Section 4: Partial exemption of fish from import duty.

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.