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Revised Import Prohibition List (Trade) and other Fiscal Policy Measures
This is to convey the approval of the Federal Executive Council (FEC) of the Revised Import Prohibition List (Trade), as well as other Fiscal Policy Measures. This Circular supercedes our earlier circular Ref. No. 12237/S.25/172 dated 25th February, 2004.
The revised import prohibition list (Trade) and other Fiscal Policy Measures are as follows:
|
|
Description |
H.S. Code |
|
1. |
Live or dead Birds including Frozen Poultry |
0105.1100 0105.9900 0106.0000 0207.1000 0207.3900 0210.9000 |
|
2. |
Pork and Pork Products, Beef and Beef Products, Mutton, Lamb and Goat Meat |
0201 0203 0204 0206 0210 0504 0511 1601 1602 |
|
3. |
Bird’s eggs |
0407.0000 |
|
4. |
Flowers (Plastic and Fresh) |
0603.1000 0603.9000 6702.1000 |
|
5. |
Cassava/Cassava products |
0714.1000 1106.2000 1108.1400 1903.0000 |
|
6. |
Fresh and Dried Fruits |
0801.1100 0814.0000 |
|
7. |
Maize |
1005.1000 1005.9000 1007.0000 1008.2000 |
|
8. |
Wheat Flour |
1101.0000 |
|
9. |
Vegetable Oils and Fats
(But excluding linseed and castor oils and Hydrogenated vegetable fats used as Industrial raw materials). |
1507.1000 1516.2000
1515.1100 1515.1900 1515.3000 1515.9000 1516.2000 |
|
10. |
Sugar Confectionaries (other than Chocolate) Chocolate are excluded because they are not locally produced. |
1704.1000 1704.1000 1704.9000 |
|
11. |
Cocoa butter, Powder and cakes |
1802 1803.2000 1805.0000 1806.1000 1806.2000 1804.0000 |
|
12. |
Spaghetti/Noodles (but excluding Lasagne, Gnocchi, Ravioli and Cannelloni.) |
1902.1100 1902.3000 |
|
13. |
Biscuits |
1905.3000 1905.9000
|
|
14. |
Fruit juice in retail packs |
2009.1100 2009.9000 |
|
15. |
Waters, including mineral waters and aerated waters, containing added sugar or sweetening matter or flavoured, and other non-alcoholic beverages, |
2202.1000 2202.9000 |
|
16. |
Water, including mineral waters and aerated waters, not containing added sugar or sweetening matter or flavoured, ice-snow |
2201.1000 2201.9000 |
|
17. |
Beer (Bottled, Canned or otherwise packed) |
2203.0000 2206.0000 |
|
18. |
Bentonites and Barytes |
2508.1100 2508.1900 2511.1100 2511.1900 |
|
19. |
Bagged cement (excluding white cement). |
2523.2990 |
|
20. |
Medicaments falling under Headings as indicated below:
(a) Paracetamol tablets and Syrups (b) Cotrimoxazole tablets and Syrups (c) Metronidazole tablets and Syrups (d) Chroloroquine tablets and Syrups (e) Haematinic formulations: (i) Ferrous sulphate and ferrous gluconate tables (ii) Folic acid tablets. (iii) vitamin B Complex tablets (except modified release formulations ) (f) Multivitamin tablets, capsules and syrups (except special formulations) (g) Aspirin tablets (except modified release formulations and soluble aspirin) (i) Piperazine tablets and syrups (j) Levamisole tablets and syrups (k) Clotrimazole cream (l) Ampicillin/Cloxacillin combination capsules (m) Ointments – penicillin/gentamycin (n) Pyrantel pamoate tablets and syrups (o) Intravenous Fluids (Dextrose, Normal Saline etc.) |
3003 3004 |
|
21. |
Pharmaceutical, drugs/Regulated products
Imported through all land borders and some Air and sea ports except: (i) Apapa Area 1 Port, Lagos. (ii) Calabar Port (iii) Port Harcourt 1 Port (iv) Murtala Mohammed Int. Airport, Lagos. (v) Mallam Aminu Kano Int. Airport, Kano (vi) Port Harcourt Airport, Port Harcourt (vii) Nnamdi Azikiwe Airport, Abuja. |
3001.1000 3006.6000 |
|
22. |
Toothpastes of all kinds |
3306.1000 |
|
23. |
Finished Soaps and Detergents (but excluding all raw materials which shall also attract 20% duty rate). |
3401.1100 3402.9000 |
|
24. |
Mosquito Repellent Coils Disinfectant and Germicides |
3808.1100 3808.4000 3808.9000 |
|
25. |
Sanitary wares of plastics
And Domestic articles and wares of plastics |
3922.1000 3922.9000 3924.1000 3924.9000 |
|
26. |
Tooth Picks |
3926.9000 4421.9000 |
|
27. |
Rethreaded Paper and Paper Boards |
4012.1000 4012.9000 |
|
28. |
Corrugated Paper and Paper Boards All forms of paper cartons, boxes and cases |
4808.1000 4819.1000 4819.2000 |
|
29. |
Envelopes
Diaries Calendars |
4817.1000 4820.1000 4909.0000 4910.0000 |
|
30. |
Toilet paper, cleansing or facial tissues, towel and similar sanitary articles |
4818.1000 4818.9000 5601.1000 5601.3000 |
|
31. |
Exercise Books |
4820.2000 |
|
32. |
Textile Fabrics of all types and articles thereof and yarn chapters 50-63 but excluding:
(a) Nylon tyre cord
(b) Multifilament Nylon Chafer fabrics and tracing cloth
(c) Textile fabrics, coated, impregnated, laminated or covered with plastics for industrial use
(d) Narrow fabrics
(e) Trimmings;
and Linings
(f) Made-up Fishing Nets (for one year only)
(g) Mosquito Nets;
Textiles Netting fabrics (for one year only).
(h) Gloves for industrial use
(i) Canvas fabrics for manufacture of fan belts
(j) Moulding cups lycra
(k) Elastic Bands
(l) Motifs
(m) Textile products and articles for technical use including linoleum
(n) Transmission or Conveyor belt or belting of textile materials
(o) Polypropylene primary and secondary carpet backing materials (for one year only).
(p) Fibre rope, slings, cables, etc
(q) Mutilated rags
(r) Jute Bags
(s) Fibre/Non Woven
(t) Acetate tow
(u) Lace and Embroidery manufacturers are granted Special concession to import their raw materials of specialized yarn and Base Fabric (Base cloth) of cotton, synthetic and staple fibres falling under the following (i) Yarn
(ii) Base Fabrics
(v) Specialised carpet yarn for the manufacture of carpets to be imported for a period of one year, after which Carpet manufacturers are expected to source their yarn requirements locally
(i) Jute Yarn
(ii) Acrylic Yarn
(iii) Polypropylene yarn and high tenacity yarn of Nylon
(iv) Metallic yarn
(v) Viscose yarn (rayon and filament) |
5902.1000 5902.9000
5111.2000 5112.2000 5901.9000
5903.1000 5903.9000
5806.1000 5806.4000
5808.1000 5808.9000 6002.1000 6002.9900
5909.0000 6117.9000 6217.9000
5608.1100
5608.1900 6304.9100 6304.9900
5804.1000
6116.1000 6116.9900
5907.0000
6212.9000
5604.1000 5604.9000
5810.1000 5810.9900
5904.1000 5911.1000 5911.9000
5910.0000
5407.2000 5803.9000
5607.1000 5607.9000
6310.1100
6305.1000
5001.0000 5003.9000 5101.1100 5105.4000 5201.0000 5203.0000 5301.1000 5305.9000 5501.1000 5507.0000 5602.1000 5603.9400
5403.3300 5403.4200
5401.2000 5402.3300 5402.6200
5208.1100 5208.2100 5208.3100 5512.1100 5512.1900
5307.1000 5307.1000
5509.3100 5509.3200
5402.1000 5402.3100 5402.3200 5402.3900 5402.4100 5402.4900 5402.5100 5402.5900 5402.6100 5402.6900
5605.0000
5402.3100 5403.3200 5403.4100 |
|
33. |
All types of Foot wears and bags including suitcases of leather and plastics (but excluding safety shoes used in oil industries and sports shoes). |
6401.1000 6406.9900 4202.1100 4202.9900 |
|
34. |
Cutlasses, Axes, pick axes, spades, shovels and similar tools |
8201.1000 8201.9000 |
|
35. |
Used compressors Used Air Conditioners
Used Fridges/Freezers |
8414.3000 8415.1000 8415.9000 8415.1000 8415.6900 |
|
36. |
Used Motor vehicles above eight (8) years from the year of manufacture |
8703.1000 8703.9000 |
|
37. |
Fully built and CKD Bicycles, Frames, Forks, Rims and Mudguards. Bonafide Assemblers are to import other parts not banned and source their Rims, Frames, forks and mudguards locally. |
8712.0000 8714.9100 8714.9200 8714.9900 |
|
38. |
Wheel Barrows |
8716.8000 |
|
39. |
Furniture (but excluding stadium chairs and all fittings & accessories used in furniture making, falling in other chapters of the nomenclature e.g chap. 83 |
9401.1000 9401.9000 9403.1000 9404.9000 |
|
40. |
Electric generating sound proof casings (but excluding other prefabricated buildings). |
9406.0000 |
|
41. |
Gaming machines |
6504.3000 |
|
42. |
Ball Point Pens |
9608.1000 |
|
43. |
Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of a kind used for packaging of beverages by breweries and other beverage and drink companies |
7010.9100 7010.9300 |
Other Fiscal Policy Measures
A. Pharmaceutical Sub-Sector
i. Pharmaceutical Raw Materials imported by bonafide pharmaceutical manufacturers shall attract 2.5% duty rate, and shall be VAT free.
ii. All finished pharmaceutical products under chapter 30 that are produced locally but have inadequate capacity to meet national demand shall attract 20% duty rate.
iii. All pharmaceutical products under chapter 30 that are not produced locally shall attract 5% duty rate in line with the 5% recommended as part of the palliative measures to cushion the effects of prices of petroleum products.
iv. Pharmaceutical Grade starch shall attract the following duty rates:
(a) 5% for bonafide pharmaceutical manufacturers only.
(b) 50% for others.
v. The following pharmaceutical packaging materials shall attract a maximum of 5% duty rate, for bonafide pharmaceutical manufacturers only, while other importers shall ay extant duty rates.
(a) Glass bottles – H.S. Code 7010.9100 – 7010.9400
(b) Ampoules – H.S Code 7010.1000
(c) Aluminium Foil – H.S Code 7607.1100 – 7607.2000
(d) PVC/PVDC – H.S Code 3920.4100 – 3920.4200 and 3921.1200
(e) Ropp Caps – H.S Code 3923.5000, 7010.2000 and 8306.1000 – 9000
(f) Collapsible tubes – H.S Code 7612.1000.
vi. In view of government’s new policy on malaria treatment, artemisnin, lumefactirine and amodiaquine (actives) shall attract zero (0%) in addition to 0% imposed on anti-retroviral drugs for HIV/AIDS.
B. Manufacture In-Bond Scheme (MIBS)
The suspension on the importation of banned items under the MIBS scheme has been lifted. However, the Comptroller of Customs should ensure strict supervision and monitoring to guard against diversion.
C. Duty Increase on Finished Ropes & Cables
Finished ropes, cables etc of H.S. Code 7312.1000 – 7312.9000 and twine, cordage, ropes, cables etc of H.S. Code 5607.1000 – 5607.9000 shall attract a duty rate of 40% to protect local manufacturers.
D. Duty Reduction of Steel Wire Ropes & Fibre Ropes
The following Raw materials for the manufacturing of steel wire ropes & fibre ropes imported by bonafide manufacturers only, shall attract 5% duty rate,
(i) Steel Wire (0.26 – 4.75 mm diameters) H.S Code 7217.1000 – 7217.9000 and 7229.1000 – 7229.9000
(ii) Manila Yarn - H.S. Code 5305.2900
(iii) Nylon Yarn - H.S. Code 5402.1000
(iv) Textile Slings - H.S. Code 5609.0000
(v) Fittings for Slings:
a. Shackles - H.S. Code 7315.1900
b. Hooks - H.S. Code 7326.1900
c. Master Links - H.S. Code 7315.8200
d. Steel Sleeves - H.S. Code 7307.2900
e. Aluminium Sleeves - H.S. Code 7609.0000
f. Thimbles - H.S. Code 7326.1900 and 9000
E. Palliative Measures on Vehicles
Fully Built-up Passengers Vehicles (Buses) H. S. Code 8702.1000 – 8702.9000 shall attract 10% duty rate i9n 2005.
F. Industrial Machinery and Spare Parts
All Industrial Machinery and Parts thereof (other than domestic) of Chapters 84, 85 and 90 shall enjoy 2.5% duty rate and shall be VAT free.
G. Duty on Donated Items
All donations from International Donor Agencies/Countries e.g Red Cross, Red Crescent etc. shall, with the approval of the Honourable Minister, attract 0.5% duty rate.
A grace period of 90 days for he newly introduced banned items is allowed to enable all importers who have opened form ‘M’ and must have entered into irrevocable trade agreement before he release of this ban order, process and clear their goods at the prevailing duty rates. However, any new import transaction entered into within the race period or goods that arrived or not cleared from Customs control after 30th June 2005 shall be seized and forfeited to the Federal Government. The grace period expires on 30th June, 2005. The newly introduced banned items are attached herewith.
Please ensure strict compliance with the above directives.
Mrs. Nenadi E. Usman
Honourable Minister of State for Finance
List A
List ff Newly Introduced Banned Items that are affected by the 90 Days Grace Period
The following under listed items which have been approved and placed under the import prohibition list by the Federal Executive Council (FEC) are hereby given 90 days grace period for clearance out of Customs Control. All the under listed items that arrived into the Country, or not cleared out of Customs control after the 90 days grace period expires on the 30th of June, 2005.
|
|
Description |
H.S. Code |
|
1. |
Bird’s eggs |
0407.0000 |
|
2. |
Maize |
1005.1000 |
|
3. |
Cocoa butter, powder and cakes |
1803.1000 1803.2000 1804.0000 1805.0000 |
|
4. |
Medicaments of headings |
3003 3004 |
|
5. |
Disinfectants and Germicides |
3808.4000 9000 |
|
6. |
Sanitary wares of Plastics |
3922.1100 9000 |
|
7. |
Diaries |
4820.1000 |
|
8. |
Greeting Cards |
4909.0000 |
|
9. |
Calendars |
4910.0000 |
|
10. |
Cleansing of Facial Tissues, Towels and Sanitary articles |
4818.2000 9000 5601.1000 5601.3000 |
|
11. |
Ladies foot wears and bags leather and plastic |
4202.1100 4202.9900 6401.1000 6406.9900 |
|
12. |
CKD bicycles, frames, forks rims and mudguards |
8712.0000 8714.9100 8714.9200 |
|
13. |
Electric generating sound proof casings |
9406.000 |
|
14. |
Hollow glass bottles of a capacity exceeding 150mls (0.5litres) |
7010.9100 7010.9300 |
Mrs. Nenadi E. Usman
Honourable Minister of State for Finance
List B
Import Prohibition List
Re: List of Exclusion Exceptions
|
|
Description |
H.S. Code |
|
1. |
Linseed, Castor Oils and Hydrogenated Fats used as industrial raw materials |
1515.1100 1515.1900 1515.3000 1515.9000 |
|
2. |
Chocolates |
1704.1000 9900 |
|
3. |
Lasagna, Gnocchi, Ravioli and Canelloni |
1902.1100 3000 |
|
4. |
White Cement |
2523.2900 |
|
5. |
All Raw Materials for the Manufacturer of Soap and Detergents and shall attract 20% duty |
3401.1100 9000 |
|
6. |
Textiles of chapter 50 – 63 (a) Nylon tyre cord
(b) Multifilament Nylon Chafer fabrics and tracing cloth
(c) Textiles fabrics, coated, impregnated, laminated or covered with plastics for industrial use
(d) Narrow fabrics
(e) Trimmings
and; Linings
(f) Made-up Fishing Nets (for one year only)
(g) Mosquito Nets;
Textile Nettings fabrics (for one year only)
(h) Gloves for industrial use
(i) Canvas fabrics for manufacture of fan belts
(j) Moulding cups lycra
(k) Elastic Bands
(l) Motifs
(m) Textile products and articles for technical use including linoleum
(n) Transmission or conveyor belt or belting of textile materials
(o) Polypropylene primary and secondary carpets backing materials (for one year only)
(p) Fibre rope, slings, cables etc.
(q) Multilated rags
(r) Jute bags
(s) Fibre/Non Woven
(t) Acetate tow
(u) Lace and Embroidery manufacturers are granted special concession to import their raw materials of specialized yarn and Base fabrics (Base cloth) of cotton, synthetic and staple fibres falling under the following; (i) Yarn
(ii) Base fabrics
(iii) Specialized carpet yarn for the manufacture of carpets to be imported for a period of one year, after which carpets manufacturers are expected to Source their yarn requirements locally. |
5902.1000 5902.9000
5111.2000 5112.2000 5901.9000
5903.1000 5903.9000
5806.1000 5806.4000
5808.1000 5808.9000 6002.0000 5909.0000 6117.9000 6217.9000
5608.1100
5608.1900 6304.9100 6304.9900 5804.1000
6116.1000 6116.9900
5907.0000
6212.9000
5604.1000 5604.9000
5810.1000 5810.9900
5904.1000 5911.1000 5911.9000
5910.0000
5407.2000 5803.9000
5607.1000 5607.9000
6310.1000
6305.1000
5001.0000 5003.9000 5101.1100 5105.4000 5201.0000 5203.0000 5301.1000 5305.9000 5501.1000 5507.0000 5602.1000 5603.9400
5403.3300 5403.4200
5401.2000 5402.3300 5402.6200 5403.3100 5403.3200 5403.4100
5208.1100 5208.2100 5208.3100 5512.1100 5512.1900
|
|
7. |
Safely shoes used in oil industries and sports shoes |
6401.1000 6406.9900 4202.1100 9900 |
|
8. |
Stadium chairs and all fittings and accessories used in furniture making, falling in other chapters of the nomenclature e.g chapter 83. |
|
|
9. |
Other prefabricated buildings |
9406.0000 |
Mrs. Nenadi E. Usman
Honourable Minister of State for Finance