CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT

The classification of goods according to various Schedules to this Act shall be in accordance with the General Rules for the Interpretation of the Harmonised System set out in Part II of this Act.

Goods imported into Nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in the First Schedule to this Act.
[First Schedule.]

Where in any heading or in any Harmonised System Code, (in this Act referred to as the H.S. Code) of the First Schedule to this Act, a rate of duty payable shall be the amount of the rate shown in the Customs Duty Rate for the year or years in which the goods concerned are imported into Nigeria, and on the importation into Nigeria of goods classified in that heading or H.S. Code there shall, subject to the provisions of section 4 of this Act, be charged an import duty at the rate shown in the Customs Duty Rate column.
[First Schedule.]

In Chapter 3 of the First Schedule to this Act, the rates of import duty specified in the Customs Duty Rate Column H.S. Code 0301.1000 to 0304.9000 and H.S. Code 0306.1100 to 0307.9900 shall not apply to fish-
[First Schedule.]
(a) caught, processed and landed; or
(b)
processed and landed,
aboard vessels flying the Nigerian flag owned by Nigerian citizens or companies.

Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties set out in the First Schedule to this Act.
[1997 No.16.]

In addition to the customs duty and other approved charges, a five per cent levy on the C.I.F. value is hereby imposed on imported sugar.

The importation of raw materials for the manufacture of drugs by bona fide drug manufacturers shall attract a ten per cent customs duty rate.
[1996 No. 13.]

Goods specified in the Second Schedule of this Act imported into Nigeria shall, subject to such conditions as are set out therein, be exempted from the duties set out in the Custom Duty Rate Column of the First Schedule to this Act.
[Second Schedule.]

Goods specified in the Third and Fourth Schedules to this Act shall be prohibited from being imported into Nigeria.
[First Schedule.]

The goods classified in the First Schedule to this Act as arms and ammunitions, except for arms and ammunitions imported by the Armed Forces of Nigeria and the Nigeria Police Force under the Second Schedule to this Act, shall only be imported into Nigeria by licence issued by the appropriate authorities.
[Third and Fourth Schedules.]

The goods specified in the Sixth Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.
[Sixth Schedule.]

The duties imposed on goods specified in the First Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.
[First Schedule.]

(1) Notwithstanding the provisions of section 12 of this Act, the President may, on the recommendation of the Tariff Review Board, by order-
(a) impose, vary or remove any import or excise duty;
(b) add to or vary any of the Schedules;
(c) delete the whole or any part of any of the Schedules;
(d) substitute a new Schedule or Schedules thereto.
(2)
Without prejudice to the generality of section 12 (1) (a) of the Interpretation Act (which allows different provisions to be made for different circumstances) an order made under this section may differentiate between the goods of different countries for the purpose of implementing the provisions of any agreement between the Government of the Federal Republic of Nigeria and any other government or any international organisation or authority.
[CAP. 123.]
(3)
An order made under subsection (1) of this section shall have effect from the date of its publication in the *Gazette.*

(1)
Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by whom any such goods are entered shall, where the Minister so directs-
(a)
in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shall-
(i) pay to the Nigerian Customs Service an amount equal to the difference between the duty payable immediately before the coming into force of such enactment and the reduced duty payable thereunder; or
(ii) give security to the Nigerian Customs Service by bond or otherwise for the amount;
(b)
in the case of a removed duty-
(i) pay to the Nigerian Customs Service, an amount equal to the duty payable immediately before the coming into force of such enactment; or
(ii) give security to the Nigeria Customs Service by bond or otherwise for such amount
(2)
All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this Act, be brought to account as duties of customs.

(1)
If the amount paid as duty on any goods under any provision of this Act or any other enactment, together with any additional amount paid under section 14 (1) of this Act, exceeds the duty payable on such goods immediately after the expiration of such provision, the balance shall, on application, be repaid by the Nigeria Customs Service to the person who paid such amount.
(2)
Subject to the provisions of section 14 (2) of this Act, any bond or other security given by any person under section 14 (1) of this Act shall, on the expiration of the enactment concerned, be cancelled.

(1)
Where, in accordance with the provisions of this Act or any other enactment, any new customs import duty is imposed or any customs import duty is increased and any goods in respect of which the duty is payable are delivered on or after the day on which the new increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of any agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid to him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
(2)
Where, in accordance with the provisions of this Act or any other enactment, any customs import duty is reduced or removed and any goods affected by the duty are delivered on or after the day on which the reduction in the duty takes effect or the duty ceases in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary may, if the seller of the goods has had in respect of those goods the benefit of the reduction or removal of the duty, deduct from the contract price a sum equal to the amount of the reduction of the duty or the amount of the duty, as the case may be.
(3)
Where the contract price has been or is to be adjusted in accordance with this section and any repayment is made to the seller under section 15 of this Act, the seller shall allow the benefit of such payment to the buyer.

If any goods chargeable with duty according to the weight or quantity thereof are imported in any container intended for sale, or of a kind usually sold with goods when they are sold retail, and if such container is marked or labelled as containing, or is commonly sold as containing or is commonly reputed to contain, a specific weight or quantity of such goods, then such container shall be deemed to contain not less than such specific weight or quantity.

If for any reason whatsoever the Federal Government approves the importation of any item under the Third Schedule to this Act, the beneficiary shall pay the customs duty as prescribed in First Schedule to this Act or the duty specified in the letter of approval in addition to such other approved charges, provided the approval was obtained prior to the importation.
[First Schedule, Third Schedule]

In the First, Third and Fifth Schedules to this Act, the following columns shall form part of this Act-
[First Schedule. Third Schedule. Fifth Schedule.]
(a) heading number;
(b)
H.S. Code;
(c) tariff description;
(d)
Customs Duty Rate;
Provided that the following statistical particulars may also be published in Schedules 1, 3 and 5 for the purpose of correlating the import and export list code numbers with the nomenclature heading-
(i) statistical description;
(ii) unit of quantity,
but shall not form part of this Act.

Classification of goods in the nomenclature shall be governed by the following principles-(1)
The titles of sections, chapters and sub-chapters are provided for ease of reference only for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions-
(2)
(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented, unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substance. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
(3)
When by application of rule 2 (b) or for any other reason, goods are, *prima facie* classifiable under two or more headings, classification shall be effected as follows-
(a)
the heading which provides the most specific description shall be preferred to headings providing a more general description. However when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
(b)
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;
(c)
when goods cannot be classified by reference to 3 (a) or (3) (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
(4) Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
(5) In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein-
(a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
(b) subject to the provisions of rule 5 (a) above, packing materials and packing containers presented with the goods therein, shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.
(6)
For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, *mutatis mutandis*, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purpose of this rule, the relative section and chapter notes also apply, unless the context otherwise requires.

(1)
Goods manufactured in Nigeria and specified in the Fifth Schedule to this Act shall be charged with duties of excise at the rates specified under the Duty Column in the said Schedule.
[First Schedule. Fifth Schedule.]
(2)
A landing charge corresponding to the excise duty imposed on any goods manufactured in Nigeria, has been included in the customs duty in the Customs Duty Rates column of the First Schedule to this Act.

(1) This Act may be cited as the Customs, Excise Tariff, etc. (Consolidation) Act.
(2)
The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.
[Cap. 88. L.F.N. 1990.]
(3)
**"Minister"** means the Minister charged with responsibility for matters relating to finance.
(4)
**"Tariff Review Board"** means the Board charged with the responsibility for the review of customs and excise tariff, etc. in this Act.