LFN – CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) (AMENDMENT) ACT NO. 16 1997

ARRANGEMENT OF SECTIONS

1. Amendment of 1995 No. 4. 1996 No. 13

2. Inserting of section 4A “Concession for utilisation of Nigerian gas.)

3. Amendment of Schedule 1

4. Amendment of Schedule 3

5. Amendment of Schedule 5

6. Amendment of Schedule 7

THE Federal Government hereby [enacts] as follows:-

Amendment of 1995 No. 4. 1996 No. 13.

1.     The Customs, Excise Tariff, Etc. (Consolidation) Decree 1995 (in this Act referred to as “the principal Decree”), as amended, is hereby further amended as specified in the following provisions of this Act .

Inserting of section 4A “Concession for utilisation of Nigerian gas.)

2.     There shall be inserted immediately after section 4 of the principal Decree, the following new section 4A, that is –

4A.    Any machinery, equipment or spare part imported into Nigeria by an industrial establishment, engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties setout in Schedule 1 to this Act .”.

Amendment of Schedule 1.

3.     Schedule 1 to the principal Decree is amended as set out in Schedule 1 to this Act .

Amendment of Schedule 3.

4.     Schedule 3 to the principal Decree is amended as set out in Schedule 2 to this Act .

Amendment of Schedule 5

5.     Schedule 5 to the principal Decree is amended as set out in Schedule 3 to this Act.

Amendment of Schedule 7.

6.     Schedule 7 to the principal Decree is amended as set out in Schedule 4 to this Act

Commencement  date of  Schedules 7 and 8.  1996 No. 13.

7.     For the avoidance of doubt, the provisions of Schedules 7 and 8 to the principal Decree, as inserted by section 6 of the Customs, Excise, etc. Tariff (Consolidation) (Amendment) Act, 1996, shall be deemed to have come into force on 1st March 1995.

Citation

8.     This Act may be cited as the Customs, Excise Tariff, Etc. (Consolidation) (Amendment) Decree 1997 and shall, subject to section 7 of this Act , be deemed to have come into force on 1st January 1997.

2801.1000

2806.1000

2833.2200

2833.3000

3101.0000-
3105.9000

3215.9000

3808.1200

3808.2000 –
3808.3000

3808.9000

5208.1100-
 

5212.2500

In sub-heading 2801.1000, delete the rates of duty and substitute respectively………

In sub-heading 2806.1000, delete the rates of duty and substitute respectively……….

In sub-heading 2833.2200, delete the rates of duty and substitute respectively … … …

In sub-heading 2833.3000 delete the rates of duty and substitute respectively … … …

In sub-headings 3101.0000 – 3105.9000, delete the rates of duty and substitute respectively … …

In sub-heading 3215.9000, delete the entries in the Columns,”H.S. Code”, “Tariff Description” and “Customs Duty Rate” and insert the following new sub-headings and the applicable rates of duty, that is –
3215.9100 – Writing Ink … … …
3215.9900 – Others … … … … …

In sub-heading 3808.1200, delete the rates of duty and substitute respectively … …

In sub-headings 3808.2000 -3808.3000, delete the rates of duty and substitute respectively … …

In sub-heading 3808.9000, delete the rates of duty and substitute respectively … …

In sub-headings 5208.1100 – 5212.2500, delete the rates of duty and substitute respectively … …

25

0

0

0

0

10

0
35

0

0

0

45

25

0

0

0

0

10

0
35

0

0

0

45

25

0

0

0

0

10

0
35

0

0

0

45

5513.1100-
5516.9400

5701.1000-
5705.0000

5801.1000-
5802.3000
and
5804.1000-
5805.0000

6001.1000-
6002.9900

8432.1000-
8437.9000

8507.1000-
8507.2000

8701.1000-
8701.9000

8803.1000-
8803.9000

9401.1000-
9401.9000
and
9403.1000-
9403.9000

9406.0000

In sub-headings 5513.1100 – 5516.9400, delete the rates of duty and substitute respectively … …

In sub-headings 5701.1000 – 5705.0000, delete the rates of duty and substitute respectively … …

In sub-headings 5801.1000 – 5802.3000 and 5804.1000 – 5805.0000, delete the rates of duty and substitute respectively … …

In sub-headings 6001.1000 – 6002.9900, delete the rates of duty and substitute respectively…..

In sub-headings 8432.1000 – 8437.9000, delete the rates of duty and substitute respectively…..

In sub-headings 8507.1000 – 8507.2000, delete the rates of duty and substitute respectively……….
In sub-headings 8701.1000 – 8701.9000, delete the rates of duty and substitute respectively … …
In sub-headings 8803.1000 – 8803.9000 delete the rates of duty and substitute respectively … …

In sub-headings 9401.1000 – 9401.9000 and 9403.1000 – 9403.9000, delete the rates of duty and substitute respectively … …

In sub-heading 9406.0000, delete the rates of duty and substitute respectively … … … … …

45

45

45

45

45

45

45

0

0

65

45

45

45

45

45

45

45

45

0

0

65

45

45

45

45

45

45

45

45

0

0

65

45

AMENDMENT OF SCHEDULE 3 TO THE CUSTOMS, EXCISE TARIFF, ETC.
(CONSOLIDATION) DECREE 1995

IMPORT PROHIBITION LIST (TRADE)

Item No. 13. Delete the entries and re-number accordingly.

Item No. 15. Delete the entries and re-number accordingly.

SCHEDULE 3 Section 5

AMENDMENT OF SCHEDULE 5 TO THE CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) DECREE 1995

GOODS LIABLE TO EXCISE DUTY

Serial Nos 17 – 19 Delete the serial numbers and the entries “H.S. Code”, “Tariff Description” and “Customs Duty Rate” and re-number accordingly.

SCHEDULE 4 Section 6

AMENDMENT OF SCHEDULE 7 TO THE CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) DECREE 1995

GOODS EXEMPTED FROM EXCISE DUTY

Delete paragraph (b) of Schedule 7 and substitute the following, that is –

“(b) goods used in the manufacture of other excisable products where excise duty will be paid on the final products;”.

MADE at Abuja this 12th day of August 1997.

GENERAL SANI ABACHA,

Head of State, Commander-in-Chief of the Armed Forces, Federal Republic of Nigeria.

The Decree amends the Customs, Excise Tariff, Etc. (Consolidation) Decree 1995 to, among other things, reflect the changes in customs duties announced in the 1997 Budget.