512299000 Other (excl. printed) fabrics containing >=85% by weight of acrylic or mod20 55512910000 Other unbleached/bleached woven fabrics, containing >=85% of synthetic20 55512991000 Other printed fabrics 20 55512999000 Other (excl. printed) fabrics 20 55513110000 Plain weave fabrics, containing <85% polyester fibres + cotton, weight 20 55513120000 3 or 4-thread twill, containing <85% polyester fibres + cotton, weight 20 55513130000 Other woven fabrics, containing <85% polyester fibres + cotton, weigh 20 55513190000 Other woven fabrics,containing <85% polyester fibres + cotton, weight 20 55513210000 Dyed plain weave fabrics, containing <85% polyester fibres + cotton, w 20 55513230000 Other dyed woven fabrics, containing <85% polyester fibres + cotton, 20 55513290000 Other Dyed woven fabrics, containing <85% polyester fibres + cotton, 20 55513310000 Coloured plain weave fabrics,containing <85% of polyester fibre+cotto 20 55513390000 Other coloured woven fabrics,containing <85% of polyester fibre+cotto 20 55513410000 Printed plain weave fabrics, containing <85% of polyester fibre+cotton 20 55513490000 Other Printed woven fabrics, containing <85% of polyester fibre+cotto 20 55514110000 Unbleached/bleached plain weave fabrics, <85% polyester staple fibre 20 55514150000 3- thread or 4-thread twill, including cross twill, of polyester staple fibre 20 55514190000 Other unbleached/bleached woven fabrics,<85% synthetic staple fibre 20 55514210000 Dyed plain weave fabrics,containing<85% by weight of polyester fibre 20 55514220000 Dyed 3 or 4-thread twill, <85% polyester fibres + cotton, >170g/m2 20 55514230000 Other dyed woven fabrics of polyester staple fibres,mixed with cotton, 20 55514290000 Other dyed woven fabrics,containing <85% by wgh synthetic fibres + c 20 55514300000 Of yarns of different colours 20 55514410000 Printed polyester staple fibres, plain weave 20 55514420000 Printed 3 or 4-thread twill, <85% polyester fibres + cotton, >170g/m2 20 55514430000 Other printed woven fabrics of polyester staple fibres,mixed with cott 20 55514490000 Other printed woven fabrics,containing <85% of synthetic fibres + cott 20 55515110000 Other woven fabrics of polyester staple fibres, mixed mainly with viscose20 55515120000 Other woven fabrics of synthetic staple fibres, mixed mainly with man- 20 55515130000 Other woven fabrics of polyester staple fibres, mixed with wool or fine a20 55515190000 Other woven fabrics of synthetic staple fibres 20 55515210000 Other woven fabrics of acrylic or modacrylic fibres, mixed with man-ma 20 55515220000 Other woven fabrics of acrylic or modacrylic fibres, mixed with wool/fin 20 55515290000 Woven fabrics of acrylic or modacrylic staple fibres, nes 20 55515910000 Other woven fabrics of synthetic staple fibres, nes, with man-made fila 20 55515990000 Woven fabrics of synthetic staple fibres, nes 20 55516110000 Unbleached/bleached woven fabrics containing =>85% by weight of artific20 55516120000 Dyed woven fabrics containing =>85% by weight of artificial staple fibres20 55516130000 Coloured woven fabrics containing =>85% by weight of artificial staple fi 20 55516140000 Printed woven fabrics containing =>85% by weight of artificial staple fibr20 55516210000 Unbleached/bleached woven fabrics<85% by wgt of staple fibres mixed 20 55516220000 Dyed woven fabrics containing <85% by wgt of staple fibres mixed with 20 55516230000 Coloured fabrics containig<85% by wt of artfl staple fibres mixed with 20 55516240000 Printed fabrics containing<85% by wt of artfl staple fibres mixed with 20 5

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5516310000 Unbleached/bleached woven fabrics containg <85% of artfl staple fibres 20 55516320000 Dyed woven fabrics containing <85% by wgt of staple fibres mixed wool/20 55516330000 Coloured woven fabrics containg <85% by wt of artfl staple fibres mixed 20 55516340000 Printed woven fabrics containg <85% by wt of artfl staple fibres mixed w20 55516410000 Unbleached/bleached fabrics containg <85% by wt of artfl staple fibres 20 55516420000 Dyed woven fabrics containing <85% by weight of staple fibres mixed ma20 55516430000 Coloured woven fabrics containing <85% of artifil staple fibres mixed sol20 55516440000 Printed woven fabrics containg<85% by wt of artfl staple fibres mixed so20 55516910000 Other unbleached or bleached woven fabrics of artificial staple fibres 20 55516920000 Other dyed woven fabrics of artificial staple fibres 20 55516930000 Other coloured woven fabrics of artificial staple fibres 20 55516940000 Other printed woven fabrics of artificial staple fibres 20 55601100011 Incontinence pad for adult use 5 55601100019 Other sanitary towels & tampons, napkins & napkins liners for babies o 20 55601210000 Wadding Of cotton 20 55601250000 Wadding of man-made fibres 20 55601290000 Other wadding and articles of wadding, nes 20 55601300000 Textile flock and dust and mill neps 20 55602100000 Needleloom felt and stitch-bonded fibre fabrics 20 55602210000 Felt of wool or fine animal hair, whether not impregnated,coated,cover 20 55602290000 Felt of other textile materials whether not impregnated,coated,covered 20 55602900000 Other felt, whether not impregnated, coated, covered or laminated 20 55603110000 Nonwovens, of man-made filaments, weighing <=25g/m2 20 55603120000 Nonwovens, of man-made filaments, weighing >25g/m2 but <=70g/m2 20 55603130000 Nonwovens, of man-made filaments, weighing >70g/m2 but <=150g/m220 55603140000 Nonwovens, of man-made filaments, weighing >150g/m2 20 55603910000 Nonwovens, weighing <=25g/m2 whether not impregnated,coated,cover20 55603920000 Nonwovens,weighing >25g/m2 but <=70g/m2 whether/not impregnated,20 55603930000 Nonwovens,weighing>70g/m2 but <=150g/m2 whether/not impregnated20 55603940000 Nonwovens, weighing >150g/m2 whether not impregnated,coated,cover20 55604100000 Rubber thread and cord, textile covered 5 55604900000 Other textile yarn and strip,impregnated, coated,covered or sheathed wi10 55605000000 Metallized yarn, being textile yarn/strip, etc,combined with metal in the10 55606000000 Gimped yarn and strip; chenille yarn; loop wale-yarn 10 55607210000 Binder or baler twine of sisal, etc, of the genus agave 10 55607290000 other twine, cordage, rope and cables of sisal, etc of the genus agave, n 10 55607410000 Binder or baler twine of polyethylene or polypropylene 10 55607490000 Other twine or cordage of polyethylene or polypropylene 10 55607500000 Twine, cordage, rope and cables, of synthetic fibres, polyethylene or po 10 55607900000 Other twine, cordage, rope and cables, whether/not impregnated,coate 10 55608110000 Made up fishing nets of man-made textile materials 20 55608190000 Other man-made textile materials 20 55608901000 Other made up fishing nets 20 55608909000 Other nets 20 55609000010 Textile slings 5 55609000019 Other articles of yarnÂ… twine, cordage, rope or cables nes 10 55701100000 Carpets and other textile floor coverings of wool or fine aM2 20 55701900000 Carpets and other textile floor coverings of other textile M2 20 55702100000 Kelem, schumacks, karamanie and other similar hand-wo M2 20 55702200000 Floor coverings of coconut fibres (coir) M2 20 55702310000 Other carpets of pile construction not made up of wool orM2 20 55702350000 Carpets of man-made textile materials M2 20 55702390000 Other carpets of pile construction not made up of other teM2 20 55702410000 Other carpets of pile construction made up of wool or fin M2 20 55702450000 Other carpets of pile construction of man-made textile maM2 20 5

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5702490000 Other carpets of pile construction made up of other textilM2 20 55702500000 Other, not of pile contruction,not made up M2 20 55702910000 Other carpets of not of pile construction made up of woolM2 20 55702950000 Other carpets of not pile construction of man-made textilM2 20 55702990000 Other carpets of not of pile construction made up of otheM2 20 55703100000 Carpets & other textile floor coverings, tufted madeup/noM2 20 55703200000 Carpets & other textile floor coverings, tufted madeup/n M2 20 55703300000 Carpets tufted whether or not made up of other man madeM2 20 55703900000 Carpets & other textile floor coverings, tufted madeup/notM2 20 55704100000 Tiles, having a maximum surface area of 0.3 m2 M2 20 55704900000 Other floor coverings of felt, nes, not tufted or flocked M2 20 55705000000 Other carpets and other textile floor coveings, whether M2 20 55801100000 Woven pile fabrics and chenille fabrics of wool or fine animal hair 20 55801210000 Uncut weftpile fabrics of cotton 20 55801220000 Cut corduroy of cotton 20 55801230000 Weft pile fabrics of cotton, nes 20 55801240000 Warp pile fabrics, pingl (uncut), of cotton 20 55801250000 Warp pile fabrics, cut, of cotton 20 55801260000 Chenille fabrics, of cotton 20 55801310000 Uncut weft pile fabrics of man-made fabrics 20 55801320000 Cut corduroy of man-made fibres 20 55801330000 Other weft pile fabrics of man-made fibres 20 55801340000 Warp pile fabrics, pingl (uncut) of man-made fibres 20 55801350000 Warp pile fabrics, cut of man-made fibres 20 55801360000 Chenille fabrics of man-made fibres 20 55801900000 Woven pile fabrics of other textile materials of man-made fibres 20 55802110000 Unbleached terry towelling and similar woven terry fabrics of cotton 20 55802190000 Other terry towelling and similar woven terry fabrics, of cotton, nes 20 55802200000 Terry towelling and similar woven terry fabrics, of other textiles 20 55802300000 Tufted textile fabrics 20 55803000010 Polypropylene secondary carpet backing fabrics 5 55803000019 Other textile fabrics 20 55804100000 Tulles and other net fabrics 20 55804210000 Mechanically made lace of man made fibres 20 55804290000 Mechanically made lace of other textile materials 20 55804300000 Hand-made lace 20 55805000000 Hand-woven tapestries of the type Gobelins, Flanders, aubusson, beauvai20 55806100000 Woven pile fabrics (incl. terry toweeling and similar terry fabrics) & cheni20 55806200000 Other woven fabrics,containing by weight 5% or more of elastomeric yar20 55806310000 Other woven fabrics of cotton consisting of warp without weft assembl 20 55806320000 Other woven fabrics of man-made fibres of warp without weft assemble20 55806390000 Other woven fabrics of other textile material of warp without weft ass 20 55806400000 Fabrics with warp without weft assembled by an adhesive (bolducs) 20 55807100000 Woven labels,badges & similar articles of textile mats in piece,strips, n 20 55807900000 Other labels,badges & similar articles of textile mats in piece,strips, no 20 55808100000 Braids in the piece 20 55808900000 Other ornamental trimmings in the piece, tassels, pompons, etc nes 20 55809000000 Woven fabrics of metal thread and woven fabrics of metallized yarn, nes20 55810100000 Embroidery without visible ground 20 55810910000 Other embroidery of cotton of kind used in apparel,as furnishing fabrics 20 55810920000 Other embroidery of man made fibres of kind used in apparel,furnishing20 55810990000 Other embroidery of other textile materials used in apparel,furnishing o 20 55811000000 Quilted textile products in the piece composed of =>1 layer of textile pa 20 55901100000 Textile fabrics coated with gum or amylaceous substances of kind used f10 55901900000 Other tracing cloth; prepared painting canvas, buckram, etc 10 5

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5902100000 Tyre cord fabric of high tenacity yarn of nylon or other polyamides 5 55902200000 Tyre cord fabric of high tenacity yarn of polyesters 20 55902900000 Other tyre cord fabric of high tenacity yarn of viscose rayon 20 55903100000 Textile fabrics impregnated... with polyvinyl chloride 20 55903200000 Textile fabrics impregnated... with polyurethane 20 55903900000 Other impregnated textile fabrics laminated with plastics 20 55904100000 Linoleum whether or not cut to shape M2 20 55904900000 Other floor coverings consisting of a coating or covering aM2 20 55905000000 Textile wall coverings M2 20 55906100000 Adhesive tape of a width not exceeding 20cm 20 55906910000 Other knitted or crocheted textile fabrics 20 55906990000 Other rubberised textile fabrics, nes 20 55907000000 Textile fabrics otherwise impregnated, coated or covered 20 55908000000 Textile wicks for lamps, stoves, lighters, candles or the like 20 55909000000 Textile hosepiping and similar textile tubing 20 55910000000 Transmission or conveyor belts or belting, of textile material 10 55911100000 Textile fabrics, felt and felt lined woven fabrics 10 55911200000 Bolting cloth whether or not made up 10 55911310000 Textile fabrics and felts weighing less than 650 g/m2 fitted with devices 10 55911320000 Textile fabrics & felts weighing 650g/m2 or more fitted with devices us 10 55911400000 Straining cloth of a kind used in oil presses, etc 10 55911900000 Other textile articles for technical uses, nes, as specified in chapter. note10 56001100000 Long pile fabrics, knitted or crocheted 20 56001210000 Looped pile fabrics of cotton, knitted or crocheted 20 56001220000 Looped pile fabrics of man-made fibres, knitted or crocheted 20 56001290000 Looped pile fabrics of other textile materials, knitted or crocheted 20 56001910000 Pile fabrics of cotton, nes, knitted or crocheted 20 56001920000 Pile fabrics of man-made fibres, knitted or crocheted 20 56001990000 Pile fabrics of other textile materials, knitted or crocheted 20 56002400000 Knitted fabrics containg by wght =>5% of elastomeric yarn but not conta20 56002900000 Other knitted or crocheted fabrics of a width not exceeding 30cm 20 56003100000 Knitted or crocheted fabrics of a width not exceedig 30cm of wool or fin 20 56003200000 Knitted or crocheted fabrics of a width not exceedig 30cm of cotton 20 56003300000 knitted or crocheted fabrics of a width not exceedig 30cm of synthetic fi 20 56003400000 Knitted or crocheted fabrics of a width not exceedig 30cm of artificial fib20 56003900000 Other knitted or crocheted fabrics of a width < 30cm other than those of20 56004100000 Knitted or crocheted fabrics containing by weight =>5% elastomeric yarn20 56004900000 Other knitted/crocheted fabrics of width >30cm containg by wght=>5% o20 56005210000 Unbleached or bleached warp knit fabrics of cotton 20 56005220000 Dyed warp knit fabrics of cotton 20 56005230000 Warp knit fabrics of yarns of different colours of cotton 20 56005240000 Printed warp knit fabrics of cotton 20 56005310000 Unbleached or bleached warp knit fabrics of synthetic fibres 20 56005320000 Dyed warp knit fabrics of synthetic fibres 20 56005330000 Warp knit fabrics of synthetic fibres of yarns of different colours 20 56005340000 Printed warp knit fabrics of synthetic fibres 20 56005410000 Unbleached or bleached warp knit fabrics of artificial fibres 20 56005420000 Dyed warp knit fabrics of artificial fibres 20 56005430000 Warp knit fabrics of artificial fibres of yarns of different colours 20 56005440000 Printed warp knit fabrics of artificial fibres 20 56005900000 Other warp knit fabrics of artificial fibres 20 56006100000 Other knitted or crocheted fabrics of wool or fine animal hair 20 56006210000 Other unbleached or bleached knitted or crocheted fabrics of cotton 20 56006220000 Other dyed knitted or crocheted fabrics of cotton 20 56006230000 Other knitted or crocheted fabrics of yarns of different colours of cotton20 5

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6006240000 Other printed knitted or crocheted fabrics of cotton 20 56006310000 Other unbleached or bleached knitted or crocheted fabrics of synthetic f20 56006320000 Other dyed knitted or crocheted fabrics of synthetic fibres 20 56006330000 Other knitted or crocheted fabrics of yarns of different colours of synthet20 56006340000 Other printed knitted or crocheted fabrics of synthetic fibres 20 56006410000 Other unbleached or bleached knitted or crocheted fabrics of artificial fi 20 56006420000 Other dyed knitted or crocheted fabrics of artificial fibres 20 56006430000 Other knitted or crocheted fabrics of yarns of different colours of artificia20 56006440000 Other knitted or crocheted printed artificial fibres 20 56006900000 Other knitted or crocheted fabrics of artificial fibres 20 56101200000 Men's/boys' coats,car-coats,capes,cloaks,anoraks of cottoU 20 56101300000 Men's/boys' coats,car-coats,cloaks,& similar of man-madeU 20 56101900000 Men's/boys' coats,car-coats,cloaks,& similar of other textU 20 56102100000 Woman's/girls'overcoats,car-coats,cloaks,& similar of woU 20 56102200000 Woman's/ girls'overcoats,car-coats,capes,cloaks&similar U 20 56102300000 Woman's/girls'overcoats,car-coats,capes,cloaks,of man-maU 20 56102900000 Woman's/girls'overcoats,car-coats,cloaks & similar of othU 20 56103100000 Men's or boy's Â…. Suits U 20 56103220000 Men's or boys' ensembles of cotton, knitted or crochetedU 20 56103230000 Men's or boys' ensembles of synthetic fibres, knitted or U 20 56103290000 Men's or boys' ensembles of other textiles, nes, knitted U 20 56103310000 Men's or boys' jackets and blazers of wool and fine animaU 20 56103320000 Men's or boys'jackets and blazers of cotton, knitted or c U 20 56103330000 Men's or boys' jackets... of synthetic fibres, knitted or cr U 20 56103390000 Men's or boys' jackets... of other textiles, nes, knitted or U 20 56103410000 Men's or boys' trousers, etc, of wool..., knitted or croche U 20 56103420000 Men's or boys' trousers, etc, of cotton, knitted or croche U 20 56103430000 Men's or boys' trousers, etc, of synthetic fibres, knitted U 20 56103490000 Men's or boys' trousers, etc, of other textiles, knitted or U 20 56104130000 Women's or girls' suits of synthetic fibres, knitted or cro U 20 56104190000 Women's or girls' suits of other textiles, nes, knitted or U 20 56104220000 Women's or girls' ensembles, of cotton, knitted or crocheU 20 56104230000 Women's or girls' ensembles, of synthetic fibres, knitted U 20 56104290000 Women's or girls' ensembles, of other textiles, knitted or U 20 56104310000 Women's or girls'jackets, of wool..., knitted or crocheted U 20 56104320000 Women's or girls' jackets, of cotton, knitted or crocheted U 20 56104330000 Women's or girls' jackets, of synthetic fibres, knitted or U 20 56104390000 Woman's or girls' jackets, of other textiles, knitted or cr U 20 56104410000 Dresses of wool or fine animal hair, knitted or crocheted U 20 56104420000 Dresses of cotton, knitted or crocheted U 20 56104430000 Dresses of synthetic fibres, knitted or crocheted U 20 56104440000 Dresses of artificial fibres, knitted or crocheted U 20 56104490000 Dresses of other textile material, nes, knitted or crochete U 20 56104510000 Skirts and divided skirts of wool or fine hair, knitted or c U 20 56104520000 Skirts and divided skirts of cotton, knitted or crocheted U 20 56104530000 Skirts and divided skirts of synthetic fibres, knitted or cr U 20 56104590000 Skirts and divided skirts of other textiles, nes, knitted or U 20 56104610000 Women's or girls' trousers, etc, of wool..., knitted or cro U 20 56104620000 Women's or girls' trousers, etc, of cotton, knitted or croc U 20 56104630000 Women's or girls' trousers, etc, of synthetic, knitted or c U 20 56104690000 Women's or girls' trousers, etc, of other textile, knitted U 20 56105100000 Men's or boys' shirts of cotton, knitted or crocheted U 20 56105200000 Men's or boys' shirts of man-made fibres, knitted or croc U 20 56105900000 Men's or boys' shirts of other textiles, nes, knitted or cro U 20 56106100000 Women's or girls' blouses, etc, of cotton, knitted or croc U 20 5

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6106200000 Women's or girls' blouses, etc, of man-made fibres, knitt U 20 56106900000 Women's or girls' blouses,shirts and shirt blouses,knitted U 20 56107110000 Men's or boys' underpants and briefs of cotton, knitted o U 20 56107120000 Men's or boys' underpants, etc, of man-made fibres, knit U 20 56107190000 Men's or boys' underpants, briefs, nightshirts, knitted or U 20 56107210000 Men's or boys' pyjamas of cotton, knitted or crocheted U 20 56107220000 Men's or boys' pyjamas of man-madefibres, knitted or cr U 20 56107290000 Men's or boys' pyjamas of other textiles, nes, knitted or U 20 56107910000 Men's or boys' dressing gowns, etc, of cotton, knitted or U 20 56107990000 Men's or boys' dressing gowns, of other textiles,nes, knit U 20 56108110000 Women's or girls' slips, etc, of man-made fibres, knitted U 20 56108190000 Women's or girls' slips, etc, of other textiles,nes, knitted U 20 56108210000 Women's or girls' briefs and panties of cotton, knitted or U 20 56108220000 Women's or girls' briefs, etc, of man-made fibres, knitted U 20 56108290000 Women's or girls' briefs, etc, of other textiles,nes, knitte U 20 56108310000 Women's or girls' nighties..., etc, of cotton, knitted or cr U 20 56108320000 Women's or girls' pyjamas, etc, of man-made fibres, knit U 20 56108390000 Women's or girls' nighties, etc, of other textiles, knitted U 20 56108910000 Women's or girls' dressing gowns..., of cotton, knitted or U 20 56108920000 Women's or girls' dressing gowns of man-made fibre, kni U 20 56108990000 Women's/girls' dressing gowns of other textile materials U 20 56109100000 T-shirts, singlets and other vests, of cotton, knitted or cr U 20 56109900000 T-shirts, singlets, etc, of other textiles, nes, knitted or cr U 20 56110110000 Jerseys, pullovers, cardigans, waist coats, & similar articl U 20 56110120000 Jerseys, pullovers, cardigans, waistcoats & similar article U 20 56110190000 Other similar articles, knitted or crotcheted U 20 56110200000 Jerseys, pullovers, etc, of cotton, knitted or crocheted U 20 56110300000 Jerseys, pullovers, etc, of man-made fibres, knitted or cr U 20 56110900000 Jerseys, pullovers, etc, of other textiles, knitted or croche U 20 56111200000 Babies' garments, etc, of cotton, knitted or crocheted 20 56111300000 Babies' garments, etc, of synthetic fibres, knitted or crocheted 20 56111900000 Babies' garments, etc, of other textiles, knitted or crocheted 20 56112110000 Track-suits of cotton, knitted or crocheted U 20 56112120000 Track-suits of synthetic fibres, knitted or crocheted U 20 56112190000 Track-suits of other textiles,nes, knitted or crocheted U 20 56112200000 Ski-suits, knitted or crocheted U 20 56112310000 Men's or boys' swimwear of synthetic fibres, knitted or c U 20 56112390000 Men's or boys' swimwear of other textiles, synthetic knit U 20 56112410000 Women's or girls' swimwear of synthetic fibres, knitted o U 20 56112490000 Women's or girls' swimwear of other textiles knitted or c U 20 56113000000 Garments made up of knitted or crocheted fabrics of 59.03, 59.06, 59.0720 56114200000 other Garments of cotton, knitted or crocheted 20 56114300000 other Garments of man-made fibres, knitted or crocheted 20 56114900000 other Garments of other textiles, knitted or crocheted 20 56115100000 Graduated compression hosiery (for example, stockings for varicose vein20 56115210000 Of synthetic fibres, measuring per single yarn lessthan 67 decitex 20 56115220000 Of synthetic fibres, measuring per single yarn 67 decitex or more 20 56115290000 Of other textile materials 20 56115300000 Other women's full-length or knee-length hosiery, measuring per single y20 56115940000 Of wool or fine animal hair 20 56115950000 Of cotton 20 56115960000 Of synthetic fibres 20 56115990000 Of other textiles materials 20 56116100011 Industrial gloves impregnated, coated or covered with plastics or rubber20 56116100019 Other gloves,mittens and mitts, knitted or crocheted 20 5

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6116910092 Industrial gloves of wool or fine animal hair 20 56116910093 Other gloves of wool or fine animal hair 20 56116920094 Industrial gloves of cotton 20 56116920095 Other gloves of cotton 20 56116930096 Industrial gloves of synthetic fibres 20 56116930097 Other gloves of synthetic fibres 20 56116990098 Industrial gloves of other textile materials 20 56116990099 Other gloves of other textile materials 20 56117100000 Shawls, scarves, mufflers, mantillas, veils, etc, knitted or U 20 56117800000 Other clothing accessories, knitted or crocheted, nes 20 56117900000 Parts of garments or clothing accessories, knitted or crocheted 20 56201110000 Men's or boys' overcoats, etc, of wool or fine animal hair U 20 56201120000 Men's or boys' overcoats, etc, of cotton U 20 56201130000 Men's or boys' overcoats, etc, of man-made fibres U 20 56201190000 Men's or boys' overcoats, etc, of other textiles, nes U 20 56201910000 Men's or boys' anoraks, wind-cheaters, etc, of wool or finU 20 56201920000 Men's or boys' anoraks, wind-cheaters, etc, of cotton U 20 56201930000 Men's or boys' anoraks, wind-cheaters, etc, of man-made U 20 56201990000 Men's or boys' anoraks, wind-cheaters, etc, of other texti U 20 56202110000 Woman's or girls' overcoats, etc, of wool or fine animal haU 20 56202120000 Woman's or girls' overcoats, etc, of cotton U 20 56202130000 Woman's or girls' overcoats, etc, of man-made fibres U 20 56202190000 Woman's or girls' overcoats, etc, of other textiles, nes U 20 56202910000 Woman's or girls' anoraks, wind-cheaters, etc, of wool... U 20 56202920000 Woman's or girls' anoraks, wind-cheaters, etc, of cotton U 20 56202930000 Woman's or girls' anoraks, wind-cheaters, etc, of man-maU 20 56202990000 Woman's or girls' anoraks, wind-cheaters, etc, of other texU 20 56203110000 Men's or boys' suits of wool or fine animal hair U 20 56203120000 Men's or boys' suits of synthetic fibres U 20 56203190000 Men's or boys' suits of other textiles, nes U 20 56203220000 Men's or boys' ensembles of cotton U 20 56203230000 Men's or boys' ensembles of synthetic fibres U 20 56203290000 Men's or boys' ensembles of other textiles, nes U 20 56203310000 Men's or boys' jackets and blazers of wool or fine animal U 20 56203320000 Men's or boys' jackets and blazers of cotton U 20 56203330000 Men's or boys' jackets and blazers of synthetic fibres U 20 56203390000 Men's or boys' jackets and blazers of other textiles, nes U 20 56203410000 Men's or boys' trousers, breeches, etc, of wool or fine an U 20 56203420000 Men's or boys' trousers, breeches, etc, of cotton U 20 56203430000 Men's or boys' trousers, breeches of synthetic fibres U 20 56203490000 Men's or boys' trousers, breeches of other textiles, nes U 20 56204110000 Women's or girls' suits of wool or fine animal hair U 20 56204120000 Women's or girls' suits of cotton U 20 56204130000 Women's or girls' suits of synthetic fibres U 20 56204190000 Women's or girls' suits of other textiles, nes U 20 56204210000 Women's or girls' ensembles of wool or fine animal hair U 20 56204220000 Women's or girls' ensembles of cotton U 20 56204230000 Women's or girls' ensembles of synthetic fibres U 20 56204290000 Women's or girls' ensembles of other textiles, nes U 20 56204310000 Women's or girls' jackets and blazers of wool or fine animU 20 56204320000 Women's or girls' jackets and blazers of cotton U 20 56204330000 Women's or girls' jackets and blazers of synthetic fibres U 20 56204390000 Women's or girls' jackets and blazers of other textiles, ne U 20 56204410000 Dresses of wool or fine animal hair U 20 56204420000 Dresses of cotton U 20 5

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6204430000 Dresses of synthetic fibres U 20 56204440000 Dresses of artificial fibres U 20 56204490000 Dresses of other textiles, nes U 20 56204510000 Skirts and divided skirts of wool or fine animal hair U 20 56204520000 Skirts and divided skirts of cotton U 20 56204530000 Skirts and divided skirts of synthetic fibres U 20 56204590000 Skirts and divided skirts of other textiles, nes U 20 56204610000 Women's or girls' trousers, breeches, etc, of wool or fine U 20 56204620000 Women's or girls' trousers, breeches, etc, of cotton U 20 56204630000 Women's or girls' trousers, breeches, etc, of synthetic fib U 20 56204690000 Women's or girls' trousers, breeches, etc, of other textile U 20 56205200000 Men's or boys' shirts of cotton U 20 56205300000 Men's or boys' shirts of man-made fibres U 20 56205900000 Men's or boys' shirts of other textiles, nes U 20 56206100000 Women's or girls' blouses, shirts, etc, of silk or silk waste U 20 56206200000 Women's or girls' blouses, shirts, etc, of wool or fine animU 20 56206300000 Women's or girls' blouses, shirts, etc, of cotton U 20 56206400000 Women's or girls' blouses, shirts, etc, of man-made fibresU 20 56206900000 Women's or girls' blouses, shirts, etc, of other textiles, neU 20 56207110000 Men's or boys' underpants and briefs of cotton U 20 56207190000 Men's or boys' underpants and briefs of textile materials,U 20 56207210000 Men's or boys' nightshirts and pyjamas of cotton U 20 56207220000 Men's or boys' nightshirts and pyjamas of man-made fibr U 20 56207290000 Men's or boys' nightshirts and pyjamas of textile materialU 20 56207910000 Men's or boys' singlets... dressing gowns, etc, of cotton 20 56207990000 Men's or boys' singlets... dressing gowns, etc, of other textiles, nes 20 56208110000 Slips and petticoats of man-made fibres U 20 56208190000 Slips and petticoats of other textiles, nes U 20 56208210000 Women's or girls' nightdresses and pyjamas of cotton U 20 56208220000 Women's or girls' nightdresses and pyjamas of man-madeU 20 56208290000 Women's or girls' nightdresses and pyjamas of textile matU 20 56208910000 Women's or girls' dressing gowns, panties, etc, of cotton 20 56208920000 Women's or girls' dressing gowns, panties, etc, of man-made fibres 20 56208990000 Women's or girls' dressing gowns, panties, etc, of other textiles, nes 20 56209200000 Babies' garments and clothing accessories of cotton 20 56209300000 Babies' garments and clothing accessories of synthetic fibres 20 56209900000 Babies' garments and clothing accessories of other textiles, nes 20 56210100000 Garments, made up of fabrics of 56.02 or 56.03 20 56210200000 Garments of 6201.11 to 19, made up of fabrics of 59.03, U 20 56210300000 Garments of 6202.11 to 19, made up of fabrics of 59.03, U 20 56210400000 Men's or boys' garments made up of fabrics of 59.03, 59.06 or 59.07 20 56210500000 Women's or girls' garments made up of fabrics of 59.03, 59.06 or 59.07 20 56211110000 Men's or boys' swimwear U 20 56211120000 Women's or girls' swimwear U 20 56211200000 Ski suits U 20 56211320000 Men's or boys' garments of cotton, nes 20 56211330000 Men's or boys' garments of man-made fibres, nes 20 56211390000 Men's or boys' garments of other textiles, nes 20 56211410000 Women's or girls' garments of wool or fine animal hair 20 56211420000 Women's or girl's garments of cotton 20 56211430000 Women's or girl's garments of man-made fibres 20 56211490000 Women's or girl's garments of other textile materials 20 56212100000 Brassieres 20 56212200000 Girdles and panty-girdles 20 56212300000 Corselettes 20 5

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6212900000 Other brassieres, girdles etc and similar articles whether or not crochet 20 56213200000 Handkerchiefs of cotton 20 56213900000 Handkerchiefs of other textiles, nes 20 56214100000 Shawls, scarves, mufflers, mantillas, veils, etc, of silk or s U 20 56214200000 Shawls, scarves, mufflers, mantillas, veils, etc, of wool... U 20 56214300000 Shawls, scarves, mufflers, mantillas, veils, etc, of syntheti U 20 56214400000 Shawls, scarves, mufflers, mantillas, veils, etc, of artificial U 20 56214900000 Shawls, scarves, mufflers, mantillas, veils, etc, of other texU 20 56215100000 Ties, bow ties and cravats of silk or silk waste 20 56215200000 Ties, bow ties and cravats of man-made fibres 20 56215900000 Ties, bow ties and cravats of other textiles, nes 20 56216000000 Gloves, mittens and mitts 20 56217100000 Clothing accessories, nes 20 56217900000 Parts of garments or clothing accessories, nes 20 56301100000 Electric blankets U 20 56301200000 Blankets (excl. electric blankets) and travelling rugs, of wool or fine anim20 56301300000 Blankets (excl. electric blankets) and travelling rugs, of cotton 20 56301400000 Blankets (excl. electric blankets), etc, of synthetic fibres 20 56301900000 Other blankets and travelling rugs, nes 20 56302100000 Bed linen, knitted or crocheted 20 56302210000 Printed bed-linen of cotton (excl. knitted or crocheted) 20 56302220000 Printed bed-linen of man-made fibres (excl. knitted or crocheted) 20 56302290000 Printed bed-linen of other textiles (excl. knitted or crocheted) 20 56302310000 Bed linen of cotton (excl. printed, knitted or crocheted) 20 56302320000 Bed linen of man-made fibres (excl. printed, knitted or crocheted) 20 56302390000 Bed linen of other textile materials 20 56302400000 Table linen, knitted or crocheted 20 56302510000 Table linen of cotton (excl. knitted or crocheted) 20 56302530000 Table linen of man-made fibres (excl. knitted or crocheted) 20 56302590000 Table linen of other textiles, nes (excl. knitted or crocheted) 20 56302600000 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, 20 56302910000 Other toilet linen and kitchen linen of cotton 20 56302930000 Toilet linen and kitchen linen of man-made fibres, nes 20 56302990000 Toilet linen and kitchen linen of other textiles, nes 20 56303120000 Curtains, etc; valances of synthetic fibres, knitted or crocheted 20 56303190000 Curtains, etc; valances of other textile materials, knitted or crocheted 20 56303910000 Curtains and interior blinds; curtain or bed valances of cotton 20 56303920000 Curtains and interior blinds; curtain/bed valances of synthetic fibres 20 56303990000 Curtains and interior blinds; curtain/bed valances of other textiles 20 56304150000 Bedspreads, knitted or crocheted 20 56304190000 Other bedspreads 20 56304910092 Knitted or crocheted treated mosquito nets 0 06304910093 Other knitted or crocheted mosquito nets 20 56304920094 Not knitted or crocheted, of cotton treated mosquito nets 0 06304920095 Other not knitted or crocheted, of cotton mosquito nets 20 56304930096 Not knitted or crocheted, of synthetic fibres treated mosquito nets 0 06304930097 Other not knitted or crocheted, of synthetic fibres mosquito nets 20 56304990098 Not knitted or crocheted, of other textile materials, treated mosquito ne0 06304990099 Other not knitted or crocheted, of other textile materials mosquito nets 20 56305100000 Sacks and bags, used for packing goods, of jute or of other textile bast fi 35 56305200000 Sacks and bags, used for packing of goods, of cotton 35 56305320000 Sacks and bags, used for packing of goos, of flexible intermediate bulk c 35 56305330000 Sacks and bags,for packing goods,of Polyethlene/polypropelene strip or 35 56305390000 Other sacks and bags of cotton, of a kind used for the packing of goods 20 56305900000 Sacks and bags, used for packing goods, of other textiles, nes 20 5

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6306120000 Tarpaulins, awnings and sunblinds, of synthetic fibres 20 56306190000 Tarpaulins, awnings and sunblinds, of other textiles, nes 20 56306220000 Tents of synthetic fibres 20 56306290000 Tents of textiles, (excl. cotton or synthetic fibres) 20 56306300000 Sails 20 56306400000 Pneumatic mattresses 20 56306910000 Camping goods, of cotton (excl. tents or pneumatic mattresses) 20 56306990000 Camping goods of other textile materials 20 56307100000 Floor-cloths, dish-cloths, dusters and similar cleaning cloths 20 56307200000 Life-jackets and life-belts 5 56307900000 Other made up articles, including dress patterns 20 56308000000 Sets of woven fabric&yarn,for making up into rugs,tapestries,embroided 20 56309000000 Worn clothing and other worn articles 20 56310100011 Sorted mutilated Rags 5 56310100019 Other sorted Rags 20 56310900091 Mutilated Rags 5 56310900099 Other Rags 20 56401100011 Safety footwear of a kind used in oil industry incorporati 2U 20 56401100012 CKD (completely knocked down) or blank by established 2U 5 56401100019 Other footwear incorporating a protective metal toe-cap, f2U 20 56401920094 Safety footwear of a kind used in oil industry covering th 2U 20 56401920095 CKD (completely knocked down) or blank by established 2U 5 56401920096 Other fully built covering the ankle but not the knee 2U 20 56401990096 Other safety footwear of a kind used in oil industry 2U 20 56401990097 CKD (completely knocked down) or blank by established 2U 5 56401990099 Other safety footwear fully built 2U 20 56402120013 Sports footwear, Ski-bootsÂ…& snowboard boots, Impor 2U 5 56402120014 Other sports footwear fully built 2U 20 56402190015 Other footwear(excl. sports) imported CKD by establishe 2U 5 56402190019 Other footwear (excl. sports) fully built 2U 20 56402200021 Footwear with upper straps or thongs assembled to sole 2U 5 56402200029 Other fully built footwear with upper straps or thongs as 2U 20 56402910092 Safety footwear of a kind used in oil industry covering th 2U 20 56402910093 Imported CKD by established footwear assemblers/manuf2U 5 56402910094 Other fully built footwear covering the ankle 2U 20 56402990095 Other safety footwear of a kind used in oil industry 2U 20 56402990096 Other imported CKD by footwear assemblers/manufactur2U 5 56402990099 Other safety footwear fully built 2U 20 56403120013 CKD Sports footwear with outer soles of rubber, plastics 2U 5 56403120014 Other sport footwear fully built with outer soles of rubber2U 20 56403190015 Other footwear with outer soles of rubber, plastics, leath 2U 5 56403190019 Other fully built footwear with outer soles of rubber, pla 2U 20 56403200021 CKD footwear with outer soles of leather & uppers of lea 2U 5 56403200029 Other footwear fully built with outer soles of leather & u 2U 20 56403400041 Other safety footwear of a kind used in oil industry, inco 2U 20 56403400042 Other imported CKD footwear incorporating a protective 2U 5 56403400049 Other footwear fully built incoporating a protective meta 2U 20 56403510052 Safety footwear of a kind used in oil industry covering the2U 20 56403510053 Other footwear with outer soles of leather, covering the 2U 5 56403510054 Other fully built footwear covering the ankle 2U 20 56403590055 Other safety footwear of a kind used in oil industry 2U 20 56403590056 Other imported CKD by assemblers/manufacturers 2U 5 56403590059 Other safety footwear fully built 2U 20 56403950092 Other safety footwear of a kind used in oil industry, cove 2U 20 56403950093 Other footwear covering the ankle, imported CKD by est 2U 5 5

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6403950094 Other footwear fully built covering the ankle 2U 20 56403990095 Other safety footwear of a kind used in oil industry 2U 20 56403990096 Other imported CKD by established assemblers/manufact2U 5 56403990099 Other footwear fully built 2U 20 56404110012 Sports footwear with outer soles of rubber or plastics, te 2U 5 56404110013 Other sports footwear fully built with outer soles of rubbe2U 20 56404190014 Other footwear with outer soles of rubber or plastics, CK 2U 5 56404190019 Other footwear fully built with outer soles of rubber or pl2U 20 56404200021 Safety footwear of a kind used in oil industry, outer soles 2U 20 56404200022 Imported CKD footwear with outer soles of leather or co 2U 5 56404200029 Other footwear fully built with outer soles of leather or 2U 20 56405100011 Safety footwear of a kind used in oil industry with uppers2U 20 56405100012 CKD footwear with uppers of leather or composition lea 2U 5 56405100019 Other footwear fully built with uppers of leather or comp2U 20 56405200021 Safety footwear of a kind used in oil industry with uppers 2U 20 56405200022 Imported CKD footwear with uppers of textile materials 2U 5 56405200029 Other footwear fully built with uppers of textile materials2U 20 56405900091 Other safety footwear of a kind used in oil industry 2U 20 56405900092 Other imported CKD footwear by established assemblers 2U 5 56405900099 Other footwear fully built 2U 20 56406100000 Uppers and parts of footwear thereof other than stiffeners 5 56406200000 Outer soles and heels of rubber or plastics of footwear 5 56406910000 Wooden parts of footwear 5 56406991000 Gaiters, spats and similar articles, and parts thereof 5 56406992000 Assebling composed of uppers attached to outer soles made of material 5 56406999000 Parts of footwear of other materials nes 5 56501000000 Hat-forms,hat bodies&hoods of felt,neither blocked to shape ;plateaux 5 56502000000 Hat-shapes,plaited or made by assembling strips of any material,neither5 56504000000 Hats&other headgear,plaited/assembled by strips of any material,wheth20 56505100000 Hair-nets of any material 20 56505900000 Other hats and other headgear whether or not lined or trimmed, knitted20 56506100000 Safety headgear U 5 56506910000 Hats and other headgear, of rubber or plastics 20 56506990000 Other safety headgear of other materials 20 56507000000 Head-bands, linings, covers, hat foundations, hat frames,peaks & chinst 5 56601100000 Garden or similar umbrellas U 20 56601910000 Umbrellas and sun umbrellas, having a telescopic shaft U 20 56601990000 Other umbrellas and sun umbrellas U 20 56602000000 Walking-sticks, seat-sticks, whips, riding-crops and the likU 20 56603200000 Umbrella frames, including frames mounted on shafts (sticks) 5 56603900000 Other parts, trimmings and accessories of articles of heading 66.01 or 6 5 56701000000 Skins and other parts of birds with their feathers or down, feathers, etc 20 56702100000 Artificial flowers, foliage and fruit and articles thereof of plastics 20 56702900000 Artificial flowers, foliage, etc and articles thereof of other materials 20 56703000000 Human hair, dressed, etc; animal hair and synthetic materials for wigs 20 56704110000 Complete wigs of synthetic textile materials 20 56704190000 False beards, eyebrows and eyelashes, etc, of synthetic fibres 20 56704200000 Wigs, false beards, eyebrows, etc and articles, nes, of human hair 20 56704900000 Wigs, false beards, eyebrows, etc, nes 20 56801000000 Setts, curbstones and flagstones, of natural stone (except slate) 5 56802100000 Tiles, cubes...; artificially coloured granules..., for mosaics 20 56802210000 Marble, travertine, alabaster, cut/sawn, with flat/even surface 20 56802230000 Granite, cut/sawn, with flat/even surface 20 56802290000 Monumental/building stone, nes, cut/sawn, with flat/even surface other20 56802910000 Marble, travertine and alabaster, worked 20 5

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6802920000 Calcareous stone (excl. marble, travertine and alabaster), worked 20 56802930000 Granite 20 56802991000 Steatire 20 56802999000 Other worked monumental or building stone 20 56803000000 Worked slate and articles of slate or of agglomerated slate 20 56804100000 Millstones and grindstones for milling, grinding or pulping 5 56804210000 Millstones, etc, of agglomerated synthetic or natural diamond 5 56804220000 Millstones, etc, of other agglomerated abrasives or of ceramics 5 56804230000 Millstones, etc, of natural stone 5 56804300000 Hand sharpening or polishing stones 5 56805100000 Natural or artificial abrasive powder/grain, on textile fabric only 5 56805200000 Natural or artificial abrasive powder/grain, on paper/paperboard only 5 56805300000 Natural or artificial abrasive powder/grain, on a base of materials, nes 5 56806100000 Slag wool, rock wool, etc (incl. intermixtures) in bulk, sheets or rolls 5 56806200000 Exfoliated vermiculite, expanded clays, etc (incl. intermixtures) 5 56806900000 Mixtures and articles of heat/sound-insulating materials others 20 56807100000 Articles of asphalt or of similar material, in rolls 10 56807900000 Articles of asphalt or of similar material (excl. in rolls) 20 56808000000 Panels, boards,tiles of wood waste, etc, agglomerated with cement,plas 20 56809110000 Boards,sheets,panels of plaster,faced or reinforced with paper or paper 20 56809190000 Boards,sheets,tiles of plaster or compositions based on plaster, nes 20 56809900000 Articles of plaster or compositions based on plaster, nes 20 56810110000 Building blocks and bricks, of cement or artificial stone or concrete 20 56810190000 Flagstones and similar articles of cement, concrete or artificial stone 20 56810910000 Prefabricated structural components for building, etc, of cement... 20 56810990000 Other articles of cement; of concrete or of artificial stone 20 56811400000 Containing asbestos 20 56811810000 Corrugated sheets 20 56811820000 Other sheets, panels, tiles and similar articles 20 56811831000 Water pipes and accessories 20 56811839000 Other pipes and accessories 20 56811890000 Other articles 20 56812800000 Of crocidolite 20 56812910000 Clothing, clothing accessories,footwear and headgear 20 56812920000 Paper, millboard and felt 20 56812930000 Compressed asbestos fibre joining, in sheet or rolls 20 56812990000 Other fabricated fibres 20 56813200000 Containing asbestos 5 56813810000 Brake linings and pads not containing asbestos 5 56813890000 Other friction material not containing asbestos 5 56814100000 Plates, sheets and strips of agglomerated or reconstituted mica 20 56814900000 Worked mica and articles of mica, nes 20 56815100000 Non-electrical articles of graphite or other carbon (incl. carbon fibres) 20 56815200000 Articles of peat 20 56815910000 Articles containing magnesite, dolomite or chromite 20 56815990000 Articles of stone or other mineral substances, nes 20 56901000000 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals or 20 56902100000 Refractory bricks, blocks, tiles..., >50% MgO, CaO, Cr2O3 20 56902200000 Refractory bricks, blocks..., >50% silica (SiO3) or alumina (Al2O3) 20 56902900000 Refractory bricks, blocks, tiles, etc, nes 20 56903100000 Refractory ceramic goods, nes, >50% of graphite or other carbon 20 5

6903200000 Refractory ceramic goods, nes, >50% of alumina (Al2O3) or silica (SiO2) 20 56903900000 Refractory ceramic goods, nes 20 56904100000 Ceramic building bricks 500 20 56904900000 Ceramic flooring blocks, support or filler tiles and the like other 20 5

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6905100000 Ceramic roofing tiles 20 56905900000 Ceramic chimney-pots... and ceramic constructional goods,nes 20 56906000000 Ceramic pipes, conduits, guttering and pipe fittings 20 56907100000 Unglazed ceramic tiles, cubes and similar articles, for mosM2 20 56907900000 Unglazed ceramic flags and paving, hearth or wall tiles, etM2 20 56908100000 Glazed tiles, cubes and similar articles, for mosaics M2 20 56908900000 Glazed ceramic flags and paving, hearth or wall tiles, etc, M2 20 56909110000 Ceramic wares for laboratory... use, of porcelain or china 5 56909120000 Creamic wares for laboratory...use, having a hardness >=9 on the mohss 5 56909190000 Ceramic wares for lab use(excl.porcelain or china) having a hardness <9 5 56909900000 Ceramic (agricultural) troughs, tubs...; ceramic pot, jars..., nes 5 56910100000 Ceramic sinks... and other sanitary fixtures, of porcelain oU 20 56910900000 Ceramic sinks, wash basins, baths... and other sanitary fixU 20 56911100000 Tableware and kitchenware, of porcelain or china 20 56911900000 Household and toilet articles, nes, of porcelain or china 20 56912001000 Tableware and kitchenware 20 56912009000 Other ceramic tableware, kitchenware, other household articles and toile20 56913100000 Statuettes and other ornamental articles of porcelain or china 20 56913900000 Statuettes and other ornamental articles (excl. porcelain or china) 20 56914100000 Ceramic articles, nes, of porcelain or china 20 56914900000 Ceramic articles, nes (excl. porcelain or china) 20 57001000000 Cullet and other waste and scrap of glass; glass in the mass 5 57002100000 Balls of glass, unworked 5 57002200000 Rods of glass, unworked 5 57002310000 Tubes of fused quartz or other fused silica, unworked 20 57002320000 Tubes of other glass with a lce =<5x10-6/k, unworked 20 57002390000 Tubes of glass, unworked, nes 20 57003120000 Nonwired unworked sheets cast/rolled glass,cloured,opaciM2 20 57003190000 Non-wired unworked sheets of cast/rolled glass, nes M2 20 57003200000 Wired unworked sheets of cast/rolled glass M2 20 57003300000 Unworked profiles of cast/rolled glass M2 20 57004200000 Unworked drawn/blown glass,coloured,opacified,flashed/M2 20 57004900000 Unworked drawn/blown glass (excl. coloured, opacified, eM2 20 57005100000 Non-wired glass, having an absorbent, reflecting or non-reM2 5 57005210000 Non-wired unworked sheets of float/ground/polished glassM2 5 57005290000 Non-wired unworked sheets of float/ground/polished glasM2 20 57005300000 Wired unworked sheets of float/ground/polished glass M2 20 57006000000 Glass of 70.03, 70.04 or 70.05, bent, edge-worked, engraved, etc 5 57007110000 Toughened (tempered) safety glass for use in vehicles, aircraft, etc 20 57007190000 Toughened (tempered) safety glass, nes M2 20 57007210000 Laminated safety glass for vehicles, aircraft, etc 20 57007290000 Laminated safety glass, nes M2 20 57008000000 Multiple-walled insulating units of glass 20 57009101000 Rear-view mirrors for motor cycles and bicycles 20 57009109000 Rear-view mirrors for other motor cycles 20 57009910000 Unframed glass mirrors (excl. rear-view for vehicles) 20 57009920000 Framed glass mirrors (excl. rear-view for vehicles) 20 57010100000 Ampoules 5 57010200000 Stoppers, lids and other closures of glass 5 57010901100 Carboys, bottles and flasks of a capacity exceeding 1 litre 5 57010901200 Jars, pots and similar containers, preserving jars of a capacity exceeding 15 57010901900 Other containers of glass of a capacity exceeding 1 litre 5 57010902122 Glass bottle of a capacity not exceeding 150ml (0.15litres) 5 57010902129 Other glass bottles 10 57010902200 Jars, pots and similar containers, preserving jars of a capacity not excee 10 5

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7010902900 Other containers of glass not exceeding not exceeding 150 ml 10 57010903100 Carboys, bottles and flasks of a capacity > 0.15 litres but not exceeding 0.5 57010903200 Jars, pots and similar containers of a capacity > 0.15 litres but <= 0.33 lit 5 57010903900 Other containers of glass exceeding 0.15 litres but not exceeding 0.33 lit5 57010904100 Carboys, bottles and flasks of a capacity not exceeding 0.15 litres 5 57010904200 Jars, pots and similar containers, including preserving jars of a capacity <5 57010904900 Other containers of glass of a capacity not exceeding 0.15 litres 5 57011100000 Open glass envelopes (incl. bulbs and tubes), for electric lighting 20 57011200000 Open glass envelopes (incl. bulbs and tubes), for cathode-ray tubes 20 57011900000 Other open glass envelopes (incl. bulbs and tubes), nes 20 57013100000 Glass-ceramic objects, used for table, kitchen..., nes 20 57013220000 Stemware drinking glasses, other than of glass ceramics of lead crystal 20 57013280000 Other stemware drinking glasses,other than of glass ceramics 20 57013330000 Of lead crystal 20 57013370000 Other drinking glasses,other than of glass ceramics nes 20 57013410000 Of lead crystal 20 57013420000 of glass having a linear coefficient of expansion<5x10^6/kelvin with.a t 20 57013490000 Other glassware of a kind used for table or kitchen purposes other than 20 57013910000 Glassware for toilet, office, indoor decorations, etc, of lead crystal 20 57013990000 Glassware for toilet, office, indoor decorations, etc, nes 20 57014000000 Signalling glassware and optical elements of glass, not optically worked 20 57015100000 Glasses for corrective spectacles, not optically worked 5 57015900000 Clock or watch glasses, glass for non-corrective spectacles, etc, now 20 57016100000 Glass cubes and other glass smallwares, for decorative purposes 20 57016900000 Paving blocks... of glass, for building or construction purposes, nes 20 57017100000 Laboratory, hygienic or pharmaceutical glassware, of fused quartz... 5 57017200000 Laboratory, hygienic or pharmaceutical glassware, lce =<5x10-6/k 5 57017900000 Laboratory, hygienic or pharmaceutical glassware, nes 5 57018100000 Glass smallware (incl. beads, imitation pearls/stones, etc) 20 57018200000 Glass microspheres =<1mm in diameter 20 57018900000 Glass statuettes and other ornaments of lamp-worked glass, nes 20 57019110000 Chopped strands of glass fibres, of a length <= 50 mm 5 57019120000 Rovings of glass fibres 5 57019190000 Other glass fibres 5 57019310000 Nonwoven mats of glass fibre (incl. glass wool) 20 57019320000 Nonwoven thin sheets (voiles), of glass fibre (incl. glass wool) 20 57019390000 Other thin glass fibre sheets(voiles), webs, mats, mattresses, boards etc 20 57019400000 Woven fabrics of rovings of glass fibre 20 57019510000 Woven fabrics of glass fibre, of a width <= 30 cm 20 57019520000 Woven fabrics of a width > 30 cm, plain weave, weighing < 250g/m2,mea5 57019590000 Woven fabrics of glass fibre nes 20 57019900000 Articles of glass fibre (incl. glass wool), nes 20 57020000000 Other articles of glass 20 57101100000 Natural pearls (excl. strung, mounted or set) 5 57101210000 Unworked cultured pearls, (excl. strung, mounted or set) 5 57101220000 Worked cultured pearls, (excl. strung, mounted or set) 5 57102100000 Unsorted diamonds CRT 5 57102210000 Industrial diamonds unworked or simply sawn, cleaved orCRT 5 57102290000 Industrial diamonds, notmounted or set, nes CRT 5 57102310000 Non-industrial diamonds unworked or simply sawn, cleavCRT 5 57102390000 Non-industrial diamonds, not mounted or set, nes CRT 5 57103100000 Unworked or simply sawn or roughly shaped precious stones (other tha 5 57103910000 Rubies, sapphires and emeralds, worked but not set... CRT 5 57103990000 Other precious stones (other than diamonds) otherwise CRT 5 57104100000 Piezo-electric quartz 5 5

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7104200000 Synthetic or reconstructed precious or semi-precious stones, unworked..5 57104900000 Synthetic... precious or semi-precious stones, worked but not set... 5 57105100000 Dust and powder of diamonds CRT 5 57105900000 Other dust and powder of natural or synthetic prceious or semi-precious5 57106100000 Powder of silver 5 57106910000 Unwrought silver (incl. silver plated with gold or platinum) 5 57106920000 Semi-manufactured silver (incl. silver plated with gold or platinum) 5 57107000000 Base metals clad with silver, not further worked then semi-manufacture 5 57108110000 Powder of gold, non-monetary 5 57108120000 Unwrought gold (incl. gold plated with platinum), non-monetary 5 57108130000 Semi-manufactured gold (incl. gold plated with platinum), non-monetar 5 57108200000 Monetary gold 5 57109000000 Base metals or silver, clad with gold, up to semi-manufactured 5 57110110000 Platinum unwrought or in powder form 5 57110190000 Platinum in semi-manufactured forms 5 57110210000 Palladium, unwrought or in powder form 5 57110290000 Palladium in semi-manufactured forms 5 57110310000 Rhodium, unwrought or in powder form 5 57110390000 Rhodium in semi-manufactured forms 5 57110410000 Iridium, osmium and ruthenium, unwrought or in powder form 5 57110490000 Iridium, osmium and ruthenium, in semi-manufactured forms 5 57111000000 Base metals, silver or gold, clad with platinum, up to semi-manufactured5 57112300000 Ash containing precious metal 5 57112910000 Waste and scrap of gold,including metal clad with gold 5 57112920000 Waste and scrap of platinum,including metal clad with platinum 5 57112990000 Other waste and scrap of precious metal or of metalelad with precious 5 57113110000 Articles of jewellery and parts thereof of silver 20 57113190000 Articles of jewellery and parts thereof of precious metal (excl. silver) 20 57113200000 Articles of jewellery... of base metal clad with precious metal 20 57114110000 Articles of goldsmiths' or silversmiths' wares of silver 20 57114190000 Articles of goldsmiths' or silversmiths' wares of precious metals, nes 20 57114200000 Articles of goldsmiths'... wares of base metal clad with precious metal 20 57115100000 Catalysts in the form of wire cloth or grill, of platinum 20 57115900000 Articles of metal clad with precious metal, nes 20 57116100000 Articles of natural or cultured pearls 20 57116200000 Articles of precious or semi-precious stones (excl. pearls) 20 57117110000 Cuff-links and studs of base metal (incl. plated) 20 57117190000 Imitation jewellery of base metal (incl. plated), nes 20 57117900000 Imitation jewellery (excl. of base metal) 20 57118100000 Coin, not being legal tender (excl. gold coin) 20 57118900000 Coin of legal tender 20 57201100000 Non-alloy pig iron containing, =<0.5% phosphorus, in pigs, blocks 5 57201200000 Non-alloy pig iron containing, >0.5% phosphorus, in pigs, blocks 5 57201500000 Alloy pig iron;spiegeleisen; in pigs, blocks or other primary forms 5 57202110000 Ferro-manganese, containing by weight >2% carbon 5 57202190000 Ferro-manganese, containing by weight =<2% carbon 5 57202210000 Ferro-silicon, containing by weight >55% silicon 5 57202290000 Ferro-silicon, containing by weight =<55% silicon 5 57202300000 Ferro-silico-manganese 5 57202410000 Ferro-chromium, containing by weight >4% carbon 5 57202490000 Ferro-chromium, containing by weight =<4% carbon 5 57202500000 Ferro-silico-chromium 5 57202600000 Ferro-nickel 5 57202700000 Ferro-molybdenum 5 57202800000 Ferro-tungsten and ferro-silico-tungsten 5 5

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Nigerian Custom Tarrif Book 2009-2018

7202910000 Ferro-titanium and ferro-silico-titanium 5 57202920000 Ferro-vanadium 5 57202930000 Ferro-niobium 5 57202990000 Ferro-alloys, nes 5 57203100000 Ferrous products obtained by direct reduction of iron ore, in lumps... 5 57203900000 Spongy ferrous products, nes, and 99.94% pure iron, in lumps, pellets... 5 57204100000 Waste and scrap of cast iron 5 57204210000 Waste and scrap of stainless steel 5 57204290000 Waste and scrap of alloy steel (excl. stainless) 5 57204300000 Waste and scrap of tinned iron or steel 5 57204410000 Turnings, shavings, chips, milling waste... of iron or steel, nes 5 57204490000 Ferrous waste and scrap, nes 5 57204500000 Remelting scrap ingots 5 57205100000 Granules, of pig iron, spiegelelsen, iron or steel 5 57205210000 Powders of alloy steel 5 57205290000 Powders of pig iron, spiegeleisen, iron or steel (excl. alloy steel) 5 57206100000 Ingots of iron and non-alloy steel, nes 5 57206900000 Iron and non-alloy steel, in primary forms (excl. ingots), nes 5 57207110000 Semi-products of iron/steel, <0.25% carbon, of squarish section 5 57207120000 Semi-products of iron/steel, <0.25% carbon, of rectangular section 5 57207190000 Semi-products of iron or non-alloy steel, <0.25% carbon, nes 5 57207200000 Semi-products of iron or non-alloy steel, >=0.25% carbon 5 57208100000 Flat/hot-rolled iron/steel,in coils,width >=600mm, with patterns in relief5 57208210000 Flat/hot rolled iron/steel, in coils, width >=4.75 mm 5 57208260000 Flat/hotrolled iron/steel,in coils,width>=600mm,pickled,>=3mm but<4. 5 57208270000 Flat/hot-rolled iron/steel,in coils, width >=600mm, pickled, <3 mm thick 5 57208360000 Flat/hot-rolled iron/steel,in coils,width>=600mm,not pickled,>10mm thi5 57208370000 Flat/hotrolled iron/steel,in coils,width>=600mm,not pickled,>=4.75m 5 57208380000 Flat/hotrollediron /steel,coils,width>=600mm,not pickled>=3mm but<4 5 57208390000 Flat/hot-rolled iron/steel,in colis, width >=600mm, not pickled,<3mm th 5 57208400000 Flat/hotrolled iron/steel,not coils,width>=600mm,with patterns in relief 5 57208510000 Flat/hot-rolled iron/steel,not in coils, width >=600mm, > 10mm thick 5 57208520000 Flat/hotrolled iron/steel,not in coils,width>=600mm,>=4.75mm but <= 5 57208530000 Flat/hotrolled iron/steel,not coils,width>=600mm, >=3mm but <4.75mm 5 57208540000 Flat/hot-rolled iron/steel,not in coils, width >=600mm, <3mm thick 5 57208900000 Flat/hotrolled iron/steel,width>=600mm inc.further worked than hotrol5 57209150000 Flat/cold-rolled iron/steel, in coils, width >=600mm, >=3mm thick 5 57209160000 Flat/cold-rolled iron/steel, in coils, width >=600mm, >1mm but <3mm th5 57209170000 Flat/coldrolled iron/steel,in coils,width >=600mm, >=0.5mm but <=1mm 5 57209180000 Flat/cold-rolled iron/steel, in coils, width >=600mm, < 0.5mm thick 5 57209250000 Flat/cold-rolled iron/steel, not in coils, width >=600mm, >=3mm thick 5 57209260000 Flat/cold-rolled iron/steel,not in coils,width>=600mm, >1mm but<3mm 5 57209270000 Flat/coldrolled iron/steel,not in coils,width>=600mm,>=0.5mm but <=1 5 57209280000 Flat/cold-rolled iron/steel, not in coils, width >=600mm, < 0.5mm thick 5 57209900000 Flat/coldrolled iron/non-alloy steel,width>=600mm,not clad,plated/coa 5 57210110000 Flatrolled iron/steel, width>=600mm, >= 0.5mm thick,clad,plated...with 5 57210120000 Flat-rolled iron/steel, width >=600mm, <0.5mm thick, plated... with tin 5 57210200000 Flat rolled products of iron/steel >=600mm clad, plated or coated with le5 57210300000 Flat-rolled iron/steel, width >=600mm, electro-plated or coated with zin 20 57210410000 Flatrolled iron/steel,width>=600mm,plated with zinc(exc.electroplated) 20 57210490000 Flatrolled iron/steel,width>=600mm,zinc plated/coated(exc.electroplate20 57210500000 Rolled iron/steel,width>=600mm,plated with chromium oxides/cr. & cr. 5 57210610000 Rolled iron/steel,width>=600mm,plated or coated with aluminium-zinc a20 57210690000 Rolled iron/steel,width>=600mm, otherwise plated/coated with alumin 20 57210700071 Rolled iron/steel,width>=600mm, varnished of a kind used for manufactu5 5

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7210700079 Rolled iron/steel,width>=600mm, otherwise painted or coated with plast20 57210900000 Rolled iron/steel, width >=600mm, otherwise clad,plated or coated nes 20 57211130000 Hotrolled iron/steel,on 4 faces,width>150mm but<600mm,>=4mm thick,5 57211140000 Flat/hotrolled iron/steel,width<600mm,>=4.75mm thick,not clad/plated5 57211190000 Flat/hotrolled iron/nonalloy steel,width<600mm,<4.75mm thick,not clad5 57211230000 Flat/cold-rolled iron/steel,width <600mm, containing weight < 0.25% ca 5 57211290000 Flat/cold-rolled iron/steel,width <600mm, containing by weight >=0.25 5 57211900000 Flatrolled iron/nonalloy steel,width<600mm,(inc.further worked than rol5 57212100000 Flatrolled iron/nonalloy ,width <600mm,plated or coated with tin 5 57212200000 Flatrolled iron/nonalloy steel,width<600mm,electro=plated/coated with 5 57212300000 Flatrolled iron/steel,width<600mm,zinc plated/coated (exc.electro-plate5 57212400000 Flatrolled iron/steel,width<600mm,painted, varnished, or coated with pl5 57212500000 Flatrolled iron or non-alloy steel, width <600mm, plated or coated, nes 5 57212600000 Flat-rolled iron or non-alloy steel, width <600mm, clad 5 57213100000 Hotrolled iron/steel bars & rods,in coils,cont.deformations prod. by rolli 35 57213200021 Hotrolled iron/steel bars & rods,in coils,of free cutting steel, width <=5 5 57213200029 Hotrolled iron/steel bars & rods,in coils, width >5.5mm<14mm 35 57213910092 Hotrolled iron/steel bars & rods,in coils, of circular cross section <5.5 m 5 57213910099 Hotrolled iron/steel bars & rods,in coils, of circular cross section >5. 35 57213990000 Hot rolled iron/non alloy steel bars & rods,in irregularly wound coils 35 57214100000 Iron or non-alloy steel bars and rods, forged, 35 57214200000 Iron/steel bars & rods,hotrolled,twisted/with deformations from rolling35 57214300000 Bars/rods of free cutting steel,hotrolled,hot drawn,hot extruded HOT- 35 57214910000 Iron/steel bars/rods,hotrolled.,rectangular (other than square) x-section35 57214990000 Iron/steel bars and rods, hot-rolled, hot-drawn or hot extruded, nes 35 57215100000 Bars/rods of free cutting steel,not further worked than cold formed or co35 57215500000 Other, not further worked than cold formed or cold finished 35 57215900000 Bars/rods of iron/steel,(inc.further worked than coldformed/coldfinishe 35 57216100000 U, I or H sections of iron/steel, hot-rolled..., <80mm high 20 57216210000 L sections of iron/steel, hot-rolled..., <80mm high 20 57216220000 T sections of iron/steel, hot-rolled..., <80mm high 20 57216310000 U sections of iron/steel, hot-rolled..., >=80mm high 20 57216320000 I sections of iron/steel, hot-rolled..., >=80mm high 20 57216330000 H sections of iron/steel, hot-rolled..., >=80mm high 20 57216400000 L or T sections of iron/steel, hot-rolled..., >=80mm high 20 57216500000 Angles/shapes/sections of iron/steel,not further worked than hot rolled 20 57216610000 Angles,shapes.. of iron/steel,no more worked than cold-formed,from flat20 57216690000 Angles,shapes..of iron/steel,not further worked than coldformed/finish 20 57216910000 Angles/sections of iron/steel,coldformed/finished from flatrolled produc20 57216990000 Angles, shapes and sections of iron or non-alloy steel, nes 20 57217100011 Wires of iron or non alloy steel, not plated or coated <=5.5mm 5 57217100019 Wires of iron or non alloy steel, not plated or coated >5.5mm 35 57217200021 Wires of iron or non alloy steel, coated or plated with zinc<=5.5mm 5 57217200029 Wires of iron or non alloy steel, not plated or coated >5.5mm 35 57217300031 Wires of iron or non alloy steel, plated or coated with other base meta 5 57217300039 Wires of iron or non alloy steel, plated or coated with other base meta 35 57217900091 Wires of iron or non alloy steel: other,<5.5mm 5 57217900099 Wires of iron or non alloy steel: other,>5.5mm 35 57218100000 Ingots and other primary forms, of stainless steel 5 57218910000 Semifinished products of stainlesssteel,rectangular(other than square)x-5 57218990000 Semi-finished products of stainless steel,nes 5 57219110000 Hot-rolled stainless steel, in coils, >=600mm by >10mm 5 57219120000 Hot-rolled stainless steel, in coils, >=600mm by 4.75-10mm 5 57219130000 Hot-rolled stainless steel, in coils, >=600mm by 3-4.75mm 5 57219140000 Hot-rolled stainless steel, in coils, >=600mm by <3mm 5 5

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Nigerian Custom Tarrif Book 2009-2018

7219210000 Hot-rolled stainless steel, uncoiled, >=600mm by >10mm 5 57219220000 Hot-rolled stainless steel, uncoiled, >=600mm by 4.75-10mm 5 57219230000 Hot-rolled stainless steel, uncoiled, >=600mm by 3-4.75mm 5 57219240000 Hot-rolled stainless steel, uncoiled, >=600mm by <3mm 5 57219310000 Cold-rolled stainless steel, uncoiled, >=600mm by >4.75mm 5 57219320000 Cold-rolled stainless steel, uncoiled, >=600mm by 3-4.75mm 5 57219330000 Cold-rolled stainless steel, uncoiled, >=600mm by 1-3mm 5 57219340000 Cold-rolled stainless steel, uncoiled, >=600mm by 0.5-1mm 5 57219350000 Cold-rolled stainless steel, uncoiled, >=600mm by <0.5mm 5 57219900000 Rolled products of stainless steel, >=600mm wide, nes 5 57220110000 Hot-rolled stainless steel, <600mm by >=4.75mm 10 57220120000 Hot-rolled stainless steel, <600mm by <4.75mm 10 57220200000 Cold-rolled stainless steel, <600mm wide 10 57220900000 Rolled products stainless steel, <600mm wide, nes 10 57221000000 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 5 57222110000 Stainless steel bars/rods,not further worked than hotrolled,circular x-se 10 57222190000 Stainless steel bars/rods,not further worked than hotrolled,not circular 10 57222200000 Stainless steel bars & rods, cold-formed/finished 10 57222300000 Stainless steel bars and rods, nes 10 57222400000 Angles, shapes and sections of stainless steel 10 57223000000 Wire of stainless steel 10 57224100000 Ingots and other primary forms, of alloy steel (excl. stainless) 5 57224900000 Semi-finished products, of alloy steel (excl. stainless) 5 57225110000 Flat-rolled products of silicon-electrical steel,width>=600mm, grain-orie 5 57225190000 Flatrolled products of silicon-electrical steel,>=600mm wide,(excl.grain- 5 57225300000 Hot-rolled steel alloys, nes, in coils, >=600mm wide 5 57225400000 Hot-rolled steel alloys, nes, uncoiled, >=600mm wide 5 57225500000 Cold-rolled steel alloys, nes, >=600mm wide 5 57225910000 Flatrolled products of alloy steel,width>=600mm ,electro-plated/coated 5 57225920000 Flat-rolled alloy steel,width>=600mm ,zinc plated/coated(excl.electropla5 57225990000 Flat-rolled products of alloy steel, >=600mm wide, nes 5 57226110000 FLatrolled products of silicon-electricalsteel width,<600mm ,grain-orien 5 57226190000 Flatrolled products of silicon elecrical steel,width<600mm, not grain-ori 5 57226200000 Flat-rolled high speed steel, <600mm wide 5 57226910000 Flatrolled products alloy steel,not further worked than hotrolled,widt 5 57226920000 Flatrolled products alloy steel,not further worked than coldrolled,wid 5 57226990000 Flat-rolled products of other alloy steel, <600mm wide, nes 5 57227100000 Bars and rods, hot-rolled, in coils, of high-speed steel 35 57227200000 Bars and rods, hot-rolled, in coils, of silico-manganese steel 35 57227900000 Bars and rods, hot-rolled, in coils, of alloy steel, nes 35 57228100000 Bars and rods, of high-speed steel 35 57228200000 Bars and rods of silico-manganese steel 35 57228300000 Bars and rods of alloy steel, nes, hot-rolled, -drawn or extruded 35 57228400000 Bars and rods of alloy steel, nes, simply forged 35 57228500000 Bars and rods of alloy steel, nes, cold-formed or cold-finished 35 57228600000 Bars and rods of alloy steel, nes 35 57228700000 Angles, shapes and sections of alloy steel 35 57228800000 Hollow drill bars and rods, of alloy or non-alloy steel 35 57229200000 Wire of silico-manganese steel 35 57229900000 Wire of alloy steel, nes 35 57301100000 Sheet piling of iron or steel 10 57301200000 Angles, shapes and sections of iron or steel 20 57302100000 Railway rails of iron or steel 5 57302300000 Railway switch blades and other crossing pieces of iron or steel 20 57302400000 Railway fish plates and sole plates of iron or steel 20 5

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7302900000 Railway track construction material of iron or steel, etc, nes 20 57303001000 Tubes, pipes and hollow profiles of cast iron: for supplies under pressur 35 57303009000 Other tubes, pipes and hollow profiles of cast iron 35 57304110000 Tubes and hollow profiles, used for oil or gas pipelines seamless, of stain10 57304190000 Other tubes, pipes and hollow profiles of a kind used for oil or gas pipel 10 57304220000 Drill pipe of stainless steel 10 57304230000 Other drill pipe 10 57304240000 Other,of stainless steel 10 57304290000 Seamless iron/steel casing..(exc.drill pipe) kind used in oil/gas drilling 10 57304311000 Cross section iron/non alloy steel, cold drawn or cold rolled, supplies u 10 57304312000 Cross section iron/non alloy steel for manuf. of bicycle/motor cycle fra 10 57304319000 Cross section iron/non alloy steel, cold drawn or cold rolled: others 10 57304391000 Other cross section iron/non alloy steel, cold drawn or rolled, supplies 10 57304392000 Other cross section iron/non alloy steel for manuf.of bicycle/motor cyc 10 57304399000 Other cross section iron/non alloy steel, cold drawn or cold rolled: other10 57304411000 Cross section stainless steel, cold drawn or cold rolled, supplies under p 10 57304419000 Cross section stainless steel, cold drawn or cold rolled: others 10 57304491000 Other cold drawn or cold rolled, supplies under pressure 10 57304499000 Other cold drawn or cold rolled: others 10 57304511000 Cross section of other alloy steel, supplies under pressure 10 57304519000 Cross section of other alloy steel, others 10 57304591000 Other cross section of other alloy steel, supplies under pressure 10 57304599000 Other cross section of other alloy steel, others 10 57304900000 Seamless iron/steel tubes/pipes/profiles of non-circular x-section 20 57305110000 Iron/steel line pipe,longitudinally submerged arc welded,circular cross 35 57305120000 Iron/steel line pipe,longitudinally welded,circular section>406.4mm ext 35 57305190000 Iron/steel line pipe,spirally welded ,circular cross section,>406.4mm ex 35 57305200000 Iron/steel casing for drilling for oil or gas, >406.4mm external diameter 35 57305311000 Other tubes and pipes, circ.cross sect. >406.4mm, iron/steel for supplie 35 57305319000 Other tubes and pipes circ.cross sect >406.4mm, iron/steel, longitudinal35 57305391000 Other tubes and pipes circ cross sect >406.4mm iron/steel,other, for su 35 57305399000 Other tubes and pipes, circ cross sect >406.4mm, iron/steel, other weld 35 57305901000 Other tubes and pipes, circular cross sections, others 35 57305909000 Other tubes and pipes 35 57306110000 Welded, of stainless steel 10 57306190000 Other tubes, pipes and hollow profiles (open seam or welded), others 10 57306210000 Welded stainless steel tubing and casing of a kind used in drilling for oil 10 57306290000 Other tubing and casing of a kind used in drilling for oil and gas 10 57306301000 Welded circular cross section of iron/non alloy steel, for supplies under 35 57306309000 Welded circular cross section of iron/non alloy steel, others 35 57306401000 Welded circular cross section of stainless steel, for supplies under press 35 57306409000 Welded circular cross section of stainless steel, others 35 57306501000 Welded circular cross section of other alloy steel, for supplies under pre 35 57306509000 Welded circular cross section of other alloy steel, others 35 57306610000 Of square or rectangular cross 35 57306690000 Of other non-circular cross section 35 57306900000 Tubes, pipes and hollow profiles, riveted, of iron or steel, nes 35 57307111000 Tube or pipe cast fittings, non malleable cast iron, for supplies under pr 10 57307119000 Tube or pipe cast fittings, non malleable cast iron, others 10 57307190000 Cast tube or pipe fittings of iron, nes, or steel 10 57307210000 Flanges of stainless steel 10 57307220000 Threaded elbows, bends and sleeves of stainless steel 10 57307230000 Butt welding fittings (excl. elbows and bends) of stainless steel 10 57307290021 Stainless steel sleeves 10 57307290029 Tube or pipe cast fittings, others 10 5

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Nigerian Custom Tarrif Book 2009-2018

7307910000 Flanges of iron or steel (excl. stainless) 10 57307920000 Threaded elbows, bends and sleeves of iron or steel (excl. stainless) 10 57307930000 Butt welding fittings of iron or steel (excl. stainless) 10 57307990000 Tube or pipe fittings of iron or steel (excl. stainless), nes 10 57308100000 Bridges and bridge-sections of iron or steel 10 57308201000 Towers and lattice masts for the transportation of electricity 10 57308209000 Towers and lattice masts, others 10 57308300000 Doors, window-frames and thresholds for doors of iron or steel 20 57308400000 Equipment for scaffolding,shuttering,propping or pitpropping of iron/ste10 57308901000 Poles with or without light fittings of a height not exceeding 8 metres 20 57308909000 Other structures and parts of structures of iron or steel 20 57309001000 Reservoirs, tanks, tubs of a minimum capacity of 50,000 litres 20 57309009000 Other reservoirs, tanks 20 57310100000 Tanks, casks, drums, cans... (excl. for gas) of iron or steel, 50-300 l 20 57310210000 Cans used for preserving food and drink of iron or steel, <50 l 5 57310290000 Other cans 20 57311000000 Containers for compressed or liquefied gas, of iron or steel 5 57312101000 Stranded wire cables for bicycles and motor cycles 5 57312109000 Other stranded wire cables 35 57312900000 Other plaited bands, slings, etc, of iron or steel, not electically insulated 35 57313000000 Barbed wire and other fencing material, of iron or steel 20 57314120000 Stainless steel woven cloth endless bands for machinery 35 57314140000 Woven cloth of stainless steel (excl. endless bands for machinery) 35 57314190000 Woven cloth of iron or steel wire (excl.endless bands or stainless steel) 20 57314200000 Wire, iron/steel grill,fencing,welded @ intersection,mesh>=100cm2,X 20 57314310000 Iron/steel grill,netting & fencing,welded @ intersection,plated/coated wi20 57314390000 Iron/steel grill, netting & fencing, welded at intersection, nes 20 57314410000 Iron/steel cloth, grill, netting & fencing, , plated or coated with zinc 20 57314420000 Iron/steel cloth, grill, netting & fencing, nes, coated with plastics 20 57314490000 Iron/steel cloth, grill, netting & fencing, nes, 20 57314500000 Expanded metal of iron or steel 20 57315111000 Roller chain for bicycles and motor cycles 20 57315119000 Other roller chains 20 57315120000 Articulated link chain (excl. roller chain) of iron or steel 20 57315190011 Shackles 5 57315190019 Other parts 20 57315200000 Skid chain of iron or steel 20 57315810000 Stud-link of iron or steel 20 57315820083 Other welded master links 5 57315820089 Other welded links 20 57315890000 Chain, nes, of iron or steel 20 57315900000 Parts of chains, nes, of iron or steel 20 57316000000 Anchors, grapnels and parts thereof, of iron or steel 20 57317000010 Nails and corrugated nails 20 57317000090 Other nails 20 57318110000 Coach screws of iron or steel 20 57318120000 Wood screws (excl. coach screws) of iron or steel 20 57318130000 Screw hooks and screw rings of iron or steel 20 57318140000 Self-tapping screws of iron or steel 20 57318150000 Screws and bolts of iron or steel, nes 20 57318160000 Nuts of iron or steel 20 57318190000 Threaded articles, nes, of iron or steel 20 57318210000 Spring washers and other lock washers 20 57318220000 Washers, nes 20 57318230000 Rivets 20 5

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7318240000 Cotters and cotter-pins 20 57318290000 Non-threaded articles, nes, of iron or steel 20 57319200000 Safety pins of iron or steel 20 57319300000 Pins (excl. safety) of iron or steel 20 57319900000 Knitting needles, bodkins, crochet hooks, etc, of iron or steel 20 57320100000 Leaf-springs and leaves therefor, of iron or steel 20 57320200000 Helical springs of iron or steel 20 57320900000 Springs, nes, of iron or steel 20 57321111012 Imported cooking appliances CKD for gas/other fuels, ma U 5 57321111013 Other cooking appliances, including fully built U 35 57321119014 Other imported cooking appliances CKD for gas/other fueU 5 57321119019 Other cooking appliances and plate warmers, including fullyU 35 57321121000 Other cooking appliances and plate warmers for liquid fu U 20 57321129000 Other cooking appliances and plate warmers for liquid fueU 20 57321190000 Other, including appliances for solid fuel U 20 57321810000 Appliances,(exc.cookers)for gas fuel/both gas & other fuelU 20 57321820000 Appliances exc.cooking appliances/plate warmers)for liquiU 20 57321890000 Other, including appliances for solid fuel U 20 57321900000 Parts of appliances of 7321.11 to 7321.83, of iron or steel 5 57322110000 Radiators, not electrically heated, and parts thereof of cast iron 20 57322190000 Radiators, not electrically heated, and parts thereof of iron or steel 20 57322900000 Air heaters/hot air distributors..., nes (non-electric) of iron/steel 20 57323100000 Iron or steel wool, pot scourers, scouring or polishing pads, gloves 20 57323910000 Table, kitchen or household articles... of cast iron, not enamelled 35 57323920000 Table, kitchen or household articles... of cast iron, enamelled 35 57323930000 Table, kitchen or household articles... of stainless steel 35 57323940000 Table, kitchen or household articles... of iron or steel, enamelled 35 57323991000 Table, kitchen or household articlesÂ…galvanised 35 57323999000 Table, kitchen or household articlesÂ…other 35 57324100000 Sinks and wash basins, of stainless steel 20 57324210000 Baths of cast iron (incl. enamelled) 20 57324290000 Baths of iron (excl. cast) or steel 20 57324901000 Enamel sanitary ware 20 57324902000 Galvanised sanitary ware 20 57324909000 Other sanitary ware 20 57325100000 Articles of non-malleable cast iron, nes 20 57325910000 Grinding balls and similar articles for mills of cast steel 5 57325991000 Iron/steel accessories for electrical installations 20 57325999000 Other cast articles of iron/steel 20 57326110000 Grinding balls... for mills, forged or stamped, of iron or steel 5 57326190000 Forged or stamped articles of iron or steel, nes 5 57326200000 Articles of iron or steel wire, nes 20 57326901000 Traps and sneers for the destruction of pests 20 57326909091 Iron/steel thimbles, further worked 5 57326909099 Other articles of iron/steel 20 57401000000 Copper mates; cement copper(precipated copper) 5 57402000000 Unrefined copper; copper anodes for electrolytic refining 5 57403110000 Cathodes and sections of cathodes of refined copper 5 57403120000 Wire-bars of refined copper 5 57403130000 Billets of refined copper 5 57403190000 Refined copper, nes, unwrought 5 57403210000 Brass, unwrought 5 57403220000 Bronze, unwrought 5 57403290000 Copper (excl. master) alloys, nes, unwrought 5 57404000000 Copper waste and scrap 5 5

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7405000000 Master alloys of copper 5 57406100000 Copper powders of non-lamellar structure 5 57406200000 Copper powders of lamellar structure; flakes 5 57407100000 Bars, rods and profiles of refined copper 5 57407210000 Bars,rods and profiles of brass 5 57407290000 Bars, rods and profiles of copper alloys, nes 5 57408110000 Wire of refined copper, maximum cross-sectional dimension >6mm 5 57408190000 Wire of refined copper, maximum cross-sectional dimension =<6mm 5 57408210000 Wire of brass 5 57408220000 Wire of cupro-nickel or nickel silver 5 57408290000 Wire of copper alloy, nes 5 57409110000 Plates, sheets and strip, of refined copper, in coils, >0.15mm thick 5 57409190000 Plates, sheets and strip, of refined copper, uncoiled, >0.15mm thick 5 57409210000 Plates, sheets and strip, of brass, in coils, >0.15mm thick 5 57409290000 Plates, sheets and strip, of brass, uncoiled, >0.15mm thick 5 57409310000 Plates, sheets and strip, of bronze, in coils, >0.15mm thick 5 57409390000 Plates, sheets and strip, of bronze, uncoiled, >0.15mm thick 5 57409400000 Plates, sheets and strip, of cupro-nickel/nickel silver, >0.15mm thick 5 57409900000 Plates, sheets and strip, of copper alloys, nes, >0.15mm thick 5 57410110000 Foil, not backed, of refined copper, =<0.15mm thick 5 57410120000 Foil, not backed, of copper alloys, =<0.15mm thick 5 57410210000 Foil, backed with paper... of refined copper, =<0.15mm thick 5 57410220000 Foil, backed with paper... of copper alloys, =<0.15mm thick 5 57411100000 Tubes and pipes of refined copper 5 57411210000 Tubes and pipes of brass 5 57411220000 Tubes and pipes of cupro-nickel or nickel silver 5 57411290000 Tubes and pipes of copper alloys, nes 5 57412100000 Tube or pipe fittings of refined copper 5 57412200000 Tube or pipe fittings of copper alloys 5 57413000000 Stranded wire, cables, plaited bands .., of copper, not electrically insula 20 57415100000 Nails and tacks, drawing pins, staples, etc, of copper or partly copper 20 57415210000 Washers of copper 20 57415290000 Non-threaded articles such as rivets, cotters, cotter-pins... of copper 20 57415330000 Screws,bolts and nuts 20 57415390000 Threaded articles of copper, nes 20 57418110000 Pot scourers and scouring or polishingpads,gloves and the like, of coppe 20 57418190000 Table, kitchen or other household articles and parts thereof, of copper 20 57418200000 Sanitary ware and parts thereof of copper 20 57419100000 Chain and parts thereof of copper 20 57419910000 Cast, moulded, stamped or forged articles of copper 20 57419991000 Reservoirs, tanks and other containers 20 57419992000 Power line accessories 20 57419999000 Other article of copper nes 20 57501100000 Nickel mattes 5 57501200000 Nickel oxide sinters and other products of nickel metallurgy 5 57502100000 Unwrought nickel, not alloyed 5 57502200000 Unwrought nickel alloys 5 57503000000 Nickel waste and scrap 5 57504000000 Nickel powders and flakes 5 57505110000 Bars, rods and profiles of nickel, not alloyed 5 57505120000 Bars, rods and profiles, of nickel alloys 5 57505210000 Wire of nickel, not alloyed 5 57505220000 Wire of nickel alloys 5 57506100000 Plates, sheets, strip and foil of nickel, not alloyed 5 57506200000 Plates, sheets, strip and foil of nickel alloys 5 5

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Nigerian Custom Tarrif Book 2009-2018

7507110000 Tubes and pipes of nickel, not alloyed 5 57507120000 Tubes and pipes of nickel alloys 5 57507200000 Tubes or pipe fittings of nickel 5 57508100000 Cloth, grill and netting of nickel wire 20 57508900000 Articles of nickel nes 20 57601100000 Unwrought aluminium, not alloyed 5 57601200000 Aluminium alloys, unwrought 5 57602000000 Aluminium waste and scrap 5 57603100000 Powders of non-lamellar structure of aluminium 5 57603200000 Powders of lamellar structure; flakes of aluminium 5 57604100000 Bars, rods and profiles of aluminium, not alloyed 20 57604210000 Hollow profiles of aluminium alloys 20 57604290000 Bars, rods and profiles of aluminium alloys 20 57605110000 Wire of aluminium, not alloyed, maximum cross-sectional dimension > 5 57605190000 Wire of aluminium, not alloyed, maximum cross-sectional dimension = 5 57605210000 Wire of aluminium alloys, maximum cross-sectional dimension >7mm 5 57605290000 Wire of aluminium alloys, maximum cross-sectional dimension =<7mm 5 57606111000 Corrugated aluminiun plates, sheets.. Of thickness >0.2mm, not alloyed 20 57606119000 Other aluminium plates, sheets.. Of thickness >0.2mm, not alloyed 5 57606121000 Corrugated aluminiun plates, sheets.. Of thickness >0.2mm, alloyed 20 57606129000 Other aluminium plates, sheets.. Of thickness >0.2mm, alloyed 5 57606911000 Other (excl. rectangular, square) corrugated aluminium >.2mm, not allo 20 57606919092 Other corrugated aluminium, not alloyed, painted, coated or vanished 20 57606919093 Other aluminium, not alloyed nes 5 57606921000 Other corrugated aluminium, alloyed 20 57606929094 Other corrugated aluminium alloy, painted, coated or vanished 20 57606929099 Other aluminium alloy nes 5 57607110000 Aluminium foil, =<0.2mm thick, not backed, rolled 5 57607190011 Aluminium foil, printed flexible packaging materials, not backed 35 57607190019 Other flexible packaging materials of aluminium foil, not backed 5 57607200021 Printed flexible packaging materials, of aluminium foil, backed 35 57607200029 Other backed flexible packaging materials of aluminium foil, backed 5 57608100000 Tubes and pipes of aluminium, not alloyed 20 57608200000 Tubes and pipes of aluminium alloys 20 57609000000 Aluminium tube or pipe fittings 20 57610100000 Doors, windows and their frames and thresholds, of aluminium 20 57610900000 Aluminium structure and parts of structures..., nes 35 57611000000 Aluminium reservoirs, tanks, etc, (excl. for gas) >=300 l 20 57612100000 Collapsible tubular containers of aluminium, (excl. for gas) <300 l 5 57612900091 Other Aluminium cans, (excl. for gas) <300 1 5 57612900099 Other aluminium containers, (excl. for gas) <300 1 20 57613000000 Aluminium containers for compressed or liquefied gas 5 57614100000 Cables... of aluminium, with steel core, not electically insulated 35 57614900000 Stranded wire, cables... of aluminium alloys, not electrically insulated 35 57615110000 Pot scourers & scouring or polishing pads,gloves & the like,of like alumi 20 57615190000 Table, kitchen or other household articles and parts thereof, of alumini 20 57615200000 Sanitary ware and parts thereof of aluminium 20 57616100000 Nails, tacks, staples, screws, bolts, nuts... of aluminium 20 57616910000 Cloth, grill, netting and fencing, of aluminium wire 20 57616991000 Accessories for use with power lines 20 57616999000 Other article of aluminium nes 20 57801100000 Refined lead, unwrought 5 57801910000 Unwrought lead, containing antimony as the principale other element 5 57801990000 Unwrought lead (excl. refined and containing antimony) 5 57802000000 Lead waste and scrap 5 5

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Nigerian Custom Tarrif Book 2009-2018

7804110000 Lead sheets, strip and foil, =<0.2mm thick 5 57804190000 Lead plates, lead sheets, strip and foil, nes 5 57804200000 Powders and flakes of lead 5 57806000000 Other Varticles of lead nes 20 57901110000 Zinc, not alloyed >=99.99% pure 5 57901120000 Zinc, not alloyed, <99.99% pure 5 57901200000 Zinc alloys 5 57902000000 Zinc waste and scrap 5 57903100000 Zinc dust 5 57903900000 Powders and flakes of zinc 5 57904000000 Zinc bars, rods, profiles and wire 5 57905000000 Zinc plates, sheets, strip and foil 5 57907000000 Articles of zinc, nes 20 58001100000 Tin, not alloyed, unwrought 5 58001200000 Tin alloys, unwrought 5 58002000000 Tin waste and scrap 5 58003000000 Tin bars, rods, profiles and wire 5 58007000000 Other articles of tin, nes 20 58101100000 Powders of tungsten(wolfram) and articles thereof 5 58101940000 Unwrought tungsten,including bars and rods 5 58101960000 Other Wire of Tungesten 10 58101970000 Other Waste and scrap of tungesten 5 58101990000 Articles of tungsten, nes 20 58102100000 Powders of molybdenum 5 58102940000 Unwrought molybednum,including bars and rods 5 58102950000 Bars and rods other than those obtained simply by sintering,profiles,plat5 58102960000 Other Wire of Molybdenum 10 58102970000 Waste and scrap of Molybdenum 5 58102990000 Articles of molybdenum, nes 20 58103200000 Unwrought tantalum,including bars and rods obtained simply by sintring5 58103300000 Waste and scrap of Tantalum 5 58103900000 Other Articles of tantalum, nes 20 58104110000 Unwrought magnesium, containing atleast 99.8% by weight of magnesi 5 58104190000 Other Unwrought magnesium 20 58104200000 Waste and scrap of magnesium and articles thereof 5 58104300000 Raspings, turnings & granules graded according to size; powders of ma 5 58104900000 Other magnesium and articles including waste and scrap 20 58105200000 Cobalt mattes & other intermediate products of cobalt metallurgy;unw 5 58105300000 Waste and scrap of cobalt mattes and other intermediate products of co5 58105900000 Other Articles of cobalt, nes 20 58106000000 Bismuth and articles thereof including waste and scrap 20 58107200000 Unwrought cadmium;powders 5 58107300000 Waste and scrap of Cadmium and articles thereof 5 58107900000 Other Articles of cadmium, nes 20 58108200000 Unwrought titanium;powders 5 58108300000 Waste and scrap of Titanium 5 58108900000 Other articles of titanium, nes 20 58109200000 Unwrought zirconium ;powders 5 58109300000 Waste and scrap of Zirconium 5 58109900000 Other articles of zirconium 20 58110100000 Unwrought antimony;powders 5 58110200000 Waste and scrap of Antimony and articles thereof 5 58110900000 Other antimony and articles thereof, including waste and scrap 20 58111000000 Manganese and articles thereof including waste and scrap 20 58112120000 Unwrought,powders of Beryllium 5 5

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8112130000 Waste and scrap of Beryllium 5 58112190000 Other articles of beryllium, nes 20 58112210000 Unwrought,powders of Chromium 5 58112220000 Waste and scrap of chromium 5 58112290000 Other chromium including waste and scrap 20 58112510000 Unwrought,powders of Thallium 5 58112520000 Waste and scrap of thallium 5 58112590000 Other thallium and articles thereof 20 58112920000 Unwrought;waste and scrap;powders of other metals 5 58112990000 Other articles of other base metals, nes 20 58113000000 Cermets and articles thereof including waste and scrap 20 58201100011 Blank spades and shovels 5 58201100019 Other including complete spades and shovels 35 58201200021 Blank forks 5 58201200029 Other including complete or finished forks 35 58201300031 Blank mattocks, picks, hoes and rakes 5 58201300039 Other including complete or finished mattocks, picks, hoes and rakes 35 58201400041 Blank axes, bill hooks and similar hewing tools etc 5 58201400049 Other including complete or finished axes, bill hooks and similar hewing 35 58201500051 Blank secteurs and similar one-handed pruners and shears incl. poultry 5 58201500059 Other including complete or finished secateurs and one-handed pruners35 58201600061 Blank hedge shears, two- handed pruning shears and similar two handed5 58201600069 Other including complete.. hedge shears, two-handed pruning shears 35 58201900091 Other blank hand tools of a kind used in agriculture, horticulture or fore 5 58201900099 Other including complete..hand tool of a kind used in agric, horticultur 35 58202100000 Hand saws 20 58202200000 Band saw blades 5 58202310000 Circular saw blades(inc.slitting/slotting saw blades)with steel working pa5 58202390000 Circular saw blades(inc.slitting blades)excl.with steel working part;parts 5 58202400000 Chain saw blades 5 58202910000 Straight saw blades, for working metal 5 58202990000 Circular Saw blades (including sitting or slotting saw blades) 5 58203100000 Files, rasps and similar tools 5 58203200000 Pliers(including cutting pliers), pincers,tweezers and similar tools 5 58203300000 Metal cutting shears and similar hand tools 5 58203400000 Pipe-cutters, bolt croppers, perforating punches and similar tools 5 58204110000 Hand-operated spanners and wrenches, non-adjustable 5 58204120000 Hand-operated spanners and wrenches, adjustable 5 58204200000 Interchangeable spanner sockets, with or without handles 5 58205100000 Drilling, threading or tapping hand tools 5 58205200000 Hammers and sledge hammers 5 58205300000 Planes, chisels, gouges and similar cutting tools for working wood 5 58205400000 Screwdrivers 5 58205510000 Household hand tools 5 58205590000 Other hand tools, nes (incl. graziers' diamonds) 5 58205600000 Blow lamps 5 58205700000 Vices, clamps and the like 5 58205800000 Anvils; portable forges; grinding wheels with frameworks 5 58205900000 Sets of articles of two or more of the subheadings 8205.10 to 8205.80 5 58206000000 Tools of two or more of 82.02 to 82.05, put up in sets for retail sale 5 58207130000 Rock drilling or earth boring tools, with working part of cermets 5 58207190000 Rock drilling/earth boring tools(excl.with working part of cermets);parts 5 58207200000 Dies for drawing or extruding metal 5 58207300000 Tools for pressing, stamping or punching 5 58207400000 Interchangeable tools for tapping or threading 5 5

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8207500000 Interchangeable tools for drilling, other than for rock drilling 5 58207600000 Interchangeable tools for boring or broaching 5 58207700000 Interchangeable tools for milling 5 58207800000 Interchangeable tools for turning 5 58207900000 Other interchangeable tools for hand or machine-tools, nes 5 58208100000 Knives and cutting blades, for metal working machines 5 58208200000 Knives and cutting blades, for wood working machines 5 58208300000 Knives and cutting blades, for kitchen appliances used for food 5 58208400000 Knives and cutting blades, for agricultural, horticultural... machines 5 58208900000 Knives and cutting blades, for machines or mechanical appliances nes 5 58209000000 Plates, sticks,tips for tools, unmounted, of cermets 5 58210000000 Hand-operated machanical appliances, weighing =<10kg, used for food o20 58211100000 Sets of assorted knives with cutting blades, serrated or noU 20 58211910000 Table knives with fixed blades U 20 58211920000 Other Knives with fixed blades U 20 58211930000 Knives having other than fixed blades U 20 58211940000 Other Blades for knives 5 58211950000 Knife handles of base metal 5 58212100000 Razors U 20 58212200000 Safety razor blades including razor blades blanks in strips U 20 58212900000 Other parts of razors, nes 5 58213000000 Scissors, tailors' shears and similar shears, and blades therefor 5 58214100000 Paper knives, letter openers, erasing knives, pencil sharpeners & blades 20 58214200000 Manicure or pedicure sets and instruments (including nail files) 5 58214900000 Other articles of cutlery 20 58215100000 Sets of spoons, forks, etc (one or more plated with precious metal) 20 58215200000 Other sets of assorted spoons, forks, etc... (excl. plated) 20 58215910000 Spoons, forks... or similar tableware, plated with precious metal 20 58215990000 Other spoons, forks, ladles, skimmers... or similar tableware, nes 20 58301100000 Padlocks 20 58301200000 Locks of a kind used for motor vehicle 20 58301300000 Locks of a kind used in furniture 5 58301400000 Other locks 20 58301500000 Clasps and frames with clasps, incorporating locks of base metal 20 58301600000 Parts of padlocks or locks 5 58301700000 Keys presented separately of base metal 20 58302100000 Hinges of base metal 5 58302200000 Castors of base metal 5 58302300000 Other mountings, fittings, etc, for motor vehicles, of base metal, nes 20 58302410000 Other mountings, fittings and similar articles of base metal suitable for b20 58302420000 Other mountings, fittings amd similar articles of base metal suitable for 5 58302490000 Other mountings, fittings, etc, for doors, staircases, of base metal 20 58302500000 Hat-racks, hat-pegs, brackets and similar fixtures of base metal 20 58302600000 Automatic door closers of base metal 5 58303000000 Armoured or reinforced safes, strong-boxes and doors... of base metal 20 58304000000 Filing cabinets, card-index cabinets... or desk equipment of base metal 20 58305100000 Fittings for loose-leaf binders or files of base metal 20 58305200000 Staples in strips, of base metal 5 58305900000 Other office articles such as letter clips, letter corners... of base metal 20 58306100000 Bells, gongs and the like; non-electric, of base metal 20 58306210000 Statuettes and other ornaments of base metal, plated with precious met20 58306290000 Statuettes and other ornaments of base metal (excl. plated) 20 58306300000 Photograph, picture or similar frames; mirrors of base metal 20 58307101000 Cable shearths of iron or steel 20 58307109000 Other flexible tubing of base metal, with or without fittings 20 5

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8307900000 Flexible tubing of other base metal 20 58308100000 Hooks, eyes and eyelets of base metal 5 58308200000 Tubular or bifurcated rivets of base metal 5 58308900000 Other Clasps, buckles... beads and spangles of base metal (incl. parts) 5 58309100011 Pharmaceutical crown corks 5 58309100019 Other crown corks 20 58309900091 Other stoppers, caps and lids for pharmaceutical use 5 58309900092 Top & bottom covers of tins (parts of can) 5 58309900099 Other stoppers, caps and lids nes 20 58310000000 Sign-plates, name-plates, address-plates, etc, of base metal 20 58311100000 Coated electrodes of base metal, for electric arc-welding 5 58311200000 Cored wire of base metal, for electric arc-welding 5 58311300000 Coated rods and cored wire of base metal, for soldering, brazing or weld5 58311900000 Other wire, rods, tubes, plates, electrodes of base metals etc 5 58401100000 Nuclear reactors 08401200000 Machinery and apparatus for isotopic separation, parts thereof 08401300000 Fuel elements (cartridges), non-irradiated, for nuclear reactors 08401400000 Parts of nuclear reactors (excl. fuel elements) 58402110000 Watertube boilers with a steam production >45 t per hour 08402120000 Watertube boilers with a steam production not exceeding 45t per hour 08402190000 Other vapour generating boilers, nes (incl. hybrid boilers) 08402200000 Super-heated water boilers 08402900000 Parts of vapour generating boilers and super-heated water boilers 58403100000 Boilers for central heating U 08403900000 Parts of boilers for central heating 58404100000 Auxiliary plant for use with boilers of 84.02 or 84.03 08404200000 Condensers for steam or other vapour power units 08404900000 Parts of auxiliary plant for use with boilers of heading 84.02 or 84.03 58405100000 Producer gas or water gas generators; acetylene gas generators, etc 08405900000 Parts of producer gas or water gas generators etc 58406100000 Steam turbines and other vapour turbines for marine proU 08406810000 Steam/other vapour turbines (excl.for marine propulsio U 08406820000 Steam/other vapour turbines (excl.for marine propulsio U 08406900000 Parts of steam and other vapour turbines 58407100000 Aircraft spark-ignition piston engines U 5 58407210000 Outboard motors for marine propulsion U 5 58407290000 other marine propulsion spark-ignition piston engines (exU 5 58407310000 Spark-ignition reciprocating piston engines for vehicles, oU 5 58407320000 Spark-ignition reciprocating piston engines for vehicles, U 5 58407330000 Reciprocating piston engines of a cylinder capacity exce U 5 58407340000 Reciprocating engines of a cylinder capacity exceeding 1 U 5 58407900000 Other reciprocating engines of a kind used for the propulsU 5 58408100000 Marine propulsion compression-ignition engines U 5 58408200000 Engines of a kind used for the propulsion of vehicles U 5 58408900000 Other Compression-ignition internal combustion piston enU 5 58409100000 Parts for aircraft engines of 8407.10 5 58409910000 Other Parts suitable for use solely with spark-ignition internal combusti 5 58409990000 Other parts for compression-ignition internal combustion engines 5 58410110000 Hydraulic turbines and water wheels, of a power not exc U 08410120000 Hydraulic turbines & water wheels,of a power exceedin U 08410130000 Hydraulic turbines and water wheels, of a power exceed U 08410900000 Parts of hydraulic turbines, water wheels including regulators 58411110000 Turbo-jets, of a thrust not exceeding 25kN U 08411120000 Turbo-jets, of a thrust exceeding 25kN U 08411210000 Turbo-propellers, of a power not exceeding 1100kw U 0

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8411220000 Turbo-propellers, of a power exceeding 1100kw U 08411810000 Other gas turbines of a power not exceeding 5000kW U 08411820000 Other gas turbines of a power exceeding 5000kw U 08411910000 Parts of turbo-jets or turbo-propellers 58411990000 Other parts of gas turbines (excl. of turbo-jets and turbo-propellers) 58412100000 Reaction engines other than turbo-jets U 08412210000 Hydraulic power engines and motors, linear acting (cylindU 08412290000 Other Hydraulic power engines and motors (excl. linear acU 08412310000 Pneumatic power engines and motors, linear-acting (cylinU 08412390000 Other Pneumatic power engines and motors (excl. linear aU 08412800000 Other Engines and motors, nes U 08412900000 Parts of engines and motors 58413110000 Pumps for dispensing fuel or lubricants,of the type used foU 5 58413190000 Pumps for liquids, with or designed to be fitted with a m U 0 58413200000 Hand pumps for liquids (excl. those of 8413.11 or .19) U 5 58413300000 Fuel/lubricating/cooling-medium pumps for internal com U 5 58413400000 Concrete pumps U 08413500000 Reciprocating positive displacement pumps for liquids, neU 08413600000 Rotary positive displacementpumps for liquids, nes U 08413700000 Centrifugal pumps for liquids, nes U 08413810000 Pumps for liquids, nes U 08413820000 Liquid elevators U 08413911000 Parts of pump for motor vehicles 5 58413912000 Parts of hand pumps 5 58413919000 Other parts of pump nes 5 58413920000 Parts of liquid elevators 58414100000 Vacuum pumps U 08414201000 Hand or foot-operated air pumps for the inflation of tyresU 5 58414209000 Other hand or foot operated air pumps U 5 58414300000 Compressors for refrigerating equipment U 0 58414400000 Air compressors mounted on a wheeled chassis for towinU 08414510000 Table,floor,wall,window,ceiling fans,with self-contained U 20 58414590000 Other Fans, nes U 20 58414600000 Hoods incorporating a fan having a maximum horizontal U 20 58414800081 Industrial air compressors U 08414800089 Other air compressors U 20 58414900000 Parts of air/vacuum pumps, of air/gas compressors, of fans etc 5 58415100011 Wall or window types airconditioning machine, CKD by e U 5 58415100019 Other wall or window types air conditioners U 35 58415200021 Air conditioner of a kind used for persons, in motor vehic U 5 58415200029 Other air conditioner used for persons, in motor vehicles U 35 58415810000 Other Air conditioning machs,with refrigerating unit & valU 35 58415820000 Other air conditioning machines, with refrigerating unit U 08415830000 Other air conditioning machines, not incorporating a refriU 08415900091 Parts of air conditioners of sub-heading 8415.5 to 8415.20 5 58415900099 Other parts for industrial air conditioners 58416100000 Furnace burners for liquid fuel 08416200000 Other Furnace burners for solid fuel or gas including combination burner08416300000 Mechanical stokers,including mechanical grates,ash discharges and simil08416900000 Parts of furnace burners for liquid/solid/gas fuel; mechanical grates... 58417100000 Furnaces and ovens for roasting, melting or other heat-t U 08417200000 Bakery ovens including biscuit ovens U 08417800000 Other industrial or laboratory furnaces and ovens, includiU 08417900000 Parts of industrial or laboratory furnaces and ovens 58418100011 Refrigerator-freezers, fitted with separate external door U 5 5

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8418100019 Other refrigerator-freezers, fitted with separate external U 35 58418210022 House-hold compressor type refrigerators, CKD by assemU 5 58418210023 Other house hold compressor type refrigerators U 35 58418290024 Other (excl. house hold) refrigerators, CKD by assembler U 5 58418290029 Other (excl. house hold) refrigerators U 35 58418300031 Freezers of the chest type =<800 litres, CKD by assemble U 5 58418300039 Other freezers of the chest type =<800 litres U 35 58418400041 Freezers of the upright type =<900 litres, CKD by assemb U 5 58418400049 Other freezers of the upright type =<900 litres U 35 58418500051 Furniture for storage and display, incorporating refriger U 5 58418500059 Other furniture for storage & display, incoporating refrig U 35 58418610000 Heat pumps other than air conditioning machines of headU 08418690000 Other refrigerator-freezers equipment heat pumps U 08418910000 Parts: Furniture designed to receive refrigerating or freezing equipment 20 58418990000 Other parts of refrigerators, freezers... heat-pumps 5 58419110000 Instantaneous gas water heaters U 0 58419191000 Solar water heaters U 08419199000 Other instantanous/ storage water heater, non-electric U 0 58419200000 Medical, surgical or laboratory sterilizers U 08419310000 Dryers for agricultural products U 08419320000 Dryers for wood, paper pulp, paper or paperboard U 08419390000 Other dryers U 08419400000 Distilling or rectifying plant U 08419500000 Heat exchange units U 08419600000 Machinery for liquefying air or other gases U 08419810000 Other machinery,plant and equipment for making hot drinU 08419890000 Other machinery, plant and equipment U 08419900000 Parts of non-domestic heating/cooling equipment 58420100000 Calendering or other rolling machines (excl. for metal/glaU 08420910000 Cylinders for calendering or other rolling machines 58420990000 Parts of calendering or other rolling machines, nes 58421110000 Centrifugal cream separators U 08421120000 Centrifugal clothes-dryers U 08421190000 Other Centrifuges including centrifugal dryers U 08421210022 Domestic type filter or purifier of water U 20 58421210023 Industrial type filter or purifier of water U 08421220024 Domestic type filter or purifier of beverages other than wU 20 58421220029 Industrial type filter or purifier of beverages other than wU 08421230000 Oil or petrol-filters for internal combustion engines U 10 58421290000 Other Machinery and apparatus for filtering/purifying liquU 08421310000 Intake air filters for internal combustion engines U 10 58421390000 Other machinery and apparatus for filtering or purifying gU 08421910000 Parts of centrifuges, including centrifugal dryers 58421990000 Other parts of machinery... for filtering/purifying liquids or gases 58422110000 Dish washing machines, of the household type U 20 58422190000 Other Dish washing machines U 08422200000 Machinery for cleaning or drying bottles or other contain U 08422300000 Machinery for filling,closing, capsuling,labelling, etc mac U 08422400000 Other packing or wrapping machinery, (incl. heat-shrink U 08422900000 Parts of machinery for cleaning or drying bottles or other containers 58423100000 Personal weighing machines including baby scales; houseU 20 58423200000 Scales for continuous weighing of goods on conveyors U 08423300000 Constant weight scales and scales for discharging a pred U 08423810000 Other weighing machinery having a maximum weighing caU 108423820000 Other weighing machinery having a maximum weighing caU 0

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8423890000 Other Weighing machinery, nes U 08423900000 Weighing machine weights of all kinds; parts of weighing machinery 58424100000 Fire extinguishers whether or not charged U 5 58424200000 Spray guns and similar appliances U 5 58424300000 Steam or sand blasting machines and similar jet projecti U 08424811000 Appliances for spraying insecticides, fungicides, herbicideU 08424812000 Water sprinkling appliances U 08424819000 Other agricultural/horticultural appliances U 08424890000 Other mechanical appliances U 08424900000 Parts of mechanical appliances (whether or not hand-operated) 58425110000 Pulley tackle and hoists, powered by electric motor U 08425190000 Other pulley tackle and hoists other than skip hoists of a U 08425310000 Other winches, capstans, powered by electric motor U 08425390000 Other Winches, capstans, nes U 08425410000 Built-in jacking systems of a type used in garages U 08425420000 Other jacks and hoists, hydraulic U 08425490000 Other Jacks; hoists of a kind used for raising vehicles U 08426110000 Overhead travelling cranes on fixed support U 08426120000 Mobile lifting frames on tyres and straddle carriers U 08426190000 Other ships' derricks;cranes, including cable cranes; mobilU 08426200000 Tower cranes U 08426300000 Portal or pedestal jib cranes U 08426410000 Other machinery, self-propelled on tyres U 08426490000 Other machinery, self-propelled U 08426910000 Other machinery designed for mounting on road vehiclesU 08426990000 Other machinery fitted with a crane U 08427100000 Self-propelled works trucks powered by an electric motorU 08427200000 Other self-propelled trucks U 08427900000 Other trucks fitted with lifting or handling equipment, ne U 08428100000 Lifts and skip hoists U 08428200000 Pneumatic elevators and conveyors U 08428310000 Other continuous-action elevators and conveyors, for go U 08428320000 Other continuous-action elevators and conveyors, bucketU 08428330000 Other continuous-action elevators and conveyors, belt ty U 08428390000 Other continuous-action elevators and conveyors,for goodU 08428400000 Escalators and moving walkways U 08428600000 Teleferics,chair-lifts,ski-draglines; traction mechanisms foU 08428900000 Other Lifting, handling, loading or unloading machinery, U 08429110000 Self-propelled bulldozers and angledozers, track laying U 08429190000 Other self-propelled bulldozers and angledozers U 08429200000 Self-propelled graders and levellers U 08429300000 Self-propelled scrapers U 08429400000 Self-propelled tamping machines and road-rollers U 08429510000 Self-propelled front-end shovel loaders U 08429520000 Machinery with a 360x revolving superstructure U 08429590000 Other mechanical shovels, excavators and shovel loaders U 08430100000 Pile-drivers and pile-extractors U 08430200000 Snow-ploughs and snow-blowers U 08430310000 Self-propelled coal or rock cutters and tunnelling machin U 08430390000 Other coal or rock cutters and tunnelling machinery U 08430410000 Self-propelled boring or sinking machinery U 08430490000 Other Boring or sinking machinery U 08430500000 Other machinery, self-propelled U 58430610000 Other tamping or compacting machinery, not self-propellU 08430690000 Other machinery, not self-propelled U 0

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8431100000 Parts of machinery of 84.25 58431200000 Parts of machinery of 84.27 58431310000 Parts of lift, skip hoists or escalators 58431390000 Other parts of machinery of 84.28 58431410000 Buckets, shovels, grabs and grips of machinery of 84.26, 84.29 and 84.3058431420000 Bulldozer or angledozer blades of 84.29 58431430000 Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 58431490000 Other parts of machinery of 84.26, 84.29 and 84.30, nes 58432100000 Ploughs for soil preparation or cultivation U 08432210000 Disc harrows U 08432290000 Other harrows (excl. disc harrows), scarifiers, cultivator U 08432300000 Seeders, planters and transplanters U 08432400000 Manure spreaders and fertiliser distributors U 08432800000 Other machinery for Soil preparation/cultivation; lawn/spU 08432900000 Parts of soil preparation/cultivation machinery... 58433110000 Mowers for lawns,parks, powered, with the cutting device U 08433190000 Other Mowers for lawns, parks or sports grounds U 08433200000 Other Mowers including cutter bars for tractor mounting U 08433300000 Other Haymaking machinery U 08433400000 Straw or fodder balers including pick-up balers U 08433510000 Combine harvester-threshers U 08433520000 Other threshing machinery for agricultural produce U 08433530000 Root or tuber harvesting machines U 08433590000 Other Harvesting machinery; threshing machinery U 08433600000 Machines for cleaning, sorting or grading eggs, fruit or ot U 08433900000 Parts of harvesting machinery; threshing machinery 58434100000 Milking machines U 08434200000 Dairy machinery U 08434900000 Parts of milking machines and dairy machinery 58435100000 Presses, crushers, etc, for making wine, cider, fruit juices,U 08435900000 Parts of machinery for making wine, cider, fruit juices, etc 58436100000 Machinery for preparing animal feeding stuffs U 08436210000 Poultry incubators and brooders U 08436290000 Other poultry-keeping machinery; poultry incubators andU 08436800000 Other agricultural,horticultural, forestry or bee-keeping U 08436910000 Parts of poultry-keeping machinery or poultry incubators and brooders 58436990000 Other parts of agricultural,horticultural, forestry machinery, nes 58437100000 Machines for cleaning/sorting/grading seed, grain or drie U 08437800000 Other machinery for milling or working cereals or dried v U 08437900000 Parts of machines for cleaning, sorting or grading seed, grain or milling 58438100000 Bakery machinery and machinery for manufacture of macarU 08438200000 Machinery for the manufacture of confectionery, cocoa oU 08438300000 Machinery for sugar manufacture U 08438400000 Brewery machinery U 08438500000 Machinery for the preparation of meat or poultry U 08438600000 Machinery for the preparation of fruits, nuts or vegetableU 08438800000 Other machinery for the preparation or manufacture of foU 08438900000 Parts of industrial machinery for food and drink manufacture, nes 58439100000 Machinery for making pulp of fibrous cellulosic material U 08439200000 Machinery for making paper or paperboard U 08439300000 Machinery for finishing paper or paperboard U 08439910000 Parts of machinery for making pulp of fibrous cellulosic material 58439990000 Other parts of machinery for making/finishing paper or paperboard 58440100000 Book-binding machinery including book-sewing machinesU 08440900000 Parts of book-binding machinery, including book-sewing machines 5

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Nigerian Custom Tarrif Book 2009-2018

8441100000 Cutting machines for paper pulp, paper or paperboard U 08441200000 Machines for making bags, sacks or envelopes of paper o U 08441300000 Machines for making cartons, boxes, cases,tubes,drums U 08441400000 Machines for moulding articles in paper pulp, paper or p U 08441800000 Other machinery for making up paper pulp, paper or pap U 08441900000 Parts of machinery for making up paper pulp, paper or paperboard, nes 58442300000 Machinery, apparatus and equipment U 08442400000 Parts of the foregoing machinery, apparatus and equipment 58442500000 Plates,cylinders & other printing components;plates, cylinders prepared 08443110000 Offset printing machinery, reel fed U 08443120000 Offset printing machinery, sheet fed, office type (sheet U 08443130000 Other offset printing machinery U 08443140000 Letterpress printing machinery, reel fed, excluding flexog U 08443150000 Letterpress printing machinery, other than reel fed, excluU 08443160000 Flexographic printing machinery U 08443170000 Gravure printing machinery U 08443190000 Other printing machinery for printing by means of plate U 08443310000 Machines which perform two or more of the functions of pU 08443320000 Capable of connecting to automatic data procesg machineU 08443390000 Other machines that perform >=2 of the functions, printi U 08443910000 Parts & accessories of printing mach. used for printing by means of plates58443990000 Other printing machinery for printing by means of plates/cylinders/oth 58444000000 Machines for extruding, drawing,texturing or cutting manU 58445110000 Carding machines for preparing textile fibres U 08445120000 Combing machines for preparing textile fibres U 08445130000 Drawing or roving machines for preparing textile fibres U 08445190000 Other machines for preparing textile fibres, nes U 08445200000 Textile spinning machines U 08445300000 Textile doubling or twisting machines U 08445400000 Textile winding (including weft-winding) or reeling machi U 08445900000 Other machinery for producing or preparing textile yarns,U 08446100000 Weaving machines for weaving fabrics, not exceeding 30 U 08446210000 Power looms for weaving fabrics of a width exceeding 30cU 08446290000 Other weaving machines for weaving fabrics of width excU 08446300000 Weaving machines for weaving fabrics, of a width exceediU 08447110000 Circular knitting machines, with cylinder diameter not U 08447120000 Circular knitting machines, with cylinder diameter exce U 08447200000 Flat knitting machines; stitch-bonding machines U 08447900000 Other machines for making gimped yarn, tulle, lace, embrU 08448110000 Doobies & jacquards;card reducing,copying,punching/assembling machin08448190000 Other Auxiliary machinery for machines of heading 84.44, 84.45, 84.46, 08448200000 Parts and accessories of machines of 84.44 or their auxiliary machinery 58448310000 Card clothing 58448320000 Parts and accessories of machines for preparing textile fibres, other than58448330000 Spindles and spindle flyers, spinning ring and ring travellers 58448390000 Other parts and accessories of machines of 84.45 or of their auxillary m 58448420000 Reeds for looms, healds and heald-frames 58448490000 Other parts and accessories of weaving machines (looms) or of their aux58448510000 Sinkers, needles and other articles used in forming stitches 58448590000 Other parts and accessories of machines of 84.47 or of their auxillary m 58449000000 Machinery for the manufacture or finishing of felt or nonwovens in the p08450110000 House-hold laundry, fully automatic machines of capacit U 20 58450120000 Other machines with built-in centrifugal drier, with dry l U 20 58450190000 House-hold laundry, (excl. fully automatic) machines of c U 20 58450200000 Laundry machines each of a dry linen capacity > 5 kg U 20 5

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Nigerian Custom Tarrif Book 2009-2018

8450900000 Parts of household or laundry-typewashing machines, including those t 5 58451100000 Dry-cleaning machines U 08451210000 Drying machines, each of a dry linen capacity not exceed U 20 58451290000 Other drying machines U 08451300000 Ironing machines and presses (including fusing presses) U 08451400000 Washing, bleaching or dyeing machines U 0 58451500000 Machines for reeling, unreeling, folding, cutting or pinkingU 0 58451800000 Other machinery for washing,clean, wringing,dressing, finiU 0 58451900000 Parts of machines for cleaning, drying, ironing, etc 5 58452100000 Sewing machines of the household type U 5 58452210000 Automatic sewing machines U 08452290000 Other sewing machines of industrial type (excl. automaticU 08452300000 Sewing machine needles 08452400000 Furniture, bases and covers for sewing machines and parts thereof 5 58452900000 Other parts of sewing machines, nes 58453100000 Machinery for preparing, tanning or working hides, skins U 08453200000 Machinery for making or repairing footwear U 08453800000 Other machinery for making/repairing articles of hides, skU 08453900000 Parts of machinery for preparing,tanning or working hides,skins/leathe 58454100000 Converters of a kind used in metallurgy or in metal foundU 08454200000 Ingot moulds, ladles used in metallurgy or in metal foundU 08454300000 Casting machines used in metallurgy or in metal foundrie U 08454900000 Parts of converters, ladles, ingot moulds and casting machines used in m58455100000 Tube mills U 08455210000 Hot or combination hot and cold metal-rolling mills U 08455220000 Cold metal-rolling mills U 08455300000 Rolls for rolling mills U 08455900000 Other parts of metal-rolling mills 58456100000 Machine-tools operated by laser or other light or photo U 08456200000 Machine-tools operated by ultrasonic processes U 08456300000 Machine-tools operated by electro-discharge processes U 08456900000 Other machine tools for working by removal of material byU 08457100000 Machining centres for working metal U 08457200000 Unit contruction machines (single station) for working meU 08457300000 Multi-station transfer machines for working metal U 08458110000 Horizontal lathes for removing metal, numerically controlU 08458190000 Other horizontal lathes for removing metal (excl. numericU 08458910000 Lathes for removing metal, nes, numerically controlled U 08458990000 Other Lathes for removing metal, nes (excl. numerically c U 08459100000 Way-type unit head machines for drilling, boring... by re U 08459210000 Other drilling machines for removing metal, numerically cU 08459290000 Other drilling machines for removing metal, nes U 08459310000 Other boring-milling machines for metal, numerically contU 08459390000 Other boring-milling machines for metal, nes U 08459400000 Other boring machines for metal, nes U 08459510000 Milling machines, knee-type, for metal, numerically contrU 08459590000 Other milling machines, knee-type, for metal (excl. numeriU 08459610000 Other milling machines for metal, numerically controlled U 08459690000 Other milling machines for metal, nes U 08459700000 Other threading or tapping machines for metal, worked bU 08460110000 Flat-surface grinding machines, of atleast 0.01mm accuraU 08460190000 Other flat-surface grinding machines, of atleast 0.01mm U 08460210000 Other grinding machines, nes, accurate to 0.01mm, numerU 08460290000 Other grinding machines, nes, accurate to 0.01mm U 08460310000 Sharpening (tool or cutter grinding) machines, numericallU 0

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Nigerian Custom Tarrif Book 2009-2018

8460390000 Other sharpening (tool or cutter grinding) machines, nes U 08460400000 Honing or lapping machines, for working metal U 08460900000 Other machines for deburring, grinding, polishing, etc, meU 08461200000 Shaping or slotting machines for working metal or cermetU 08461300000 Broaching machines for working metal or cermets U 08461400000 Gear cutting/grinding/finishing machines for working metU 08461500000 Sawing or cutting-off machines for working metal or cermU 08461900000 Other Machine tools working by removing metal or cermeU 08462100000 Forging or die-stamping machines (incl. presses) and ha U 08462210000 Bending, folding... machines (incl. presses), numerically c U 08462290000 Other bending, folding, straightening or flattening machineU 08462310000 Shearing machines (incl. presses), numerically controlled U 08462390000 Other shearing machines (incl. presses), nes U 08462410000 Punching or notching machines (incl. presses), numericallU 08462490000 Other punching or notching machines (incl. presses), nes U 08462910000 Hydraulic presses for working metals or metal carbides U 08462990000 Other presses (excl. hydraulic) for working metals or met U 08463100000 Draw-benches for bars, tubes, profiles or the like U 08463200000 Thread rolling machines for working metal, without remoU 08463300000 Machines for working wire, without removing material U 08463900000 Other machine-tools for working metal, without removingU 08464100000 Sawing machines, for workingstone, ceramics, concrete, eU 08464200000 Grinding or polishing machines, for working stone, ceramiU 08464900000 Other machine-tools for working stone, ceramics, concretU 08465100000 Machines which can change operation without changing tU 08465910000 Other sawing machines for working wood, cork, bone, harU 08465920000 Other Planing, milling or moulding machines for working U 08465930000 Other grinding, sanding or polishing machines for workin U 08465940000 Other bending or assembling machines for working wood, U 08465950000 Other drilling or morticing machines for working wood, coU 08465960000 Other Splitting, slicing or paring machines for working woU 08465990000 Other machine-tools, nes, for working wood, cork, bone, U 08466100000 Tool holders and self-opening dieheads 58466200000 Work holders for machine-tools 58466300000 Dividing heads and other special attachments for machine-tools 58466910000 Other parts and accessories for machines of 84.64 58466920000 Other parts and accessories for machines of 84.65 58466930000 Other parts and accessories for machines of 84.56 to 84.61 58466940000 Other parts and accessories for machines of 84.62 to 84.63 58467110000 Pneumatic tools,rotary type(including combined rotary-peU 08467190000 Pneumatic tools (excl. rotary type), for working in the ha U 08467210000 Drills of all kinds with self-contained electric motor U 08467220000 Saws with self-contained electric motor U 08467290000 Other tools for working in the hand with self-contained e U 08467810000 Chain saws with non-electric motor U 08467890000 Tools for working in the hand, with non-electric motor, n U 08467910000 Parts of chain saws 58467920000 Parts of pneumatic tools 58467990000 Other parts of hand-tools, with non-electric motor, nes 58468100000 Hand-held blow pipes for soldering, brazing or welding U 08468200000 Other gas-operated machinery and apparatus, for solderinU 08468800000 Other machinery and apparatus for soldering, brazing or U 08468900000 Parts of soldering, brazing or welding machinery and apparatus 58469000000 Typewriters other than printers of heading 84.43; word- U 20 58470100000 Electronic calculators operating without external source oU 20 5

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Nigerian Custom Tarrif Book 2009-2018

8470210000 Other electronic calculating machines, nes, with a printin U 20 58470290000 Other electronic calculating machines U 20 58470300000 Other calculating machines U 20 58470500000 Cash registers U 20 58470900000 Other calculating machines and pocket-size data recordinU 20 58471300031 Automatic data processing macines =< 5kg, consisting of U 0 08471300039 Other fully built automatic data machines =<5kg, CPU, ke U 5 58471410042 Other automatic data machines comprising CPU, input/ouU 0 08471410043 Other automatic data machines comprising CPU, input/outpuU 58471490044 Others presented in forms of systems, CKD U 0 08471490049 Others presented in forms of systems, fully built units U 58471500051 Automatic data machines with processing unit other thanU 0 08471500059 Automatic data machines with processing unit other thanU 58471600061 Input/output whether or not containing storage in same U 0 08471600069 Input/output whether or not containing storage in same hoU 58471700071 Storage units of automatic data machines, CKD by assem U 0 08471700079 Storage units of automatic data machines, fully built unit U 58471800081 Other units of automatic data machines, CKD by assembl U 0 08471800089 Other units of automatic data machines, fully built units U 58471900091 Other automatic data machines CKD nes U 0 08471900099 Other automatic data machines, fully built units nes U 58472100000 Hectograph or stencil duplicating machines U 20 58472300000 Machines for sorting or folding mail or for inserting mail U 20 58472900000 Other office machines, nes(incl. coin-sorting/counting/wrU 20 58473100000 Parts and accessories of the machines of 84.69 5 58473210000 Parts and accessories of the electronic calculating of 8470.10, 8470.21 o 10 58473290000 Parts and accessories of machines of heading 84.70 10 58473300000 Parts and accessories of the machines of 84.71 5 58473400000 Parts and accessories of the machines of 84.72 10 58473500000 Parts & Accessories suitable for use with machines of headings 84.69 to 10 58474100000 Sorting, screening, separating or washing machines for earU 08474200000 Crushing or grinding machines for earth, stone, ores, etc U 08474310000 Concrete or mortar mixers U 08474320000 Machines for mixing mineral substances with bitumen U 08474390000 Other mixing or kneading machines for earth, stone, ores,U 08474800000 Other machinery for earth, stone, ores, etc, nes U 08474900000 Parts of machinery for sorting,screening,separating,washing,crushing,gr 58475100000 Machines for assembling electric lamps, tubes or valves oU 08475210000 Machines for making optical fibres and preforms thereof U 08475290000 Other Machines for manufacturing or hot working glass oU 08475900000 Parts of machines for assembling electric c lamps, tubes or valves in gla 58476210000 Automatic beverage-vending machines, incorporating heatU 5 58476290000 Other automatic goods vending machines, including monU 5 58476810000 Other Auto vending machines with heating/refrigerating U 5 58476890000 Other Automatic vending machines without heating/refrigU 5 58476900000 Parts for automatic goods-vending machines 5 58477100000 Injection-moulding machines for working rubber or plasticU 08477200000 Extruders for working rubber or plastics and making prodU 08477300000 Blow moulding machines for working rubber or plastics, eU 08477400000 Vacuum moulding machines and other thermoforming machU 08477510000 Other machinery for moulding/retreading pneumatic tyreU 08477590000 Other machinery for moulding or otherwise forming U 08477800000 Other machinery for working rubber/plastics or making pU 08477900000 Parts of machinery for working rubber or plastics, etc 58478100000 Machinery for preparing or making up tobacco, nes U 0

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8478900000 Parts of machinery preparing or making up tobacco 58479100000 Machinery for public works, building and the like, having U 08479200000 Machinery for the extraction/preparation of animal/vegetaU 08479300000 Presses for the manuf of particle board or fibre building U 08479400000 Rope or cable-making machines U 08479500000 Industrial robots, not elsewhere specified or included U 08479600000 Evaporative air coolers U 08479810000 Other machines for treating metal,including electric wire U 08479820000 Other machines for mixing,kneading,crushing,grinding,scrU 08479890000 Other machines and mechanical appliances having individU 08479900000 Parts of machines and mechanical appliances having individual functions58480100000 Moulding boxes for metal foundry 08480200000 Mould bases 08480300000 Moulding patterns 08480410000 Injection or compression type moulds for metal or metal carbides 08480490000 Other Moulds for metal or metal carbides (excl. injection or compression08480500000 Moulds for glass 08480600000 Moulds for mineral materials 08480710000 Injection or compression type moulds for rubber or plastics 08480790000 Other moulds for rubber or plastics (excl. injection of compression) 08481100000 Pressure-reducing valves 08481200000 Valves for the control of oleohydraulic or pneumatic transmission 08481300000 Check (nonreturn) valves 08481400000 Safety or relief valves 08481800000 Other appliances such as taps, cocks and other valves, nes 08481900000 Parts of valves and similar appliances for pipes, boiler shells, tanks, vats 58482100000 Ball bearings U 08482200000 Tapered roller bearings, including cone and tapered rolle U 08482300000 Spherical roller bearings U 08482400000 Needle roller bearings U 08482500000 Other cylindrical roller bearings U 08482800000 Other Ball or roller bearings including combined ball/roll U 08482910000 Balls, needles and rollers 58482990000 Other parts of ball or roller bearings 58483100000 Transmission shafts (including cam and crank shafts) and U 08483200000 Bearing housings, incorporating ball or roller bearings U 08483300000 Bearing housings, not incorporating ball or roller bearingsU 08483400000 Gears and gearing,ball or roller screws; gear boxes and o U 08483500000 Flywheels and pulleys including pulley blocks U 08483600000 Clutches and shaft couplings (including universal joints) U 08483900000 Toothed wheels,chain sprockets and other transmission elements presen08484100000 Gaskets & similar joints of metal sheets combined with other materials o08484200000 Mechanical seals 08484900000 Other sets or assortments of gaskets and similar joints,put up in pouche 08486100000 Machines and apparatus for the manufactureof boules orU 08486200000 Machines & apparatus 4 the manufacture of semiconducter U 08486300000 Machines and apparatus for the manufacture of flat panelU 08486400000 Machines & apparatus specified in Note 9(C) to this chaptU 08486900000 Parts and accessories 58487100000 Ships' or boats'propellers and blades thereof 08487900000 Other machinery parts, not containing electrical connectorsÂ… 08501100000 Motors of an output not exceeding 37.5 W U 5 58501200000 Universal AC/DC motors of an output exceeding 37.5 W U 5 58501310000 Other DC motors and generators of an output not excee U 5 58501320000 Other DC motors and generators of an output exceeding U 5 5

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Nigerian Custom Tarrif Book 2009-2018

8501330000 Other DC motors and generators of an output exceeding U 5 58501340000 Other DC motors and generators of an output exceeding U 5 58501400000 Other AC motors, single-phase U 5 58501510000 Other AC motors, multi-phase, of an output not exceedi U 5 58501520000 Other AC motors, multi-phase, of an output exceeding 7 U 5 58501530000 Other AC motors, multi-phase, of an output exceeding 7 U 5 58501610000 Ac generators (alternators) of an output not exceeding 7 U 5 58501620000 AC generators (alternators) of an output exceeding 75 k U 5 58501630000 AC generators (alternators) of an output exceeding 375 U 5 58501640000 AC generators (alternators) of an output exceeding 750 U 5 58502110011 Electric generating sets and rotary converters <=10kVA U 5 58502110012 CKD or blank by established assemblers or manufacturersU 5 58502110013 Fully built sound proof generating set <=10kVA U 20 58502110019 Fully built basic generating sets<=10kVA U 20 58502120013 CKD or blank by established assemblers or manufacturer U 5 58502120014 Fully built soundproof generating sets>75kVA<=375kVA U 20 58502120015 Fully built basic generating sets>75kVA<=375kVA U 20 58502130016 CKD by established assemblers or manufacturers of gen U 5 58502130017 Fully built soundproof generating sets>375kVA<=500kVA U 20 58502130018 Fully built basic generating sets>375kVA<=500kVA U 20 58502130019 Electric generating sets and rotary converters of an out U 08502200021 Generating sets with a spark ignition internal combusti U 5 58502200022 CKD by established assemblers of generating sets, spark i U 5 58502200023 Fully built soundproof generating sets, spark ignition, i U 20 58502200024 Electric generating sets and rotary converters >1000kVA U 08502200029 Other fully built basic generating sets U 20 58502310000 Wind-powered generating sets U 08502390000 Other generating sets U 08502400000 Electric rotary converters U 08503000000 Parts suitable for use solely or principally with the machines of heading 5 58504100000 Ballasts for discharge lamps or tubes U 08504210000 Liquid dielectric transformers, power handling capacity U 5 58504220000 Liquid dielectric transformers, power handling capacity U 08504230000 Liquid dielectric transformers, power handling capacity U 08504310000 Other Transformers, having a power handling capacity noU 5 58504320000 Other Transformers,having a power handling capacity ex U 5 58504330000 Transformers,having a power handling capacity exceedi U 5 58504340035 Other transformers with a power handling capacity >50 U 5 58504340039 Other transformers with a power handling capacity >650 U 08504400000 Static converters U 08504500000 Other Inductors U 08504900000 Parts of Electric transformers, inductors and static converters 58505110000 Permanent magnets and articles becoming permanent magnets after mag08505190000 Other permanent magnets and articles becoming permanent magnets (ex08505201000 Electro-magnetic couplings, clutches and brakes for motor vehicles 5 58505209000 Other electro-magnetic couplings, clutches and brakes 08505900000 Other electro-magnetic or permanent magnet chucks, etc; parts of mag 5 58506101100 Manganese dioxide flashlight and radio batteries U 20 58506101911 CKD or R20 blank type batteries U 20 58506101912 Complete or finished R20 type batteries U 20 58506101919 R6 primary cells and primary batteries U 20 58506300000 Primary cells and primary batteries, mercuric oxide U 20 58506400000 Primary cells and primary batteries, silver oxide U 20 58506500000 Primary cells and primary batteries, lithium U 20 58506600000 Primary cells and primary batteries, air-zinc U 20 5

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Nigerian Custom Tarrif Book 2009-2018

8506800000 Other primary cells and primary batteries U 20 58506900000 Parts of primary cells and primary batteries 10 58507100000 Lead-acid accumulators for starting piston engines U 20 58507200000 Other lead-acid accumulators (excl. for starting piston en U 20 58507300000 Nickel-cadmium accumulators U 20 58507400000 Nickel-iron accumulators U 20 58507800000 Other electric accumulators (excl. lead-acid, nickel-cadmi U 20 58507900000 Parts of electric accumulators including separators thereof whether or n5 58508110000 Of a power <1,500W and having a dust bag or other recepU 20 58508190000 Other U 20 58508600000 Other vacuum cleaners U 20 58508700000 Parts 20 58509400000 Electro-mechanical domestic food grinders & mixers; fruitU 20 58509800000 Other electro-mechanical domestic appliances, with self U 20 58509900000 Parts of electro-mechanical domestic appliances 5 58510100000 Shavers with self-contained electric motor U 20 58510200000 Hair clippers with self-contained electric motor U 20 58510300000 Hair removing appliances, with self contained electric moU 20 58510900000 Parts of shavers and hair clippers with self-contained electric motor 10 58511100000 Sparking plugs U 5 58511200000 Ignition magnetos; magneto-dynamos; magnetic flywheelU 5 58511300000 Distributors; ignition coils U 5 58511400000 Starter motors and dual purpose starter-generators U 5 58511500000 Other generators for internal combustion engines U 5 58511800000 Other Ignition or starting equipment of a kind used for i U 5 58511900000 Parts of electrical ignition or starting equipment for internal combustio 5 58512100000 Lighting or visual signalling equipment of a kind used for U 10 58512200000 Other lighting or visual signalling equipment for motor veU 10 58512300000 Sound signalling equipment for cycles or motor vehicles U 5 58512400000 Windscreen wipers, defrosters and demisters for motor vU 5 58512900000 Parts of electrical lighting or signalling equipment used for cycles or mot5 58513100000 Lamps U 20 58513900000 Parts of portable electric lamps 5 58514100000 Resistance heated industrial or laboratory furnaces and U 08514200000 Furnaces and ovens functioning by induction or dielectric U 08514300000 Other Industrial or laboratory furnaces and ovens U 08514400000 Other equipment for the heat treatment of materials by inU 08514900000 Parts of industrial or laboratory furnaces and ovens 58515110000 Soldering irons and guns U 08515190000 Other Brazing or soldering machines and apparatus U 08515210000 Machines & apparatus for resistance welding of metal, fulU 08515290000 Other machines and apparatus for resistance welding of U 08515310000 Machines for arc (incl. plasma arc) welding of metals, au U 08515390000 Machines for arc (incl. plasma arc) welding of metals, no U 08515800000 Other machines and apparatus for welding/spraying of meU 08515900000 Parts of soldering, brazing, welding, etc, machines/apparatus of 85.15 58516100000 Electric instantaneous or storage water heaters and imm U 20 58516210000 Electric storage heating radiators U 20 58516290000 Other electric space heating and soil heating apparatus, U 20 58516310000 Electro-thermic hair dryers U 20 58516320000 Other Electro-thermic hair dressing apparatus U 20 58516330000 Electro-thermic hand-drying apparatus U 20 58516400000 Electrical smoothing irons U 20 58516500000 Microwave ovens U 20 58516600061 Other ovens, imported CKD or blank by manufacturer U 5 5

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Nigerian Custom Tarrif Book 2009-2018

8516600069 Other ovens, including fully built U 20 58516710000 Electro-thermic coffee or tea makers U 20 58516720000 Electro-thermic toasters U 20 58516790000 Other electro-thermic domestic appliances, nes U 20 58516800000 Electric heating resistors U 20 58516900000 Parts of electro-thermic appliances 5 58517110000 Line telephone sets with cordless handsets U 10 58517120000 Telephones for cellular networks or for other wireless ne U 10 58517180000 Other U 10 58517610000 Base stations U 10 58517620000 Machines 4 the reception,conversion & transmission or reU 08517690000 Other (apparutus for transmission or reception) U 08517700000 Parts 108518100000 Microphones and stands therefor U 20 58518210000 Single loudspeakers, mounted in their enclosures U 20 58518220000 Multiple loudspeakers, mounted in the same enclosure U 20 58518290000 Other loudspeakers, whether or not mounted in enclosurU 20 58518300000 Headphones, earphones and combined microphone/speakU 20 58518400000 Audio-frequency electric amplifiers U 20 58518500000 Electric sound amplifier sets U 20 58518900000 Parts of microphones and stands therefor 10 58519200000 Apparatus operated by coins, banknotes, bank cards, to U 20 58519300000 Turntables (record-decks) U 20 58519500000 Telephone answering machines U 20 58519810000 Using magnetic, optical or semiconductor media U 20 58519890000 Other U 20 58521100000 Video recording apparatus, with or without a video tunerU 20 58521900000 Other video recording apparatus, with or without a videoU 20 58522100000 Pick-up cartridges 5 58522900000 Other parts and accessories for use with the apparatus of headings 85.1 5 58523210000 Magnetic media cards incorporating a magnetic stripe U 10 58523290000 Other magnetic media cards U 20 58523400000 Magnetic optical media U 20 58523510000 Solid-state non-volatile storage media devices U 5 58523520000 Smart cards U 10 58523590000 Other U 20 58523800000 Other U 08525500000 Transmission apparatus U 08525600000 Transmission apparatus incorporating reception apparatuU 08525800000 Television cameras, digital cameras and video camera recU 5 58526100000 Radar apparatus U 5 58526910000 Other radio navigational aid apparatus U 5 58526920000 Radio remote control apparatus U 5 58527120000 Pocket-size radio cassette players U 20 58527130000 Other radio broadcast apparatus combined with sound reU 20 58527191000 Other radio broadcast receivers capable of operating wit U 20 58527199000 Other reception apparatus U 20 58527210000 Radio receivers for motor vehicles, combined with sound U 20 58527290000 Other U 20 58527910000 Combined with sound recording or reproducing apparatuU 20 58527920000 Not combined with sound recording or reproducing apparU 20 58527991000 Other broadcast receievers of a kind used in motor vehiclU 20 58527999000 Other reception apparatus for broadcasting U 20 58528410000 Of a kind solely/ principally used in an automatic data pr U 20 58528490000 Other U 20 5

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8528510000 of a kind solely/principally used in an automatic data pro U 20 58528590000 Other monitors, not incorporating TV reception apparatu U 20 58528610000 Of a kind solely or principally used in automatic data pro U 20 58528690000 Other U 20 58528710000 Not designed to incorporate a video display or screen U 20 58528721100 Other, colour imported CKD reception apparatus for TV U 5 58528721900 Other imported CKD reception apparatus for TV U 20 58528731100 Other black and white reception apparatus for TV, impo U 5 58528731900 Other reception apparatus for TV U 20 58529100000 Aerials and aerial reflectors of all kinds and parts suitable for use therew5 58529900000 Other parts suitable for use solely or principally with apparatus of head 5 58530100000 Electrical signalling,safety or traffic control equipment f U 5 58530800000 Electrical signalling,safety or traffic control equipment f U 5 58530900000 Parts of electrical signalling equipment for railways,roads,inland waterw5 58531100000 Electrical burglar or fire alarms and similar apparatus U 5 58531200000 Indicator panels with liquid crystal devices or light emitti U 10 58531800000 Other electrical apparatus for sound or visual signalling, U 10 58531900000 Parts of electric sound or visual signalling apparatus 5 58532100000 Fixed capacitors for 50/60 hz circuits having power capacity >=0.5kvar 5 58532210000 Other fixed electrical capacitors of tantalum 5 58532220000 Fixed electrical capacitors of aluminium electrolyte 5 58532230000 Fixed electrical capacitors of ceramic dielectric, single layer 5 58532240000 Fixed electrical capacitors of ceramic dielectric, multilayer 5 58532250000 Fixed electrical capacitors of dielectric of paper or plastics 5 58532290000 Other fixed electrical capacitors 5 58532300000 Electrical variable or adjustable (pre-set) capacitors 5 58532900000 Parts of electrical capacitors, fixed, variable or adjustable 5 58533100000 Fixed carbon resistors, composition or film types 5 58533210000 Fixed resistors for a power handling capacity not exceeding 20w 5 58533290000 Other fixed resistors 5 58533310000 Wirewound variable resistors for a power handling capacity not exceed 5 58533390000 Other wirewound variable resistors including rheostats and potentiomet5 58533400000 Other variable resistors including rheostats and potentiometers 5 58533900000 Parts of electrical resistors, rheostats and potentiometers 5 58534000000 Printed circuits 5 58535100000 Fuses,for a voltage exceeding 1000 Volts 08535210000 Automatic circuit breakers for a voltage less than 72.5 kV 08535290000 Other automatic circuit breakers 08535300000 Isolating switches and make-and-break switches, exceeding 1000 V 08535400000 Lightning arresters, voltage limiters and surge suppressors, exceeding 1 08535900000 Other electrical apparatus for switching... electrical circuits, exceeding 08536100000 Fuses, for a voltage not exceeding 1000 Volts 20 58536200000 Automatic circuit breakers, for a voltage of less than 72.5 kV 20 58536300000 Other apparatus for protecting electrical circuits not exceeding 1000 Vo20 58536410000 Relays for a voltage not exceeding 60 Volts 20 58536490000 Other Relays for a voltage not exceeding 1000 volts 20 58536500000 Other Switches, for a voltage not exceeding 1000 V 20 58536610000 Lamp-holders, for a voltage not exceeding 1000 Volts 20 58536690000 Other 20 58536700000 Connectors for optical fibres, optical fibre bundles or cables 20 58536900000 Other apparatus 20 58537100000 Apparatus for electrical control or the distribution of electricity voltage 20 58537200000 Boards and other bases with 2 or more apparatus for a voltage exceedin20 58538100000 Boards... desks, cabinets and other bases for goods of 85.37, not equip 5 58538900000 Other parts suitable for use solely with apparatus of 85.35, 85.36 and 8 5 5

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8539100000 Sealed beam lamp units U 20 58539210000 Tungsten halogen filament lamps excluding ultra-violet orU 20 58539220000 Other filament lamps of a power not exceeding 200w and U 20 58539290000 Other filament lamps excluding ultra-violet or infra-red l U 20 58539310000 Discharge lamps, other than ultra-violet lamps, fluoresce U 20 58539320000 Mercury or sodium vapour lamps; metal halide lamps U 20 58539390000 Other discharge lamps(exc.ultra violet,fluorescent,mercu U 20 58539410000 Arc-lamps U 20 58539490000 Other ultra-violet or infra-red lamps;arc lamps U 20 58539900000 Parts for filament or discharge lamps 5 58540110000 Colour cathode-ray television picture tubes (incl. video mU 5 58540120000 Black and white or Monochrome cathode-ray television piU 5 58540200000 Television camera tubes; image converters/intensifiers; U 5 58540400000 Data/graphic display tubes, colour, with a phosphor dot U 5 58540500000 Data/graphic display tubes, black and white or other m U 5 58540600000 Other Cathode-ray tubes U 5 58540710000 Magnetrons U 5 58540720000 Klystrons U 5 58540790000 Other microwave tubes (excl. magnetrons, klystrons and gU 5 58540810000 Receiver or amplifier valves and tubes U 5 58540890000 Other valves and tubes, nes U 5 58540910000 Parts of cathode-ray tubes 5 58540990000 Parts of tubes and valves of 85.40 (excl. parts of cathode-ray tubes) 5 58541100000 Diodes other than photosensitive or light emitting diodesU 08541210000 Transistors (excl. phototransistors), with a dissipation ra U 08541290000 Other Transistors other than photosensitive transistors U 08541300000 Thyristors, diacs and triacs, other than photosensitive de U 08541400000 Photosensitive semiconductor devices; light emitting dio U 0 08541500000 Other Semiconductor devices U 08541600000 Mounted piezo-electric crystals U 08541900000 Parts of diodes, transistors and similar semiconductor devices 58542310000 Processors & controllers, whether or not combined with mU 08542320000 Memories U 08542330000 Amplifiers U 08542390000 Other U 08542900000 Parts of electronic integrated circuits and microassemblies 58543100000 Particle accelerators U 08543200000 Signal generators U 08543300000 Machines/apparatus for electroplating, electrolysis or el U 08543700000 Other machines and apparatus U 08543900000 Parts of electrical machines/apparatus with individual functions, nes 08544110000 Winding wire of copper 20 58544190000 Other winding wire 20 58544200000 Co-axial cable and other co-axial electric conductors 20 58544300000 Ignition wiring sets and other wiring sets for vehicles, aircraft... 20 58544420000 Fitted with connectors 20 58544490000 Other electric conductors, for a voltage not exceeding 80 V 20 58544600000 Other Electric conductors for a voltage exceeding 1000 V 20 58544700000 Optical fibre cables 5 58545110000 Carbon electrodes of a kind used for furnaces 08545190000 Other Carbon electrodes 08545200000 Carbon brushes 08545901000 Electrodes for use by battery manufacturing industries 08545909000 Other electrodes 08546100000 Glass electrical insulaters 0

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8546200000 Ceramic electrical insulators 08546900000 Other electrical insulators (excl. of glass or ceramics) 08547100000 Insulating fittings of ceramics for electrical machines, appliances or equ 08547200000 Insulating fittings of plastics for electrical machines, appliances or equi 08547900000 Other insulating fittings for electrical machines, appliances or equipmen 08548100000 Scrap of primary cells,primary batteries & electric accumulators,spent pr20 58548900000 Other waste and scrap of primary cells, primary batteries and electric a 20 58601100000 Rail locomotives powered from an external source of electU 5 58601200000 Rail locomotives powered by electric accumulators U 5 58602100000 Diesel-electric locomotives U 5 58602900000 Other rail locomotives, nes; locomotive tenders U 5 58603100000 Self-propelled railway or tramway coaches,vans and truckU 5 58603900000 Other self-propelled railway or tramway coaches, vans anU 5 58604000000 Railway or tramway maintenance or service vehicles whetU 5 58605000000 Railway/tramway passenger coaches, not self-propelled; U 5 58606100000 Tank wagons and the like, not self-propelled U 5 58606300000 Self-discharging vans and wagons, other than those of s U 5 58606910000 Other railway or tramway goods vans and wagons, covereU 5 58606920000 Other railway or tramway goods vans and wagons, open, U 5 58606990000 Other railway or tramway goods vans and wagons, not selU 5 58607110000 Driving bogies and bissel-bogies of railway or tramway locomotives 5 58607120000 Other bogies and bissel-bogies, of railway or tramway locomotives/rollin5 58607190000 Other Bogies, bissel-bogies, axles, wheels including parts thereof 5 58607210000 Air brakes and parts thereof, of railway... locomotives/rolling stock 5 58607290000 Other brakes and parts thereof, of railway or tramway locomotives or rol5 58607300000 Hooks and other coupling devices, buffers, and parts thereof 5 58607910000 Other parts of railway or tramway locomotives, nes 5 58607990000 Other Parts of railway or tramway rolling stock, nes 5 58608000000 Railway/tramway track fixtures/fittings; mechanical signalling, safety or t5 58609000000 Containers specially designed and equiped for carriage b U 5 58701100000 Pedestrian controlled tractors U 5 58701200000 Road tractors for semi trailers U 5 58701300000 Track-laying tractors U 5 58701900091 Other tractors imported CKD OR SKD by established manuU 0 08701900092 Other tractors including fully built agricultural tractors U 10 58701900099 Other tractors U 5 58702101112 M/vehicles for transport>=10 persons, imported CKD or U 5 58702101113 Fully built four wheel drive motor vehicle>=10 persons U 20 58702101114 Other fully built four wheel drive motor vehicle >=10 per U 10 58702101215 Imported motor vehicle, CKD by manufacturer >=23 pers U 5 58702101216 Other fully built motor vehicles>=23 persons<=30 person U 10 58702101317 Imported motor vehicle, CKD by manufacturer >=30 pers U 5 58702101319 Other fully built motor vehicle>30 persons U 10 58702102021 Used four wheel drive passenger motor vehicle>30 perso U 20 58702102029 Other used passenger motor vehicles>30 persons U 10 58702901191 Imported motor vehicle, CKD by manufacturer >5 person U 5 58702901192 Other including fully built units >5 persons<=22 persons U 10 58702901293 Imported motor vehicle, CKD by manufacturer >23 perso U 5 58702901294 Other including fully built units >23 persons<=30 persons U 10 58702901395 Imported motor vehicle, CKD by manufacturer >30 perso U 5 58702901396 Other including fully built units >30 persons U 10 58702902097 Used four wheel drive passenger motor vehicles U 20 58702902099 Other used passenger motor vehicles U 10 58703100000 Vehicles specially designed for travelling on snow; golf caU 20 58703210010 Imported motor vehicle, CKD by manufacturer of a cylindU 5 5

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8703210011 Other including fully built units<=1000cc U 20 58703221112 motor vehicle, CKD by manufacturer,new ,four wheel drivU 5 58703221113 Other including fully built units, new, four wheel drive, U 20 58703221214 Imported motor vehicle, CKD by manufacturer,station w U 5 58703221215 Other including fully built units, station wagons U 20 58703221916 Imported motor vehicle, CKD by manufacturer, other motU 5 58703221917 Other including fully built units, other motor vehicles U 20 58703222100 Used four wheel drive passenger motor vehicles >500cc U 20 58703222200 Used four wheel drive station wagons >500cc<=1500cc U 20 58703222900 Other used passenger four wheel drive motor vehicles > U 20 58703231118 Imported motor vehicle, CKD by manufacturer, four wheeU 5 58703231119 Other, including fully built four wheel drive motor vehic U 20 58703231220 Imported motor vehicle, CKD by manufacturer,station w U 5 58703231221 Other, including fully built, station wagon, motor vehicl U 20 58703231922 Imported motor vehicle, CKD by manufacturer,other, >1 U 5 58703231923 Other, including fully built, other motor vehicles >1500c U 20 58703232124 Used four wheel drive station wagons >1500cc<=3000cc U 20 58703232225 Used station wagons >1500cc<=3000cc U 20 58703232926 Other used passenger motor vehicles >1500cc<=3000cc U 20 58703241127 Imported motor vehicle, CKD by manufacturer, four wheeU 5 58703241128 Other, including fully built four wheel drive motor vehicl U 35 58703241229 Imported motor vehicle, CKD by manufacturer,station w U 5 58703241230 Other including fully built units, station wagons >3000cc U 35 58703241931 Imported motor vehicle, CKD by manufacturer,other, >30U 5 58703241932 Other, including fully built, other motor vehicles >3000cc U 35 58703242100 Used four wheel drive station wagons >3000cc U 35 58703242200 Used station wagons >3000cc U 35 58703242900 Other used passenger motor vehicles >1500cc<=3000cc U 35 58703311111 Imported motor vehicle, CKD by manufacturer, four wheeU 5 58703311112 Other, including fully built four wheel drive motor vehicl U 20 58703311213 Imported motor vehicle, CKD by manufacturer,station w U 5 58703311214 Other including fully built units, station wagons <=1500ccU 20 58703311915 Imported motor vehicle, CKD by manufacturer,other, <= U 5 58703311916 Other, including fully built, other motor vehicles <=1500c U 20 58703312100 Used four wheel drive station wagons <=1500cc U 20 58703312200 Used station wagons <=1500cc U 20 58703312900 Other used passenger motor vehicles <=1500cc U 20 58703321117 Imported motor vehicle, CKD by manufacturer, four wheeU 5 58703321118 Other, including fully built four wheel drive motor vehic U 20 58703321219 Imported motor vehicle, CKD by manufacturer,station w U 5 58703321220 Other including fully built units, station wagons >1500cc U 20 58703321921 Imported motor vehicle, CKD by manufacturer,other, >1 U 5 58703321922 Other, including fully built, other motor vehicles >1500c U 20 58703322100 Used four wheel drive station wagons >1500cc<=2500cc U 20 58703322200 Used station wagons >1500cc<=2500cc U 20 58703322900 Other used passenger motor vehicles >1500cc<=2500cc U 20 58703331123 Imported motor vehicle, CKD by manufacturer, four wheeU 5 58703331124 Other, including fully built four wheel drive motor vehicl U 35 58703331225 Imported motor vehicle, CKD by manufacturer,station w U 5 58703331226 Other including fully built units, station wagons >2500cc U 35 58703331927 Imported motor vehicle, CKD by manufacturer,other, >25U 5 58703331928 Other, including fully built, other motor vehicles >2500cc U 35 58703332100 Used four wheel drive station wagons >2500cc U 20 58703332200 Used station wagons >2500cc U 20 58703332900 Other used passenger motor vehicles >2500cc U 20 5

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8703900000 Other motor vehicles U 20 58704100011 Dumpers designed for off highway use U 5 58704100019 Imported dumpers for off highway use, CKD, by manufactuU 10 58704211121 Imported dumpers CKD, by manufacturer, not exceeding U 5 58704211122 Other fully built dumpers, not exceeding 5 tons U 10 58704211923 Other: Imported dumpers, CKD, by manufacturer, not excU 5 58704211924 Other dumpers, including fully built units U 10 58704212025 Used lorries and vans >5 tons<=20 tons U 10 58704221100 Other used lorries and vans, including fully built units >5 U 5 58704221927 Used lorries and vans, imported CKD by manufacturer, >5U 5 58704221928 Other lorries and vans including fully built units, >5 tons U 10 58704222000 Used lorries and vans >20 tons U 10 58704231121 Used lorries and vans, imported CKD by manufacturer> 2 U 5 58704231122 Other used lorries and vans including fully built units >20 U 10 58704231923 Other: imported CKD by manufacturer> 20 tons U 5 58704231924 Other: including fully built units >20 units U 10 58704232000 Used lorries and vans <=5 tons U 10 58704311113 Used lorries and vans, imported CKD by manufacturers < U 5 58704311114 Other used lorries and vans including fully built units <=5 U 10 58704311915 Other:imported CKD by manufacturer <=5 tons U 5 58704311916 Other: including fully built units <=5 tons U 10 58704312000 Used lorries and vans > 5 tons U 10 58704321117 Used lorries and vans, imported CKD by manufacturers >5U 5 58704321118 Other used lorries and vans including fully built units >5 U 10 58704321919 Other:imported CKD by manufacturer >5 tons U 5 58704321920 Other: including fully built units >5 tons U 10 58704322000 Used lorries and vans, others U 10 58704900091 Used lorries and vans, imported CKD by manufacturer, otU 5 58704900099 Other: including fully built units, others U 10 58705100000 Crane lorries U 5 58705200000 Mobile drilling derricks U 5 58705300000 Fire fighting vehicles U 5 58705400000 Concrete-mixer lorries U 5 58705900000 Other special purpose motorvehs,other than those designU 5 58706001100 Chassis fitted with engines for assembly plants, of vehic U 5 58706001200 Chassis fitted with engines for assembly plants, of vehic U 5 58706001300 Chassis fitted with engines for assembly plants, of vehic U 5 58706001400 Chassis fitted with engines for assembly plants, of vehic U 5 58706009000 Chassis fitted with engines for assembly plants, others U 10 58707101000 Bodies for vehicles of heading 8703, for assembly plants U 5 58707109000 Bodies for vehicles of heading 8703, others U 10 58707901100 Bodies for vehicles of heading 870120 U 5 58707901200 Bodies for vehicles of heading 8702 U 5 58707901300 Bodies for vehicles of heading 8704 U 5 58707909000 Bodies for motor vehicles, for assembly plants: others U 10 58708100000 Bumpers and parts thereof 10 58708210000 Safety seat belts 10 58708290000 Other parts and accessories of bodies (incl. cabs), nes 10 58708300000 Brakes and servo-brakes;parts thereof 10 58708400000 Gear boxes and parts thereof 10 58708500000 Drive-axles with differential, whether or not provided with other trans 10 58708700000 Road wheels and parts and accessories thereof 10 58708800000 Suspension systems and parts thereof (including shock absorbers 10 58708910000 Radiators and parts thereof 10 58708920000 Silencers (mufflers0 and exhaust pipes; parts thereof 10 5

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8708930000 Clutches and parts thereof 10 58708940000 Steering wheels, steering columns and steering boxes; parts thereof 10 58708950000 Safety airbags with inflater system; parts thereof 10 58708990000 Other parts and accessories, nes, for vehicles of 87.01 to 87.05 10 58709110000 Electrical vehicles, not fitted with liftingor handling equi U 10 58709190000 Other Works trucks,self-propelled not fitted with lifting U 10 58709900000 Parts of works trucks used in factories, warehouses, dock areas or airpor5 58710000000 Motorized tanks & other armoured fighting vehicles,whetU 20 58711101000 Motorcycles and cycles fitted with an auxilliary motor, C U 58711109000 Motorcycles and cycles fitted with an auxilliary motor inclU 208711201000 Imported motorcycles and cycles, imported CKD by esta U 58711209000 Motorcycles and cycles, including fully built units >50cc< U 208711301000 Imported motorcycles and cycles, imported CKD by esta U 58711309000 Motorcycles and cycles, including fully built units >250c U 208711401000 Imported motorcycles and cycles, imported CKD by esta U 58711409000 Motorcycles and cycles, including fully built units >500c U 358711501000 Imported motorcycles and cycles, imported CKD by estabU 58711509000 Motorcycles and cycles, including fully built units >800cc U 358711901000 mported motorcycles and cycles, imported CKD by establU 58711909000 Motorcycles and cycles, including fully built units :others U 358712000010 Bicycles and other cycles, not motorized, imported CKD U 58712000019 Other bicycles and other cycles, including fully built units U 208713100000 Carriages for disabled persons,whether or not motorised,U 0 08713900000 Other carriages for disabled persons, motorised or other U 0 08714110000 Saddles of motorcycles (incl. mopeds) 58714190000 Other parts and accessories of motorcycles (incl. mopeds), nes 58714200000 Parts and accessories of carriages for disabled persons 0 08714910092 Frames and forks of motorcycles 20 58714910093 Other parts of the frames and forks 10 58714920094 Wheel rims of motorcycles 20 58714920095 Spokes of motorcycles 10 58714930000 Hubs, not coaster braking hubs and hub brakers & free-wheel sproket-w10 58714940000 Brakes, coaster braking hubs and hub brakes and parts thereof of cycles 10 58714950000 Saddles of cycles U 10 58714960000 Pedals and crank-gear and parts thereof of cycles 10 58714990096 Mudguards of motorcycles 10 58714990099 Other parts of motorcycles 10 58715000000 Baby carriages and parts thereof 108716100000 Trailers and semi trailers (caravan) for camping or housin U 10 58716200000 Self loading or self unloading trailers and semi trailers fo U 10 58716310000 Tanker trailers and tanker semi trailers U 10 58716391000 Other trailers and semi trailers for the haulage of timber U 10 58716392100 Other tipping trailers, carrying capacity <=6 cubic metre U 10 58716392200 Other tipping trailers, carrying capacity <=6 cubic metre U 10 58716392300 Other tipping trailers, carrying capacity >6 cubic metres U 10 58716399000 Other tipping trailers U 10 58716400000 Other trailers and semi trailers U 10 58716801000 Other vehicles drawn by animals U 10 58716802081 Wheelbarrows U 20 58716802089 Other wheelbarrows U 10 58716809000 Other hand propelled vehicles U 10 58716901000 Parts of trailers and semi trailers 10 58716902000 Parts of vehicles drawn by animals 10 58716909000 Other trailer parts 10 58801000000 Balloons & dirigibles; gliders, hang gliders & other non-poU 5 5

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8802110000 Helicopters of an unladen weight not exceeding 2000kg U 5 58802120000 Helicopters of an unladen weight exceeding 2000kg U 5 58802200000 Aeroplanes and other aircraft of an unladen weight not U 5 58802300000 Aeroplanes and other aircraft of an unladen weight exce U 5 58802400000 Aeroplanes and other aircraft of an unladen weight exce U 5 58802600000 Spacecraft (inc.satellites) and suborbital and spacecraft l U 5 58803100000 Propellers and rotors and parts thereof 5 58803200000 Under-carriages and parts thereof 5 58803300000 Other parts of aeroplanes or helicopters 5 58803900000 Other parts of goods of heading 88.01 or 88.02 5 58804000000 Parachutes (inc.dirigible parachutes,paragliders) and rotochutes; parts 5 58805100000 Aircraft launching gear, deck-arrestors... and parts thereof 5 58805210000 Air combat simulators and parts 5 58805290000 Other ground flying traniners and parts thereof 5 58901101100 Cruise ships and similar vessels for the transport of per U 5 58901101200 Cruise ships and similar vessels for the transport of per U 5 58901109000 Other ships and similar vessels for the transport of goodsU 5 58901200000 Tankers U 5 58901300000 Refrigerated vessels, other than those of subheading 890U 5 58901901100 Refrigerated vessels, other than those of subheading 890U 5 58901901200 Refrigerated vessels, other than those of subheading 8901U 5 58901909000 Other refrigerated vessels, other than those of subheadi U 5 58902001000 Fishing vessels of a carrying capacity not exceeding 5 ton U 5 58902002000 Fishing vessels of a carrying capacity > 5 tonnes <=40 ton U 5 58902003100 Fishing vessels of a carrying capacity >=40 tonnes <=300 U 5 58902003900 Fishing vessels of a carrying capacity not >40 tonnes <=3 U 5 58902004100 Fishing vessels of a carrying capacity not >300 tonnes, eq U 5 58902004900 Fishing vessels of a carrying capacity not >300 tonnes, ot U 5 58902009000 Other fishing vessels U 5 58903100000 Inflatable boats and other vessels for pleasure or sports U 20 58903910000 Sailboats with or without auxillary motor for pleasure or U 20 58903920000 Motorboats for pleasure or sports, other than outboard U 20 58903990000 Other Vessels for pleasure or sports, nes; rowing boats a U 20 58904000000 Tugs and pusher craft U 5 58905100000 Dredgers U 5 58905200000 Floating or submersible drilling or production platforms U 5 58905900000 Other Light vessels, fire-floats, floating cranes, etc, nes U 5 58906100000 Warships U 5 58906900000 Other vessels, including warships and lifeboats other rowU 5 58907100000 Inflatable rafts U 5 58907900000 Other floating structures e.g rafts,tanks,coffer-dams,lan U 5 58908000000 Vessels and other floating structures for breaking up U 5 59001100000 Optical fibres, optical fibre bundles and cables (excl. those of 84.55) 5 59001200000 Sheets and plates of polarising material, unmounted 5 59001300000 Contact lenses U 5 59001401000 Opthalmic lenses of glass U 5 59001409000 Other spectacle lens of glass U 5 59001501000 Opthalmic lens of other materials U 5 59001509000 Other spectacle lenses of other materials U 5 59001900000 Prisms, mirrors and other optical elements, unmounted, nes 5 59002110000 Mounted objective lenses,of any material, for cameras,projectors/photo20 59002190000 Other mounted objective lenses, of any material 20 59002200000 Mounted filters, of any material 20 59002900000 Other mounted lenses, prisms, mirrors, etc, of any material, nes 20 59003110000 Frames and mountings for spectacles, goggles or the like, U 5 5

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9003190000 Frames and mountings for spectacles, goggles or the like,U 5 59003900000 Parts of frames and mountings for spectacles, goggles or the like 5 59004100000 Sunglasses U 5 59004901000 Spectacles,goggles and the like for correcting vision U 5 59004909000 Other Spectacles,goggles and the like for other uses U 5 59005100000 Binoculars U 20 59005800000 Other instruments such as optical telescopes U 20 59005900000 Parts and accessories(incl. mountings) of binoculars,monoculars & other 5 59006100000 Cameras for preparing printing plates or cylinders U 20 59006300000 Cameras for underwater use, for aerial survey,for medic U 5 59006400000 Instant print cameras U 20 59006510000 Cameras with a through-the-lens viewfinder (slr),for roll U 20 59006520000 Other Cameras for roll film of a width less than 35mm rolU 20 59006530000 Other Cameras for roll film of a width of 35mm U 20 59006590000 Other Cameras U 20 59006610000 Discharge lamp (electronic) flashlight apparatus U 20 59006690000 Other photographic flashlight apparatus U 20 59006910000 Parts and accessories for cameras 5 59006990000 Parts and accessories for photographic flashlight apparatus 5 59007110000 Cinematographic cameras for film of <16mm width or fo U 20 59007190000 Other Cinematographic cameras U 20 59007200000 Cinematographic projectors U 20 59007910000 Parts and accessories for cinematographic cameras 5 59007920000 Parts and accessories for cinematographic projectors 5 59008100000 Slide projectors U 20 59008200000 Microfilm, microfiche or other microform readers U 20 59008300000 Other image projectors U 20 59008400000 Photographic, not cinematographic, enlargers and reduceU 20 59008900000 Parts and accessories of image projectors, photo enlargers/reducers 5 59010100000 Apparatus and equipment for automatically developing pU 5 59010500000 Other apparatus and equipment for photographic laboratU 09010600000 Projection screens U 09010900000 Parts and accessories of photo-laboratory apparatus of 90.10 59011100000 Stereoscopic microscopes U 09011200000 Other microscopes, for photomicrography, cinephotomicrU 09011800000 Other microscopes, nes U 09011900000 Parts and accessories of optical microscopes of 90.11 59012100000 Microscopes (excl. optical microscopes) and diffraction a U 09012900000 Parts and accessories of microscopes and diffraction apparatus of 90.12 59013100000 Telescopic sights for fitting to arms; periscopes, telesco U 5 59013200000 Lasers, other than laser diodes U 09013800000 Other devices, appliances and instruments, nes U 09013900000 Parts and accessories of lasers and optical devices, nes, of 90.13 59014100000 Direction finding compasses U 5 59014200000 Instruments/apparatus for aeronautical/space navigationU 5 59014800000 Other instruments and apparatus for navigation, nes U 5 59014900000 Parts and accessories of instruments and apparatus for navigation 5 59015100000 Rangefinders U 09015200000 Theodolites and tacheometers U 09015300000 Levels for surveying U 09015400000 Photogrammetrical, surveying instruments and appliances 09015800000 Other instruments and appliances for surveying,hydrogr U 09015900000 Parts and accessories of surveying... instruments/apparatus of 90.15 59016000000 Balances of a sensitivity of 5cg or better, with or without weights 09017100000 Drafting tables and machines, whether or not automatic U 5 5

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9017200000 Other drawing, marking out or mathematical calculating U 5 59017300000 Micrometers, calipers and gauges U 5 59017800000 Other instruments for measuring length, for use in the haU 5 59017900000 Parts and accessories of drawing/measuring instruments of 90.17 5 59018110000 Electro-cardiographs U 09018120000 Ultrasonic scanning apparatus U 09018130000 Magnetic resonance imaging apparatus U 09018140000 Scintigraphic apparatus U 09018190000 Other electro-diagnostic apparatus nes U 09018200000 Ultra-violet or infra-red apparatus, for medical, surgical... sciences 09018310000 Syringes,used in medical,surgical,dental or veterinary sci U 09018320000 Tubular metal needles and needles for sutures, for medical... sciences 09018390000 Other syringes, needles,catheters, cannulae and the like U 09018450000 Dental drill engines whether or not combined on a single base with oth 09018490000 Other instruments and appliances used in dental sciencesU 09018500000 Other Ophthalmic instruments and appliances 09018900000 Other instruments and apparatus, nes, for medical, surgicaU 09019100011 Jacuzzi and similar domestic sanitary appliances 20 59019100019 Other mechano-therapy appliances 09019200000 Ozone therapy, oxygen therapy, aerosol therapy, respiration apparatus 09020000000 Other breathing appliances & gas masks, excl. protective masks having 0 09021100000 Orthopaedic or fracture appliances 0 09021210000 Artificial teeth 0 09021290000 Other dental fittings (excl. artificial teeth) 0 09021310000 Artificial joints 0 09021390000 Other artificial parts of the body 0 09021400000 Hearing aids excluding parts and accessories U 0 09021500000 Pacemakers for stimulating heart muscles excluding partsU 0 09021900000 Other orthopaedic appliances used to compensate for a defect or dissabi0 09022120000 Computed tomography apparatus,based on the use of X-rU 09022130000 Other apparatus based on the use of X-rays,nes, for dentaU 09022140000 Other apparatus based on the use of x rays, for medical, suU 09022190000 Apparatus based on the use of X-rays, for other uses U 09022210000 Apparatus of alpha, beta or gamma radiations for medical,U 09022290000 Apparatus of alpha, beta or gamma radiations, for other U 09022300000 X-ray tubes U 09022900000 Other X-ray generators, screens, parts and accessories 59023000000 Instruments, apparatus and models designed for demonstrational purpo59024500000 Machines and appliances for testing metals U 09024800000 Other machines/appliances for testing... materials (excl. U 09024900000 Parts and accessories of machines for testing... materials of 90.24 59025150000 Liquid filled thermometers and pyrometers, not combined,U 09025190000 Other thermometers and pyrometers not combined with U 09025800000 Other instruments; Hydrometers, pyrometers, hygrometeU 09025900000 Parts and accessories of hydrometers, barometers,hygrometers, therm 59026100000 Instruments & apparatus for measuring/checking the flow oU 09026200000 Instruments & apparatus for measuring or checking pressU 09026800000 Other instruments & apparatus for measuring or checking vU 09026900000 Parts and accessories of instruments for measuring flows... of 90.26 59027100000 Gas or smoke analysis apparatus U 09027200000 Chromatographs and electrophoresis instruments U 09027300000 Spectrometers, spectrophotometers and spectrographs usiU 09027500000 Other instruments and apparatus using optical radiationsU 09027800000 Other instruments and apparatus for physical or chemical U 09027900000 Microtomes: Parts and accessories 5

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9028100000 Gas meters U 59028200000 Liquid meters U 59028300000 Electricity meters U 59028900000 Parts and accessories of gas, liquid and electricity meters 59029100000 Revolution counters, production counters, taximeters, m U 5 59029200000 Speed indicators and tachometers; stroboscopes U 5 59029900000 Parts and accessories of revolution counters, etc, of 90.29 5 59030100000 Instruments and apparatus for measuring or detecting ionU 09030200000 Oscilloscopes and Oscillographs U 09030310000 Multimeters without a recording device U 09030320000 Multimeters with a recording device U 09030330000 Other, without a recording device U 09030390000 Other, with a recording device U 09030400000 Other instruments and apparatus specially designed for U 09030820000 Other instruments for measuring or checking semiconductU 09030840000 Other, with a recording device U 09030890000 Other instruments & apparatus for measuring/checking eleU 09030900000 Parts and accessories of instruments measuring electrical quantities 59031100000 Machines for balancing mechanical parts U 09031200000 Test benches U 09031410000 Instruments for inspecting semiconductor wafers/device U 09031490000 Other Optical instruments and appliances for measuring U 09031800000 Other instruments, appliances and machines for measurinU 09031900000 Parts and accessories of measuring instruments, nes 59032100000 Thermostats U 09032200000 Manostats U 09032810000 Other instruments and apparatus, hydraulic or pneumati U 09032890000 Other automatic regulating or controlling instruments an U 09032900000 Parts and accessories of automatic regulating devices of 90.32 59033000000 Parts and accessories, nes, for machines, appliances, etc, of chapter 90 59101110000 Electric operated wristwatches, with a case of precious mU 20 59101190000 Other electrically operated wrist-watches, nes, with case U 20 59101210000 Other Wrist-watches, with automatic winding, of preciou U 20 59101290000 Other wrist watches, whether or not incorporating a stop U 20 59101910000 Other electrically operated wrist watches U 20 59101990000 Other Pocket-watches, etc (excl. wrist-), nes, of precious U 20 59102110000 Wrist watches and other watches, including stop watchesU 20 59102120000 Wrist watches and other watches, including stop watches U 20 59102190000 Other wrist watches,pocket watches and other watches i U 20 59102210000 Other wrist-watches with automatic winding whether or nU 20 59102290000 Other wrist watches whether or not incorporating a stop U 20 59102910000 Electric operated pocket watches and other watches U 20 59102990000 Other watches other than those of heading 91.01 U 20 59103100000 Clocks with watch movements, electrically operated U 20 59103900000 Other clocks with watch movements excluding clocks of U 20 59104000000 Instrument panel clocks & clocks of similar type for vehiclU 20 59105110000 Alarm clocks, electrically operated U 20 59105190000 Other Alarm clocks U 20 59105210000 Wall clocks, electrically operated U 20 59105290000 Other wall clocks (excl. electrically operated) U 20 59105910000 Other Clocks, nes, electrically operated U 20 59105990000 Other clocks, nes (excl. electrically operated) U 20 59106100000 Time-registers; time-recorders U 20 59106900000 Other apparatus for indicating time, nes U 20 59107000000 Time switches with clock or watch movement or with sy U 20 5

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Nigerian Custom Tarrif Book 2009-2018

9108110000 Electrically operated watch movements, with mechanical U 20 59108120000 Electrically operated watch movements, with opto-electroU 20 59108190000 Other electrically operated watch movements, nes U 20 59108200000 Watch movements, complete and assembled, with automaU 20 59108900000 Other electrically operated watch movements complete U 20 59109110000 Alarm clock movements, electrically operated U 20 59109190000 Other clock movements, nes, electrically operated U 20 59109900000 Other Clock movements, complete and assembled U 20 59110110000 Complete watch movements, unassembled or partly ass U 20 59110120000 Incomplete watch movements, assembled 20 59110190000 Rough watch movements 20 59110900000 Other complete (unassembled), incomplete and rough clock movements20 59111100000 Watch cases of precious metal or of metal clad with prec U 20 59111200000 Watch cases of base metal, whether or not gold or silver U 20 59111800000 Other watch cases U 20 59111900000 Parts of watch cases 5 59112200000 Clock Cases U 20 59112900000 Parts of clock cases and cases for other goods of chapter 91 5 59113100000 Watch straps,bands & bracelets & parts thereof of precious metal/metal20 59113200000 Watch straps, bands & bracelets, of base metal, whether/not gold or silv20 59113900000 Other Watch straps, bands and bracelets, and parts thereof 20 59114100000 Clock or watch springs, including hair-springs 5 59114200000 Jewels for clocks and watches 5 59114300000 Dials for clocks and watches 5 59114400000 Plates and bridges for clocks and watches 5 59114900000 Other clocks or watch parts 5 59201100000 Upright pianos U 20 59201200000 Grand pianos U 20 59201900000 Other pianos, harpsichords and other keyboard stringed U 20 59202100000 Other string musical instruments played with a bow U 20 59202900000 Other string musical instruments U 20 59205100000 Brass-wind instruments (eg clarinets and trumpets) U 5 59205900000 Other wind musical instruments (excl. brass-wind) U 5 59206000000 Percussion musical instruments (eg drums, xylophones, c U 5 59207100000 Keyboard instruments with electrically produced or ampliU 5 59207900000 Other Musical instruments with electrically produced or U 5 59208100000 Musical boxes U 5 59208900000 Other Fairground organs, etc; decoy calls of all kinds; whisU 5 59209300000 Musical instrument strings 5 59209910000 Parts and accessories for pianos 5 59209920000 Parts and accessories for the musical instruments of heading 92.02 5 59209940000 Parts and accessories for the musical instruments of 92.07 5 59209990000 Other Parts and accessories of musical instruments 5 59301110000 Self proppelled Artillery weapons U 20 59301190000 Other artillery weapons for example guns, howitzers and U 20 59301200000 Rocket launchers,flame throwers,grenade launchers,torpeU 20 59301901100 Fully automatic rifles and carbines with single smooth-borU 20 59301901200 Weapons with breeches U 20 59301901300 Semi-automatic weapons U 20 59301902000 Machine guns U 20 59301903100 Fully automatic pistols U 20 59301903900 Other semi automatic weapons U 20 59302001000 Revolvers, other than those of heading 93.03 or 93.04 U 20 59302002100 Semi automatic weapons, other than those of heading 93U 20 59302002900 Other semi automatic weapons, other than those of headU 20 5

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Nigerian Custom Tarrif Book 2009-2018

9302003000 Multi barreled pistols, other than those of heading 93.03 U 20 59303100000 Muzzle-loading firearms U 20 59303201100 Pump action weapons, U 20 59303201200 Semi automatic firearms U 20 59303201900 Other semi automatic firearms U 20 59303202000 Multi barreled rifles and carabines, including combined rifU 20 59303301000 One shot weapons with breeches U 20 59303302000 Semi automatic sporting, hunting or target shooting riflesU 20 59303900000 Other firearms which operate by firing an explosive chargU 20 59304000000 Other arms (eg spring, air or gas guns and pistols, trunch U 20 59305101000 Firing mechanism of rifles or pistols 5 59305102000 Shells of revolvers or pistols 5 59305103000 Barrels of revolvers or pistols 5 59305104000 Pistols, latch hooks and gas struts of revolvers or pistols 5 59305105000 Loaders and their parts of revolvers or pistols 5 59305106000 Silencers (sound absorbers) and their parts of revolvers or pistols 5 59305107000 Butts, butt pads of revolvers or pistols 5 59305108000 Slides (for pistols) and drums (for revolvers) 5 59305210000 Parts and accessoried of shotgun barrels 5 59305291000 Firing mechanism of shotguns or rifles of heading 93.03 5 59305292000 Shells of shotguns or rifles of heading 93.03 5 59305293000 Rifled barrels of shotguns or rifles of heading 93.03 5 59305294000 Pistols, latch fingers and gas struts of shotguns or rifles of heading 93.035 59305295000 Loaders and their parts of shotguns or rifles of heading 93.03 5 59305296000 Silencers (sound absorbers) and their parts of shotguns or rifles of head 5 59305297000 Flash suppressors and their parts of shotguns or rifles of heading 93.03 5 59305298000 Breeches, locks and breech boxes of shotguns or rifles of heading 93.03 5 59305911100 Firing mechanism of military weapons of heading 93.03 5 59305911200 Shells of military weapons of heading 93.03 5 59305911300 Rifled barrels of military weapons of heading 93.03 5 59305911400 Pistols, latch fingers and gas struts of military weapons of heading 93.035 59305911500 Loaders and their parts of military weapons of heading 93.03 5 59305911600 Silencers (sound absorbers) and their parts of military weapons of headi 5 59305911700 Flash suppressors and their parts of military weapons of heading 93.03 5 59305911800 Breeches, locks and breech boxes of military weapons of heading 93.03 5 59305911900 Other parts and accessories of revolvers and pistols of heading 93.03 5 59305990000 Other parts and accessories of military weapons of headings 93.03 5 59306210000 Cartridges for shotguns and parts thereof 20 59306290000 Other shotgun cartridges and parts thereof; air gun pellets 20 59306300000 Other cartridges and parts thereof (excl. shotgun) 20 59306900000 Other Bombs, grenades, torpedos, mines, missiles and similar munitions20 59307000000 Swords,cutlasses,bayonets,lances & similar arms & parts thereof & scab 20 59401100000 Seats of a kind used for aircraft U 20 59401200000 Seats of a kind used for motor vehicles U 20 59401300000 Swivel seats with variable height adjustment U 20 59401400000 Seats other than garden seats or camping equipment), conU 20 59401510000 Of bamboo or rattan U 20 59401590000 Other U 20 59401610000 Other Upholstered seats, with wooden frames U 20 59401690000 Other seats with wooden frames, not upholstered U 20 59401710000 Upholstered seats, with metal frames U 20 59401790000 Other Seats with metal frames, not upholstered U 20 59401800081 Stadium chairs/car safety seats for the carriage of infant U 20 59401800089 Other seats U 20 59401900091 Skeletal, metals or plastics, chair shell, headrest, armrest etc 5 5

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Nigerian Custom Tarrif Book 2009-2018

9401900099 Other upholstered or finished parts of seats 20 59402100000 Dentists', Barbers', and similar chairs and parts thereof 59402900000 Other chairs having rotating as well as both recl and elev movements an59403100000 Metal furniture of a kind used in offices (excl. seats) 20 59403200000 Other Metal furniture, nes (excl. seats) 20 59403300000 Wooden furniture of a kind used in offices (excl. seats) U 20 59403400000 Wooden furniture of a kind used in the kitchen (excl. seatU 20 59403500000 Wooden furniture of a kind used in the bedroom (excl. seU 20 59403600000 Other Wooden furniture U 20 59403700071 Plastic baby walker U 5 59403700079 Other plastic furniture 20 59403850000 Bamboo or other rattan furniture 20 59403890000 Other 20 59403900091 Skeletal parts of furniture not ready for direct use 5 59403900099 Other furnished or complete parts of furniture 20 59404100000 Mattress supports 20 59404210000 Mattresses of cellular rubber or plastics U 20 59404290000 Mattresses of other materials U 20 59404300000 Sleeping bags U 20 59404900000 Other articles of bedding, stuffed, etc (excl. mattresses and sleeping bag20 59405100000 Chandeliers and other electric ceiling or wall lighting fittings 20 59405200000 Electric table, desk, bedside or floor-standing lamps 20 59405300000 Lighting sets for christmas trees 20 59405400000 Other electric lamps and lighting fittings, nes 20 59405500000 Non-electrical lamps and lighting fittings 20 59405600000 Illuminated signs, illuminated name-plates and the like 20 59405910000 Glass parts of wall lighting fittings 5 59405920000 Parts of plastics for lamps and lighting fitting, etc 5 59405990000 Other parts of wall lighting fitting 5 59406000010 Prefab sound proof casing for generators 35 59406000019 Other prefab buildings 20 59503000000 Tricycles, scooters, pedal cars & similar wheeled toys; dolU 20 59504100000 Video games of a kind used with a television receiver U 20 59504200000 Articles and accessories for billiards of all kinds. U 20 59504300000 Other Games,operated by coins,banknotes,bank cards, toU 35 59504400000 Playing cards U 20 59504900000 Other articles for funfair, table or parlour games U 20 59505100000 Articles for christmas festivities 20 59505900000 Other Festive, carnival or other entertainment articles, nes 20 59506110000 Snow-skis 2U 20 59506120000 Ski-fastenings (ski-bindings) 20 59506190000 Other Snow-ski equipment 20 59506210000 Sailboards U 20 59506290000 Other Water-skis, surf-boards and other water-sport eq U 20 59506310000 Golf clubs, complete U 20 59506320000 Golf balls U 20 59506390000 Other Golf equipment 20 59506400000 Articles and equipment for table-tennis 20 59506510000 Lawn-tennis rackets, whether or not strung U 20 59506590000 Other Tennis, badminton or similar rackets,whether or noU 20 59506610000 Lawn-tennis balls U 20 59506620000 Inflatable balls U 20 59506690000 Other Balls (excl. golf, table-tennis, tennis and inflatable) U 20 59506700000 Ice skates and roller skates 2U 20 59506910000 Articles and Equipment for general Physical exercise,Gymnastics/Atheliti20 5

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Nigerian Custom Tarrif Book 2009-2018

9506990000 Other articles and equipment for sport and open-air gameU 20 59507100000 Fishing rods U 5 59507200000 Fish-hooks, whether or not snelled 5 59507300000 Fishing reels U 5 59507900000 Other Line fishing tackle, fish landing nets,butterfly & simU 5 59508100000 Travelling circuses and travelling menageries 20 59508900000 Other roundabouts, swings, shooting galleries and other fairground am 20 59601100000 Worked ivory and articles of ivory 20 59601900000 Other Worked ivory, bone,tortoise-shell, horn,antlers,coral & articles of 20 59602000000 Worked Vegetable or mineral carving material & articles of these materi20 59603100000 Brooms & brushes, of twigs or other vegetable material U 20 59603210000 Tooth brushes including dental-plate brushes U 20 59603290000 Other Shaving, hair, nail, eyelash, toilet brushes for use o U 20 59603300000 Artists', writing brushes and brushes for the application U 20 59603400000 Paint, distemper, varnish or similar brushes; paint pads anU 20 59603500000 Other Brushes constituting parts of machines, appliances U 20 59603900000 Other Hand-operated floor sweepers, mops, feather dusteU 20 59604000000 Hand sieves and hand riddles U 20 59605000000 Travel sets for personal toilet, sewing or shoe or clothes U 20 59606100000 Press-fasteners, snap-fasteners and press-studs and parts therefor 20 59606210000 Buttons of plastics, not covered with textile material 20 59606220000 Buttons of base metal, not covered with textile material 20 59606290000 Other Buttons, nes 20 59606300000 Button moulds and other parts of buttons; button blanks 5 59607110000 Slide fasteners fitted with chain scoops of base metal 20 59607190000 Other Slide fasteners not fitted with chain scoops of base metal 20 59607200000 Parts of Slide fastener 5 59608100000 Ball-point pens U 35 59608200000 Felt-tipped and other porous-tipped pens and markers U 20 59608350000 Indian ink drawing pens U 20 59608390000 Other Fountain pens, stylograph pens and other pens, ne U 20 59608400000 Propelling or sliding pencils U 20 59608500000 Sets of articles from two or more of the foregoing subhe U 20 59608600000 Refils for ball-point pens, comprising the ball-point and i U 5 59608950000 Pen nibs and nib points U 5 59608990000 Other Duplicating stylos; pen/pencil holders; parts of pens, nes 20 59609100000 Pencils and crayons, with leads encased in a rigid sheath 20 59609200000 Pencil leads, black or coloured 20 59609900000 Other Crayons, nes; drawing charcoals and chalks (incl. tailors' chalks) 20 59610000000 Slates and boards, with writing or drawing surfaces 20 59611000000 Date, sealing or numbering stamps, etc, for use in the hand 20 59612100000 Typewriter or similar ribbons inked or otherwise prepare U 20 59612200000 Ink-pads U 20 59613100000 Pocket lighters, gas fuelled, non-refillable U 20 59613200000 Pocket lighters, gas fuelled, refillable U 20 59613800000 Other Lighters, nes U 20 59613900000 Parts of lighters (excl. flint and wicks) 20 59614000000 Smoking pipes (including pipe bowls) & cigar or cigarette holders,and par20 59615110000 Combs, hair-slides and the like of hard rubber or plastics 20 59615190000 Other Combs, hair-slides and the like of other materials, nes 20 59615900000 Hairpins; curling pins, curling grips, etc, and parts thereof 20 59616100000 Scent sprays and similar toilet sprays, and mounts and heads therefor 20 59616200000 Powder-puffs and pads for the application of cosmetics or toilet prepara20 59617000000 Vacuum flasks, etc, complete with cases; parts thereof(excl. inners) 20 59618000000 Tailors' dummies, etc; automata and other animated displays 20 5

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Nigerian Custom Tarrif Book 2009-2018

9701100000 Paintings, drawings and pastels executed entirely by han U 20 59701900000 Other Collages and similar decorative plaques, executed entirely by han 10 59702000000 Original engravings, prints and lithographs U 20 59703000000 Original sculptures and statuary, in any material U 20 59704000000 Collectors' postage or revenue stamps..., first-day covers, etc 20 59705000000 Collections and collector's pieces of zoological... interest 20 59706000000 Antiques of an age exceeding 100 years 20 5