Section 13: Power to impose, vary or remove any import duty and to amend the Schedules

(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.