Home What we do Mgt Team Enquiry Form Contact Us

 

CURRENT IMPORT PROHIBITION LIST (TRADE) AND OTHER FISCAL POLICY MEASURES


The revised imported prohibition list (Trade) and other Fiscal Policy Measures are as follows:

1.      Live or Dead Birds including Frozen Poultry – H.S. Codes 0105.1100 – 0105.9900, 0106,0000.0207.1000 – 0207,3900, and 0210,9000.

2.      Pork and Pork Products, beef and beef products, mutton, lamb and Goat Meat H.S. Codes 0201, 0203, 0204, 0205, 0210, 0504, 0511, 1601 and 1602.

3.      Bird’s eggs – H.S. Code 0407,0000

4.      Flowers (Plastic and Fresh) H.S. Codes 0603, 1000 – 0603,9000, 6702, 1000 – 6702,9000.

5.      Cassava/Cassava products – H.S. Codes 0714, 1000, 1106, 2000, 1108, 1400

6.      Fresh and dried fruits – H.S. Codes 0801, 1100 – 0814,0000.

7.      > Maize – H.S. Code 1005. 1000 – 1005. 9000, Sorghum – H.S., Code 1007. 0000, Millet – H.S. Code 1008.2000.

8.      Wheat Flour – H.S. Code 1101.0000.

9.      Vegetable Oils and Fats – H.S. Code 1507.1000 to 1516.2000 (but excluding linseed and castor oils and Hydrogenated vegetable fats used as industrial raw materials) H.S. Code 1515.1100 – 1515.1900, 1515.3000 and 1515.9000 and 1516.2000).

10.  Sugar Confectionaries (other than Chocolate) – H.S. Code 1704.1000 – 1704.9000. Chocolates are excluded because they are not locally produced.

11.  Cocoa butter, powder and cakes – H.S. Codes 1802-1803.2000, 1805.0000, 1806.1000-1806.2000 and 1804.0000.

12.  Spaghetti/Noodles – H.S. Codes 1902.1100 – 1902.3000 (but excluding Lasagne, Gnocchi, Ravioli and Cannelloni).

13.  Biscuits – H.S. Codes 1905.3000 – 1905.9000.

14.  Fruit Justice in retail packs – H.S. Code 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, - H.S. Code 2202.1000 – 2202.9000.

16.  Waters, including mineral waters and aerated waters, not containing added sugar or sweetening matter or flavoured, ice-snow – H.S. Code 2201. 10002, 2201.9000

17.  Beer (Bottled, Canned or otherwise packed) – H.S. Code 2203.0000 and 2206.0000

18.  Bentonites and Barytes – H.S. Codes 2508, 1100 – 2508, 1900 and 2511.1100 – 2511.1900.

19.  Bagged cement – H.S. Code 2523. 2990 (excluding white cement).

20.  Medicaments falling under Headings 3003 & 3004 as indicated below:

1.      Paracetamol tablets and syrups

2.      Contrimoxazole tablets and syrups

3.      Metronidazole tablets and syrups

4.      Chloroquine tablets and syrups

5.      Haematinic formulations:

§         Ferrous sulphate and ferrous gluconate tablets

§         Folic acid tablets

§         Vitamin B Complex tablets [except modified release formulations]

6.      Multivitamin tablets, capsules and syrups [except special formulations]

7.      Aspirin tablets [except modified release formulations and soluble aspirin]

8.      Magnesium trisilicate tablets and suspensions

9.      Piperazine tablets and syrups

10.  Levamisole tablets and syrups

11.  Clotrimazole cream

12.  Ampicillin/Cloxacillin combination capsules

13.  Ointments – penicillin/gentamycin

14.  Pyrantel parmoate tablets and syrups

15.  Intravenous Fluids (Dextrose, Normal Saline etc)

21.  Pharmaceutical, drugs/Regulated products – H.S. Codes 3001, 1000 – 3006.6000 imported through all land borders and some Air and sea ports except:

1.      Apapa Area 1 Port, Lagos

2.      Calabar Port

3.      Port Harcourt 1 Port

4.      Murtala Mohammed Int. Airport, Lagos

5.      Mallam Amina Kano Int. Airport, Kano

6.      Port Harcourt Airport, Port Harcourt

7.      Nnamdi Azikiwe Airport, Abuja

22.  Toothpastes of all kinds – H.S. Code 3306. 1000

23.  Finished Soaps and Detergents – H.S. Code 3401.1100 – 3402.9000 (but excluding all raw materials which shall also attract 20% duty rate).

24.  Mosquito Repellant Coils – H.S. Code 3808 1100, Disinfectant and Germicides – H.S. Code 3808.4000 – 3808.9000.

25.  Sanitary Wares of plastics – H.S. Code 3922.1000 – 3922.9000 and Domestic articles and wares of plastics – H.S. Code 3924.1000 – 3924.9000

26.  Tooth Picks – H.S. Codes 3926.9000 and 4421.9000

27.  Rethreaded and used Pneumatic tyres – H.S. Codes 4012.1000 – 4012.9000

28.  Corrugated Paper and Paper Boards – H.S. Code 4808.1000, all forms of paper cartons, boxes and cases – H.S. Code 4819.1000 –4819.2000.

29.  Envelopes – H.S. Code 4817.1000, Diaries – H.S. Code 4820.1000, Greeting Cards – H.S. Code 4909.0000 and Calendars – H.S. Code 4910.0000.

30.  Toilet paper, cleansing or facial tissues, towel and similar sanitary articles – H.S. Code 4818.9000 & 5501. 1000 – 5601.3000.

31.  Exercise Books – H.S. Code 4820.2000

32.  Textile Fabrics of all types and articles thereof and yarn chapters 50-63 but excluding:

1.      Nylon tyre cord – H.S. Code 5902.1000 – 5902.9000

2.      Multifilament Nylon Chafer fabrics and tracing cloth – H.S. Code 5111.2000, 5112.2000 and 5901.9000.

3.      Textile fabrics, coaled, impregnated, laminated or covered with plastics for industrial use – H.S. Code 5903.1000 – 5903.9000

4.      Narrow fabrics – H.S. Code 5806.1000 – 5805.4000

5.      Trimmings – H. S. Code 5808.9000, 6002.1000 – 6002.9900 and linings – H.S. Code 5909.0000, 6117.9000 & 6217.9000.

6.      Made-up Fishing Nets – H.S. Code 5606. 1100 (For one year only).

7.      Mosquito Nets – H.S. Code 5608, 1900 and 6304.9100 – 6304.9900; Textile Netting fabrics H.S. Code 5804. 1000 (for one year only)

8.      Gloves for industrial use H.S. Code 6116.1000 – 6116.9900

9.      Canvas fabrics for manufacture of fan belts – H.S. Code 5907.0000

10.  Moulding cups lycra – H.S. Codes 6212.9000

11.  Elastic Bands – H.S. Code 5604.1000 – 5604.9000

12.  Motifs – H.S. Code 5810.1000 – 5810.9900

13.  Textile products and articles for technical use including linoleum H.S. Code 5904.1000, 5911.1000 – 5911.9000

14.  Transmission or Conveyor Belt or belting of textile materials – H.S. Code 5910.0000

15.  Fibre Rope, Slings, Cables etc – H.S. Code 5607.1000 – 5607.9000

16.  Mutilated Rags – H.S. Code 6310.1100

17.  Jute Bags – H.S. Code 6305. 1000

18.  Fibre/Non Woven – H.S. Codes 5001.0000 – 5003.9000, 5101.1100 – 5105.4000, 5201.0000 – 5203.0000. 5301. 1000 – 5305.9000, 5501.1000 – 5507.0000 & 5602.1000 – 5603.9400.

19.  Acetate tow – H.S. Code 5403.3300 and 5403.4200

20.  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 H.S. Codes for a period not exceeding 2 years.

§         Yarn – H.S. Codes 5401. 2000, 5402.3300, 5402.6200

§         Base Fabrics – H.S. Codes: 5208.1100, 5208.2100, 5208.3100, 5512.1100 – 5512.1900.

21.  Specialized 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 requirement locally.

§         Jute Yarn – H.S. Code 5307, 1000-2000

§         Acrylic Yarn – H.S. Code 5509.3100 –3200

§         Polypropylene Yarn and High Tenacity Yarn of Nylon – H.S. Code 5402.1000, 5402.3100, 5402.3200, 5402.3900, 5402.4100, 5402.4900, 5402.5100, 5402.5900, 5402.6100 and 5402.6900.

§         Metallic Yarn – H.S. Code – 5605.0000

§         Viscose Yarn (Rayon and filament) H.S. Code 5403.3100, 5403.3200 and 5403.4100.

33.  All types of Foot wears and Bags including suitcases of leather and plastics – H.S. Code 6401.1000 – 6401.1000 – 6406.9900 and 4202.1100 – 4202.9900 (but excluding safety shoes used in Oil Industries and Sports Shoes).

34.  Cutlasses, Axes, Pick axes, spades, shovels and similar tools – H.S. Codes 8201.1000 – 8201.9000.

35.  Used Compressors – H.S. Code 8414.3000, Used Air Conditioners – H.S. Code 8415.1000 – 8415.9000 and Used Fridges/Freezers – H.S. Code 8418.1000 – 8418.6900.

36.  Used Motor Vehicles above eight (8) years from the year of manufacture – H.S. Code 8703.1000 – 8703.1000 – 8703.9000.

37.  Fully built and CKD Bicycles, Frames, Forks, Rims and Mudguards, H.S. Codes 8712.0000, 8714.9100, 8714.9200 and 8714.9900. Bonafide Assemblers are to import other parts not banned and source their Rims, Frames, Forks and Mudguards locally.

38.  Wheel Barrows – H.S. Code 8716.8000

39.  Furniture – H.S. Code 9401.1000 – 9401.9000 and 9403.1000 – 9404.9000. But excluding Stadium Chairs and all fittings & accessories used in furniture making, falling in other chapters of the nomenclature e.g. Chap. 83.

40.  Electric generating sound proof casings – H.S. Code 9406.0000 but excluding other prefabricated buildings.

41.  Gaming machines – H.S. Code 9508.1000

42.  Ball Point Pens – H.S. Code 9508.1000

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 – H.S. Code 7010.9100 – 7010.9300.

OTHER FISCAL POLICY MEASURES

A. PHARMACEUTICAL SUB - SECTOR

1.      Pharmaceutical Raw Materials imported by Bonafide Pharmaceutical Manufacturers shall attract 2.5% duty rate, and shall be VAT free.

2.      All finished pharmaceutical products under chapter 30 that are produced locally but have inadequate capacity to meet national demand shall attract 20% duty rate.

3.      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.

4.      Pharmaceutical Grade Starch shall attract the following duty rates:

o        5% for Bonafide Pharmaceutical Manufacturers only.

o        50% for others.

5.      The following pharmaceutical packaging materials shall attracts a maximum of 5% duty rate, for Bonafide Pharmaceutical Manufacturers only, while other importers shall pay extant duty rates.

o        Glass bottles – H.S. Code 7010.9100 – 7010.9400.

o        Ampoules – H.S. Code 7010.1000>

o        Aluminum Foil – H.S. Code 7607.1100 – 7607.2000

o        PVC/PVDC – H.S. Code 3920.4100 – 3920.4200 and 3921. 1200

o        Ropp Caps – H.S. Code 3923.5000, 7010.2000 and 8309.1000 – 9000.

o        Collapsible tubes – H.S. Code 7612.1000

6.      In view of government’s new policy on malaria treatment, artemisnin, lumefantinine 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.

1.      Steel Wire (0.26 – 4.75mm diameters) H.S. Code 7217.1000 – 7217.9000 and 7229.1000 – 7229.9000

2.      Manila Yarn - H.S. Code 5305.2800

3.      Nylon Yarn - H.S. Code 5402.1000

4.      Textile Slings - H.S. Code 5509.0000

5.      Fittings for Slings

o        Shackles - H.S. Code 7315.1900

o        Hooks - H.S. Code 7326.1900

o        Master Links - H.S. Code 7315.8200

o        Steel Sleeves - H.S. Code 7307.2900

o        Aluminium Sleeves - H.S. Code 7609.0000

o        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 in 2005.
LIST A
LIST OF 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 are liable to seizure and forfeited to the Government. The 90 days grace period expires on the 30th of June, 2005.

1.      Bird’s eggs - H.S. Code 0407.0000

2.      Maize - H.S. Code 1005.1000

3.      Cocoa butter, powder and cakes - H.S. Code 1803.1000-1803.2000 1804.000, 1805.0000

4.      Medicaments of headings - H.S. Code 3003 and 3004

5.      Disinfectants and Germicides - H.S. Code 3808.4000-9000

6.      Sanitary wares of plastics - H.S. Code 3922.1100-9000

7.      Diaries - H.S. Code 4820.1000

8.      Greeting Cards - H.S. Code 4909.0000

9.      Calendars - H.S. Code 4910.0000

10.  Cleansing of Facial Tissues, Towels and Sanitary articles - H.S. Code 4818.2000-9000 and 5601.1000-5601.3000

11.  Ladies foot wears and bags Leather and plastic - H.S. Code 4202.1100-4202.9900, and 6401.1000-6406-6406.9900

12.  CKD bicycles, frames, forks Rims and mudguards - H.S. Code 8712.0000, 8714.9100, 8714.9200

13.  Electric generating sound Proof casings - H.S. Code 9406.0000

14.  Hollow glass bottles of a Capacity exceeding 150m (0.15 litres) - H.S. Code 7010.9100-7010.9300

F. INDUSTRIAL MACHINERY AND SPARE PARTS
All Industrial Machinery and Parts thereof [other than domestic of chapters 4, 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 the newly introduced banned items is allowed to enable all importers who have opened from ‘M’ and must have entered into irrevocable trade agreement before the release of this ban order, process and clear their goods at the prevailing duty rates. However, any new import transaction entered into within the grace 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.

 Copyright@2008www.ellisbonavint.com  All right reserved            Designed by www.hostallafrica.net                                 E-mail Login