CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

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CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

CHAPTER C49 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004

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ARRANGEMENT OF SECTIONS

PART I- Customs duties of goods imported into or exported from Nigeria

1.       General rules for the interpretation of the Harmonized Systems.

2.       Classification of goods imported

3.       Charge of import duty.

4.       Partial exemption of fish from import duty

5.       Concession for utilization of Nigerian gas.

6.       Levy on imported sugar

7.       Customs duty rate on raw materials for the manufacture of essential drugs

8.       Exemptions from import duty.

9.       Goods prohibited from being imported

10.     Restriction on importation of arms and ammunitions.

11.     Goods absolutely prohibited for exportation.

12.     Restriction on modification of duty imposed on goods, etc.

13.     Powers to impose, vary or remove any import duty and to amend the Schedules.

14.     Effect of enactment reducing or removing duty.

15.     Excess duty to be paid.

16.     Effect of increase of duty or reduction.

17.     Duty on goods imported in containers.

18.     Importation of prohibited goods.

19.     Columns that may or may not form part of the Act.

PART II – General rules for the interpretation of the Harmonized System.

20.     Classification

PART III – Excise, Tariff, etc.

21.     Goods liable to excise duty.

Part IV – Citation, repeals and interpretation

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CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

THE Federal Government hereby decrees as follows:-

An Act to provide for the imposition of ad valorem customs and excise duties payable on goods imported and manufactured in Nigeria based on harmonized system of custom tariff.

[1995 No. 4]

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[Commencement]                                        [1st March, 1995]

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