Section 4: Orders imposing duties

(1) The power which the President may exercise under this Act is a power by order, to impose, on goods of a description specified in the order, a duty of customs chargeable on the import of the goods into Nigeria at a rate specified in the order.
(2)
The matters by reference to which the description of goods in an order is framed shall include either the country in which the goods originated or the country from which the goods were exported to Nigeria.
(3)
Subject to the provisions of subsection (2) of this section, an order under this section may include suchprovisions with respect to the description of the goods chargeable with duty and with respect to the cases in which duty is chargeable, as may appear to the President to be required for the purposes of this Act, and, in particular-
(a) provisions limiting the description of the goods by reference to the particular persons or organisations by whom the goods were produced or who were concerned with the production of the goods in some specified manner;
(b)
provisions defining the rate of duty by reference to value or weight or other measure of quantity
(c) provisions directing that duty be charged for any period or periods, whether continuous or not. or without any limit of periods, or at different rates for different periods or parts or periods; and
(d)
in connection with the commencement, variation or termination of a duty, provisions authorising repayments in respect of duty where it is shown that the prescribed conditions are fulfilled.
(4)
Any duty chargeable under this Act on any goods shall be chargeable in addition to any other duty of customs for the time being chargeable thereon and the charge of duty under this Act shall not affect liability to customs duty chargeable under any other Act or the amount of any such duty.