CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT

Section 19: Columns that may or may not form part of Act

1995Section 19 of 22Federal Republic of Nigeria

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.

Cite this section

Section 19, CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT (1995).

https://repo.podus.ai/laws/customs-excise-tariff-etc-consolidation-act/section/19/