Section 189

For the purposes of this Part and Chapter Six of this Act – Interpreta-
tion
"agricultural seeds and seedlings" refer to seeds and seedlings for
the cultivation of agricultural plants and crops;
"baby products" means products made for the use of babies from birth
to three years of age and described below –
(a) baby activity and entertainment products for example, baby safety
car and home accessories, high chairs, cots, bassinets, baskets or cribs
along with parts and accessories;
(b) baby bathtub, sponges, towels, for example, baby grooming kit, baby
creams, powders or lotions;
(c) baby carriage and parts for example, carriers, slings, bouncers, swing
or rockers, along with parts and accessories;
(d) baby garments and clothing of any material;
(e) feeding products, for example, feeding bottle, feeding bottle warmers
and related accessories;
(f) plates, spoons, cups, sippy cups, breast pumps and accessories, nursing
and feeding pillows;
(g) sanitary wares, for example, diapers, wipes and related products,
diaper bags, potty and toilet training devices, baby mattress waterproof cover,
baby toiletries, changing table and mat; and
(h) others, for example, baby monitors along with parts and accessories;
"basic food items" means an agriculture-based or aquatic-based staple
food including –
(a) locally produced table honey;
(b) white bread and brown bread;
(c) cereals including maize, rice, wheat, millet, barley, sorghum, oats,
fonio and finer millet, in the form of grain, flour, crop, whether raw or semi-
processed, whether in bulk or retail;
(d) cooking oils including, vegetable oil, soya oil, palm oil, groundnut oil,
shea butter, beniseed oil, olive oil, coconut oil, provided that they are of a
type and grade suitable for culinary purposes, and do not contain any
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substance such as, fragrance, which will make them unsuitable for culinary
use;
(e) culinary herbs including, curry, thyme, onions, ginger, mint, whether
raw or processed;
(f) fish of all kinds other than ornamental, whether live, fresh, frozen,
smoked or dried;
(g) flour and starch including, corn flour, plantain flour, cassava flour,
beans flour, wheat flour, rice flour, yam flour, cassava flakes (garri), whether
bleached or unbleached, refined or unrefined, provided that it is suitable for
culinary purposes;
(h) fruits including, pineapples, oranges, mangoes, guavas, grape fruit,
banana and pawpaw, whether fresh or dried;
(i) live or raw meat from cow, goat, lamb, pig, poultry, whether butchered
or in parts, fresh or frozen, and including poultry eggs;
(j) milk, whether fresh or processed into liquid or powdered form;
(k) nuts for human consumption such as, groundnut, walnut, cashew nut,
hazelnut, kolanut, tigernuts and coconut, whether raw, roasted, dried, fried,
boiled or seasoned, cracked or in the shells;
(l) pulses for human consumption including, beans, lentils, peas, chickpeas
and tamarind, whether raw, roasted, fried, boiled, salted or in their shells;
(m) tubers (roots) of yam, cocoyam, potatoes, water-yam, cassava,
whether in raw form, flakes or flour for human consumption;
(n) salt for only culinary use, means fine salt and salt in retail packs, and
excludes industrial salt;
(o) vegetables including pepper, melon, lettuce, okra, cabbage, carrot,
whether fresh, dried or ground;
(p) water means natural water and table water, including spring water,
rain water, pipe borne water or well water excluding –
(i) sparkling or flavoured water,
(ii) water sold in restaurants, hotels, eateries, lounges, cafes, canteens
and other similar settings, and
(iii) water sold by contractors, caterers or similar persons;
"educational books" means physical or electronic books used to
implement instruction and facilitate learning in educational institutions providing
pre-primary, primary, secondary, tertiary, special, adult, vocational, technical
science or religious education, including booklets, brochures, pamphlets and
leaflets, newspapers, journals and periodicals, children's books, picture and
painting books, music (printed, duplicated or manuscript), maps, charts and
topographical plans, covers, cases and other articles supplied together with
the books;
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"educational materials" means materials used for instructional purposes,
for active learning, assessment and administration, including physical or
electronic materials used to implement instruction and facilitate learning in
educational institutions providing pre-primary, primary, secondary, tertiary,
special, adult, vocational, technical science, or religious education;
"equipment" means tools, which may be devices, machines or special-
ised industrial vehicles that assist a person in achieving an action beyond the
normal capabilities of a human;
"exported goods" means goods produced or procured for commercial
purposes by a person in Nigeria and supplied to a person outside Nigeria;
"farming machinery and implements and farming transportation
equipment" means equipment used exclusively for farming or for any other
agricultural production including tractors, ploughs, harrows, ridgers, har-
vesters, and equipment of the same kind;
"fertilisers" means all fertilisers for agricultural purposes;
"humanitarian donor funded projects" includes projects undertaken by
Non-Governmental Organisations and religious and social clubs or societies
recognised by law whose activity is not for profit and in the public interest;
"locally produced agricultural or veterinary medicines" means –
(a) drugs and vaccines produced in Nigeria for the treatment of animals,
fish and plants including veterinary pharmaceuticals in various prescription
presentations, veterinary nutraceuticals in various prescription presentations,
veterinary biological vaccines, anti-sera, plasma, bacterins, hormones, toxoids,
veterinary biosecurity for example, disinfectants, antiseptics, feed sanitizers
and water sanitizers;
(b) drugs and vaccines produced in Nigeria for treatment of fishes including
dietary supplements for fishes including feed grade amino acids as single
biochemical for example, lysine, methionine, tryptophan, feed grade minerals
as single entity, feed grade vitamins as single entity, feed grade enzymes,
feed grade inorganic compounds as single entity for example, calcium
phosphate, vaccines for fishes including killed vaccines, attenuated vaccines,
deoxyribonucleic vaccines, acid (DNA) vaccines, recombinant vector
vaccines, subunit vaccines, genetically modified vaccines, synthetic peptide
vaccines; and
(c) drugs and vaccines produced in Nigeria for treatment of plants such
as chemical crop protection products commonly referred as pesticides or
agro-chemical including insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and similar products;
"locally produced animal feeds" means feeds for poultry, cattle or
fish;
"machinery" means a mechanical device or the parts that operate together
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to perform a single task, including the accessories necessary to the working
of a machine;
"medical equipment" means devices requiring calibration, maintenance,
repair, user-training and decommissioning, medical equipment used for the
specific purposes of diagnosis and treatment of disease or rehabilitation
following disease or injury, used either alone or in combination with any
accessory, consumable or other piece of medical equipment, including vet-
erinary equipment and devices, excluding cosmetology or fitness devices
and other similar devices;
"medical products" means articles, instruments, apparatus, machine or
software used in the prevention, diagnosis or treatment of illness or disease,
or for detecting, measuring, restoring, correcting or modifying the structure
or function of the body for some health purpose which include implantable,
disposable or single-use medical devices but excludes cosmetology or fitness
devices and other similar devices;
"medical services" means healthcare services for both humans or
animals, rendered by a qualified health practitioner, excluding cosmetology,
spa, gymnasium or similar services;
"pharmaceutical products" means components or finished products of
both modern and traditional medicine intended for human use in the diagnosis,
cure, mitigation, or treatment of disease or injury, and prevention of disease
provided such products are approved by the relevant regulatory authority;
"plant" refers to an assemblage of fixtures, tools, machinery, and
apparatus which are necessary to carry on a trade or industrial business,
including land, buildings, specialised structures, and equipment purchased
off a shelf as a whole or an accumulation of parts which form a plant
following a process of construction, installation, assemblage and transformed
into a state for usage at the site of business;
"purchase" means to obtain, acquire or take possession of a given asset,
property, item or right by paying money or money's worth;
"utilisation of gas in downstream petroleum operations" means the marketing
and distribution of natural gas for commercial purposes, and includes its use
in power generation, liquefied natural gas production, gas to liquid production
or fertiliser plants, and gas distribution pipelines;
"shared passenger road-transport service" means passenger road-
transport service which is available for use by the general public excluding
leased, hired or rented motor vehicles, transportation apparatus for business
or private use, car or ride hailing;
"water" means natural water and table water, spring water, rain water,
pipe borne water, well water and all-natural water of the same kind, all table
water other than sparkling or flavoured water, except water sold –
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(a) in restaurants, hotels, eateries, lounges, cafes, canteens and other
similar settings; and
(b) by contractors, caterers and other similar vendors.
CHAPTER NINE
GENERAL PROVISIONS