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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
Greeting Cards

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