Our vision: Exporting for sustainable development and job creation

We Promote The ECOWAS Partnership

The New Partnership for Africa’s Development will be successful only if it is owned by the African peoples united in their diversity.  [NEPAD]

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION)
 
Act No. 4

 

Click at the Section or Schedules, highlighted below that you want to download; downloads are in a pdf format.

 

SCHEDULE  1

 

TABLE OF CONTENTS

 

SECTION 1

LIVE ANIMALS; ANIMAL PRODUCTS

 

Section Note

1.         Live animals.

2.         Meat and edible meat offal.

3.         Fish and crustaceans, molluscs and other aquatic invertebrates.

4.         Dairy produces; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

5.         Products of animal origin, not elsewhere specified or included.

 

SECTION II

VEGETABLE PRODUCTS

 

Section Note

6.         Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage .

7.         Edible vegetables and certain root and tubers.

8.         Edible fruit and nuts; peel of citrus fruit or melons.

9.         Coffee, tea, mate and spices.

10.       Cereals.

11.       Products of the milling industry; malt; starches; inulin; wheat gluten.

12..      Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straws and fodder.

13.       Lac; gums, resins and other vegetable saps and extract .

14.       Vegetables plaiting materials; vegetable products not elsewhere specified or included.

 

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

 

15        Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes .

 

SECTION IV

PREPARED FOODSTUFFS;

BEVERAGE, SPIRITS AND VINEGAR; TOBACCO

AND MANUFACTURE TOBACCO SUBSTITUTES

 

 

Section Note

16.       Preparations of meat, of fish or of crustaceans , molluscs  or other aquatic invertebrates .

17.       Sugars and Sugar confectionery.

18.       Cocoa and cocoa preparations.

19.       Preparations of cereals, flour, starch or milk; pastrycooks’ products.

20.       Preparations of vegetables, fruit, nuts or other parts of plants

21.       Miscellaneous edible preparations.

22.       Beverages, spirits and vinegar.

23.       Residues and waste from the food industries; prepared animal fodder. 

24.       Tobacco and manufactured tobacco substitutes. 

 

SECTION V

MINERAL PRODUCTS

 

25        Salt; sulphur; earths and stone; plastering materials, lime and cement.

26.       Ores, slag and ash.

27.       Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

 

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

 

Section Note

28.       Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth

metals, of radioactive elements or of isotopes.

29.       Organic chemicals.

30.       Pharmaceutical products.

31.       Fertilisers.

32.       Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other

colouring matter; paints and varnishes; putty and other mastics; inks.

33.       Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

34.       Soap, organic surface-active agents, washing preparations, lubricating preparation,

artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.

35.       Albuminoidal substances; modified starches; glues; enzymes.

36.       Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible

preparations.

37.       Photographic or cinematographic goods.

38.       Miscellaneous chemical products.

 

SECTION VII

PLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF

 

Section Notes

39.       Plastics and articles thereof.

40.       Rubber and articles thereof.

 

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

THEREOF; SADDLERY AN HARNESS; TRAVEL GOODS

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT

(OTHER THAN SILK-WORM GUT)

 

41.       Raw hides and skins (other than furskins) and leather.

42.       Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

43.       Furskins and artificial fur; manufactures thereof.

 

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;

CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,

OF ESPARTO OR OF OTHER PLAITING MATERIALS;

BASKETWARE AND WICKERWORK

 

44.       Wood and articles of wood; wood charcoal

45.       Cork and articles of cork.

46.       Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

 

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

 

47.       Pulp of wood or of other fibrous cellulosic material; recovered (waste an scrap) paper or

paperboard.

48.       Paper and paperboard; articles of paper pulp, of paper or of paperboard.

49.       Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans.

 

SECTION XI

TEXTILES AND TEXTILE ARTICLES

 

Section Note

50.       Silk.

51.       Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

52.       Cotton.

53.       Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

54.       Man-made filaments.

55.       Man-made staple fibres.

56.       Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and  articles thereof.

57.       Carpets and other textile floor coverings.

58.       Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.

59.       Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

60.       Knitted or crocheted fabrics.

61.       Articles of apparel and clothing accessories, knitted or crocheted.

62.       Articles of apparel and clothing accessories, not knitted or crocheted.

63.       Other made up textile articles; set; worn clothing and worn textile articles; rags.

 

SECTION XII

FOOTWEAR, HEADGEAR, UNBRELLAS, SUN UNMBRELLAS,

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND

PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE

THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

 

64.       Footwear, gaiters and the like; parts of such articles

65.       Headgear and parts thereof.

66.       Umbrellas, sun umbrellas, walking-sticks, seat-stick, whips, riding-crops and parts thereof.

67.       Prepared feathers and down and articles made of feathers or of down; artificial flowers; of human hair.

 

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA

OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

 

68.       Articles of stone, plaster, cement, asbestos, mica or similar materials.

69.       Ceramic products.

70.       Glass and glassware.

 

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS

STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

 

71.       Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad

with precious metal and articles thereof; imitation jewellery; coin.

 

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

 

Section Note

72.       Iron and steel.

73.       Articles of iron or steel.

74.       Copper and articles thereof.

75.       Nickel and articles thereof.

76.       Aluminium and articles thereof.

77.       (Reserved for possible future use in the Harmonized System)

78.       Lead and articles thereof.

79.       Zinc and articles thereof.

80.       Tin and articles thereof.

81.       Other base metals; cermets; articles thereof.

82.       Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

83.       Miscellaneous articles of base metal.

 

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND

REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND

REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

 

Section Notes

84.       Nuclear reactors, boilers, machinery an mechanical appliances; parts thereof.

85.       Electrical machinery and equipment and parts thereof; sound recorder and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

 

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

TRANSPORT EQUIPMENT

 

Section Note

86.       Railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track

fixtures and fittings and parts thereof; mechanical (including electro – mechanical) traffic signalling equipment of all kinds.

87.       Vehicles other than railway or tramway rolling – stock, and parts and accessories thereof

88.       Aircraft, spacecraft, and parts thereof. 

89.       Ships, boats and floating structures.

 

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

 CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS

  AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS,

PARTS AND ACCESSORIES THEREOF

 

90        Optical, photographic, cinematographic, measuring, checking, precision, medical or

surgical instruments and apparatus; parts and accessories thereof.

91.       Clocks and watches and parts thereof.

92.       Musical instrument; parts and accessories of such articles.

 

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

 

93        Arms and ammunition; parts and accessories thereof.

 

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

 

94.       Furniture; bedding, mattress, mattress supports, cushions and similar stuffed furnishings;   

lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

95.       Toys, games and sport requisites; parts and accessories thereof.

96.       Miscellaneous manufactured articles.

 

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

 

97.       Works of art, collections’ pieces and antiques.

98.    (Reserved for special uses by Contracting Parties)

99.       (Reserved for special by contracting parties)

 

 

SCHEDULES

 

ABBREVIATIONS AND SYMBOLS

 

AC             alternating current

ASTM       American Society for testing Materials

Bq              becquerel

“C              degree (s) Celsius

cc               cubic centimetre

cg               centigram (s)

cm              centimeter (s)

cm2             square centimeter (s)

cm3             cubic centimeter (s)

cN             centinewton (s)

DC             direct current

g                 gram (s)

Hz              Hertz

IR               infra-red

kcal           kilocalorie(s)

kg               kilogram(s)

kgf             kilogram force

kN              kilonewton (s)

kPa             kilopascal(s)

KV             kilovolt (s)

KVA         kilovolts (s) –ampere (s)

Kvar         kilovolts(s) –ampere(s)

KW           kilowatt(s)

1                 litre(s)

m                metre (s)

m-               meta-

m2               square metre (s)

nCi             microcurie

mm             millimeter

mN             millinewton (s)

MPa          megapascal(s)

N                Newton(s)

No.             Number

o-               ortho-

p-               para-

t                  tonne(s)

UV             ultra-violet

V                volt (s)

Vol.           Volume

W               watt(s)

%               Percent

xo                x degree (s)

 

 

Examples

1500g/m2                means one thousand five hundred grams per square metre

15oC                    means fifteen degree Celsius

 

 

GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM

 

Classification of goods in the Nomenclature shall be governed by the following principles: 

 

1.             The titles of Sections, Chapters and sub- Chapters are   provided for ease of reference only  for legal purposes, classification shall be determined according  to the terms of the heading and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

 

2.          (a)              Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished articles . It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule),  presented, unassembled or disassembled .

 

(b)           Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other material or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.  The classification of goods consisting of more than one material or substance shall be according to the principle of Rule 3. 

 

3.             When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more heading, classification shall be effected as follows: