May 16th, 2014 CIRCULAR NO. 005/2014 RE

May 16th, 2014 CIRCULAR NO. 005/2014 RE

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Tariff & Trade,
Import & Export,
Headqu~rters,
Wuse Z,one 3,
Abuja.
4t11 March, 2014
NCS/T&T/I&E/O 17/VOL.XII
ALL DCGs,
ALL ACGs,
ALL ZONAL CO-ORDINATORS,
ALL CACs,
ALL HEADs OF UNITS.
CIRCULAR NO. 005/2014
RE: EXTENSION OF ECOWAS COMMON EXTERNAL TARIFF 2008 - 2012
AND THE FISCAL POLICY MEASURES FOR 2014
I am directed to forward herewith copy of the Federal Ministry of
Finance circular Ref. No. BD.12237/SA03/T1/221 dated 23"d January, 2014
conveying the extension of the ECOWAS Common External Tariff (CET)
2008 - 2012 until 31 st December, 2014 and the 2014 Fiscal Policy
Measures.
2.
3.
FEDERAL MINISTRY OF FINANCE .
,
..~
'
Office of the Go-ordinating Minister for the Economy I Han. Minister
Al1madu Bello Way,
Central Business District,
P.M.B. 14 Garki, AbLja, . '_', ,,__
.,.. _.--..,j,.,.
Nigeria. ':.' ,~:., '.: ::. .
~
"~)f-:RVICE
Ref. No.8 ,12237/5, 03/Tl/2~1
1if: 09-670244£
0818014740[
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,
....
CIRCULAR
The Governor,
CentralBar k of Nig ria,
Central Business
Di~trict,
. Abuja.
he
~onourable
Minister,
he Honoura I Minister,
Federal Ministry of Agriculture &
Federal Ministry ofTrade
Water Resourc s,
Investment,
Old Secretariat Complex,
_. Area 1, Garki, Abuja.
FCDA Complex; Abuja.
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The Director-General,
The Executive Director/CEO,
8udget Office of the Federation;
Nigeria [xpbr~ r romotion Council,
Federal Ministry of
C~ntral Area.
Fina~,
No. 40, Blantyre Street,
Abu]a.
Wuse II, Abuja.
Ag. Executive Chairman,
The,Dire tor-General,
Federal Inland Revenue Service, .
Raw Material Research and
Revenue House,
Development Council,
Sokode Crescent,
Aguiyi Irdnsi W y,
Wuse Zone 5, Abuja.
Maitama, Abuja.
The Executive Secretary,
The Comptroller-General, :
NI eria Investment Promotion
Nigeria Customs Service,
Commission,
Ag iyi lransi Way,
Customs House,
Wuse Zone 3,
Maitama, Abuja
• Abuja.
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EXTENSION OF ECOWAS COMMON EXTERNAL TARIFF Z~08 - 2012
I
AND THE FISCAL POLICY MEASURES FOR 2014
l
~I
I wish to confirm herewith that His Excellency, Mr. PI"esidcnt, has approved the
xtension of the 200~_- 2012 Common External Tariff (Cn) for a period of one year (1) with
effect from 1st Janu8cy, 2014.. The new ECOWAS CET will take effect on 15 January, 2015,
following the
2.
rec~nt~onc1L1sioh of the negotiations.
Also approved 15 theattachecl amendments of 196 Tariff Lines of the 2008 - 7.012
Common External Tariff (CET).
3.
Please ensure compliance.
--
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Nf\~ Tf\l\lFf ~c;\;11 ~AS
, TAKING EFFECT FROM 1ST JANUARY 2014
AMENDMENTS TO l008· 2.0ll CO.!'v1MON EXTE
SiN
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liS CODE
EXTENDEDI
DUTY RATE RECOMMENDED
DESCRIPTION
FQR IMPLl:MENTATION
1
0402.1029.00
Milk - Other
:i%
2
o 02.2129.00
Milk - Other
5%
3
0402.2929.00
M\lk - Other-liquid
5%
'I
0403. 091.00
-
In powder form
501
10
5
0404.9000.00
.-
Whey Permeate p'owder-Other
SO,
'0
6
0703.1000.00'
O~lons and shallots
SO,'a
"
,
'.
..
"
,
,
7
0902.4000.00
0lher black tea (fermented) and partly
ferment d tea.
5%
8
1502.1000.00
Tallow
5%
9
1502.0090.00
Other
SO,
,0
i10
1901.9000.92
Malted b v rag!! powder/liquId In bulk not
I '
le5s than 25kg
2002.9011.00 and
2002.9019.00.
Tomato Paste
11
1,,5%
5%
12 2002.9020.00
~~mato paste, powder or concentrate, put
u for retail sale
3 % + 15% levy
13 2002.9090.00
O,ther
35%
14 20.09
F ult Juices ill retail packs
16 2106.9090.99
17 2203.0090.00
18 2207.2010. 0
5%
flavour
--
5
ether
dther
,
'
19 2501.0020.00
refined salt, table salt and other
20 2710.1939.90
Other
21 2710.9900.00
other
22 2807.0000.00
SulphurIc AcId,
23 2817.0000.00
\
Zfnc oxfdei Zfnc peroxfde.\.
24 2828.9090.00
00",
(t
~ags.
25 2833.3000.00
Afums
26 2839.1900.00
Other
!
V
\ I
35%
In
•
c$I:/
.... ~~~
~ .
,;'<, ~fJi}
,L~~
....:..) ;:.
)~~I?
"t'
c" ,.,.,
}{
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+ 35% Levy
5%
.
\r,~
oleum~\',,\
5%
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\ ), /'
(\
n
35%
,
- Undenatured ethyl alcohol of an alcoholic
s. rength by volume of 80 % vol. or hIgher: '
For medical, pharmaceutical or scientific
pu rposes
I
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Sia1t for human consumption Including
,
levy
35%
Fbod preparations not elsewhere sp cifled-
15 2106.9090.91
+ 15~/
5%
5% dUly + 5% levy
20%
so,
'"
20%
10% duty + 5% fevy
SIN
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HS COD
,
DUTY nATE RECOMMENDED
OP,CRlPTION
1"01\ IIVIPlErYlEl'Il ""!fOrt
27 3204.170000
Pigm nts and prepar"atlons base thereon
28 3208.9020.00
Paints based on polyesler
29 3208.9020.00
Other ... PaInts
30 32 1.0000.00
Prepared driers
31 3212.1000.00
Stamping foils
501
/0
"
~
32 3212,9000,00
Other
., -
33 3215.110012
,
..
~
"'\.
31\ 3302,1000,00
20%+10% levy
5°~
;0
01
10
:>%
..
Printing ink bulk for NSPMC
0%
~ixtures of odoriferous substances and
mixtures (including alcoholic solutions) with
aI basis of one or -more of these substances,
of a kind used as raw materials In Industry;
other preparations based on odoriferous
substances, of a kind used for the
I
manufacture of beverages.
35 3302,9090.00
5°1
/0
I
dorlferous substance/Perfumes
36 3401.1920.00
_urface active products and preparation
37 3402,9000,00
CDther
..
35%
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fl
/•
38 3403.1900.00
I( ther
39 3506.9100.00
.:< ~ i
It eadlngs 39.01 to 39.13?r on rjOl,be~
!/'~' .
(
lether
~>c.., ~~L~
40 3506,9900,00
l1 3701.3000.00
Il tiler plates and film, with any
ceding 255mm
42 3707.900 ,00
43 3802.9000.00
44 3810.1000.00
t'\
- Adhesives based on polymers of
r,o
v~-~~;
I
r",
°lther
..u~
- J)/l~
sid~\0 ~ ~':;)~
~
~ .~.
P ckling preparations for metalsufaces,
S°l
/0
5%
5%
5%
5~:.
5°1
/0
5%
-
5"//0
s Idering, braslng or welding powders
.-
5~~
5%
,
~~'§J
ether
,
,
45 3814.0000.00
olrganlC composite solvents and thinel's, not
elsewhere speclfl~d or includE!d,prepare
p~lnt or vanish remover
46 3817.0000.00
Mixed alkylbenzenes and mixed
alkyl naphthalenes
5%
47 3823.1900,00
industrial monocarboxylic fatty acids-other
5%
48 3824.6000.00
Sorbitol other than that of subheading
290544
5%
Other
5,}~
9 3824,9099.00
.
S°;
;0
SO 3903.1900,00
Polymers of Styrene in primary forms:
Other
10O/C
51 3903.9000.00
Others
10%
rOlfl
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HS CODE
SIN
83
DUTY RATE RECOMMENDED
DESCRIPTION
fOR HY1Plfl'l1ENfATION
In rolls of a width not exc.eeding 150mm or
In rectangular (Including square) sheets,
with one side not exceeding 435mm and
48.11
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10% + 10% levy
the other side not exceedIng 297mm in the
unfolded state.
Paper, paperboard, cellulose wadding and
webs of cellulose fibres, coated,
Impregnated, covered, surface-coloured,
84 48.11
.­
surface-decorated or printed, In rolls or
..
rectangular (Including square) sheets, of
any slle, other than goods of the kind
described In heading 48,03,48,09 or 48.10
"
-.
5%
(tetrapak)
~L
85 4817,1000,00
Envelopes
35%
86 4819,2000.00
cartons, boxes lined with polypropylene
35%
87 4821.1000,00
Printed labels
20%
FIlter paper and paperboard
5°'
'0
1
88 4823.2000:00
I
89 4901.1000.00
,
In single sheet, whether or not folded
,
::>clentlfic or School printed books,
proc.hures, leaflets and similar artIcles
'90 4901.9910.00
20%+30% levy
rade advertising materIal catalogues and
91 4911.1000.00
35%
20%+30% levy
he like
92 5208.1100.00
Plain weave weighing not more than
00g/rn2
20%
93 5208.1200.00
~Ialn weave weighing m'ore than 100g/m2
20%
94 5208.1300.00
-thread or 4-thread twill, Inclu~1lng cross
will
95 5208.1900.00
~ther fabr1cs
96 5307.2000.00
Jute yarn 16/2 ply
97 5403.3300.00
98 5407.2000.21
99 5501.3000.00
..
'lao
5503.3000.00
-
,
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elluose aceta te tow
olypro~Ylene primary carpet backing
~ynthetlC staple fibre
l')1odacryllc
of acrylic or
(\
~crv\lC or modacryllc
~/
L\
N ..
I
!.I ...
~) ~~'
.( ;( ~~
\
20%
20%
5%
S%
5%
5°1
10
c..'
Q
"'0 ~:~
)f;§
~
5%
T.~;)
101 5506.3000.00
Synthetic staple fibre of acrylic or
modacryllc
102 5506.3000.00
I\cryllc or modacrylic
103 5506.9000.00
Synthetic staple fibre of acrylic
mod acrylic: Other
104 5509.2100.00
Single yarn(lOO% spun polyester yarn
10 5 5512.1100.00
Unbleached or bleached
20%
106 5512.2100,00
Unbleached or bleached
20%
107 55lZ.9100.00
Unbleached or bleached
20%
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.p
"..~.
'~
~')'~~ .t:i
.
5%
5%
l)_~r ~
or'~
(if
­
5%
10
5°'
1/
SiN
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HS CODE
108 5513.1100.00
Of polyster st pi
111 5513.1900.00
Olller woven fabrics of polyster
20%
Twines, cordage, ropes and cables whether
or not plaited or braIded and whether or
sheathed with rubber or plastices;
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115 6305.3300.00
116 6810.1900.00
117 6908.1000.00
118 6908.9000.00
I
II
I
"
119 7003.1200.00
FE
Fe
.
UI
Polypropylene secondary carpet backlng
5%
Other, of polyethylene or polypropylene
strip or the like
/
/
V
Other
;/
10%
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TIles, cubes and slmllar articles
35%
35%
35%
,. "- 1\ ( / '
Other
Coloured throughout the maSS(b~~ • \
tInted) opaclfled, flashed or flavIn
(
~~\)l·20% duty + 10% levy
absorbent, reflectIng ar nan-reflectln 0, ~
layer
~ ~
20% duty"* 10% levy
Other
,
~"ft ~V·
~\'.0,·~
c?":'~~"- ~o1'-lV"P
,~~~4
...:/
"
20% duty + 10% levy
WIre sheets
122 7003.3000.00
Profiles
123 7004.2000.00
Glass, coloured throughout ti,e mass
(body tlnted)apaclf'ed, flashed ar havIng
an absorbent, reflectIng ar non-reflectIng
layer
20% duty + 10% levy
Other glass
20% dl/ty + 10% levy
- Non-wired glass, havIng an absarbent,
reflectIng ar non-reflectIng layer
20% duty + 20% levy
•• Coloured throughout the mass (body
tfnted), opacIfied, flashed or m~rely
surface ground
20% duty + 20% levy
I
,
125 7005.1000.00
dl
\e
35%
121 7003.2000.00
124 7004.9000.00
!
:
Carpets and other textile floor coverings,
tufted, whether or not made up
\,,/:J
120 7003.1900.00
ec
"
20%
not Impregnated, coated, covered or
5703.1000.00 ­
5703.9000.00
114 5803.0000.10
\
20%
20%
113
TI
~
Other woven fabrics of poly ster sta Ie
fibre
-.
I
20%
1105513.1300.00
5607.9000.00
3
IMPLEMENTATION
fibre, plaln weave
twill of polyester staple fibres
56.07:
5607.4100.00
112 5607.4900.00­
5607.5000:00 .
5
Fon
3-thread or 4-thread twill, Including cross
109 5513.1200.00
c
DUTY RATE RECOMMENDED
DESCRIPTION
1
126 7005.2100.00
:
:
'
(1~"-
20% duty + 10% levy
Glass bent, edge worked, engraved,
127 7006.0000.00
drilled, enamelled or otherwIse worked but
10%
not framed or filled with other materIals
H
12 B 7010.9021.29
Other (Glass bottles)
35%
129 7010.9031.29
Other (Glass bottles) carboys, bottles &
flasks
35'Y + 10% levy
13 o 12.08
Flat-rolled products of Iron or non-alloy
steel; of a width of 600mm or more, hot­
rolled, not clad, plated or coaled .
y
a
..
10% levy
0%
.
I
SIN
HS
DUD'RATE RECOMMENDED
. DE!:CPIPT10N
CODl:~
FOR IMPLEMENTATION
7209.1500.00 ­
131
7209.9000.00
Flat -rolled products of Iron or lion-alloy
steel, of a width of 600111111 or more, cod
rolled (cold-redllcedj,not clad, plated or
coated.
1327 210.30.00.00
- Electrolytically plated or jated
133 7210.41.00.00
-- Corrugated
/-- , '/' /,f(,;.
35% duty +10% levy
--­ In calls
,
35% duty +10% levy
I
134 7210.49.10.00
135 7210.49.90.00
-
136 7210.61.10.00
--
~-- other
--­
In calls
137 7210.61.90.00
-­
Other
13~1 7210.69.10.QO
-­ In calls
0
35%
.<~.
35% duty +10% levy
zinc
j\J ~~\~~f~
{\Ve '_c. .
-{\~~~~;~.
··~"t.
1~~~~
35% duty +10% Levy
35% duty +10% levy
35% duty +10% levy
0;'
/L."<J..oD..~ J\.',?-T
35% duty +10% levy
-­ Other
~~'\)v.-Q.~'
35% duty +10% levy
--lin coils
C"Y
35% duty +10% levy
139: 7210.5900.00
140 7210.70,10.00
141 7210.70.90.00
-­ other
35% duty +10% levy
14~ 7210.7000.79
Pc intecl or coated with other materials
35% duty +10% levy
143' 7210.9000.00
-­ other
1t~ 7213.91.00.92
0 a diameter S.Smm and above
14:>
7213.9100.99
I
-­
146
-- pther
7213.99.00.00
·35% duty +10% levy
35%
35% + 10% levy
Other
35% + 10% Levy
7216.1000.00­
147
7216.4000.00
Angles, shapes and section of Iron or non
alloyed steel
5%
148 7217.1000.11
-. Of a diameter not ~xceedlng 5.5mm
20%
149 7217.1000.19
-­
150 7217.2000.21
-­ Of a diameter not exceeding 5.5mm
35% + 10% levy
other
5%
-.
EI uipment for scaffolding, shuttering,
popping or pltpropplng
151 7308.4000.00
Pc les with or without lighting fittings of a
152 7308.90.10.00
153 7308.90.90.00
154 7312.1090.00
2.0%
-
20%
h 19ht of Bcm or more
20%
other
r-­
Other galvanized
steel
cables
el~ctrlclty
for
5%
I
155 73 8.1500.00
Other screws and bolts, whether or not
wIth their nuts or washers
10%
156 7318.2300.00
RIvets
10%
157 7323.9200.00
Of cast iron enamelled
35%+20% levy
(Enamelware/casserole)
15 8 7323.9300.00
Of stainless steel
35%+20% levy
15 9 7323.9400.00
of Iron (other than cast Iron) or stell,
en ameli ed (Ena melwa ref casserole)
35%+20% levy
16o 7326.1900.00
Other
16 1 7408.1900.00
Copper Wire: Otller
16 Z 7413.0000.00
Stranded Copper wire
35%
16 3 7601.1000.00
Aluminium not alloyed
O"!
10
164 7601.2000.00
Aluminium alloyed
10%
5%
.­
rt.t'
0%
SiN
HS CODE
DESCRIP I
165 7602.0000.00
I
J
DUn RI\1E RECOMMtNOl\)
N
FOR IMPLEMENTATION
/0
0°'
Aluminium waste and scrap
'C'
166 7603.1000.00
- Powders of non-lamellar structure
167 7 604.1000.00
Of Aluminium, not alloyed
10%
-- Hollow profiles
-- Other
-- Corrugated
.- Corrugated
--- Corrugated
--- Other
35%
35%
35%
35%
-.-- Painted, coated or varnished
35%
Other
35%
35%
177 7606.9290.99
.--. Painted coaled or varnished
-.-. Other
178 7607.2000.21
,Printed Aluminum Foil
5%
179 7614.1000.00
Stranded Aluminium wire: wltll steel core
35%
168
169
170
171
172
7 604.21.00.00
7604.29.00.00
7 606.11.10.00
7606.12.10.00
7606.91.10.00
173 7606.91.90.00
174 7606.9190.92
175 7606.9190.93
.. --
-
..
'.
176 7606.9290.94
35%
35%
35,~
35%
rtop
ers,capsandltds(lncludlngcrown
corks,screwcapsandpourlngstoppers),caps
U1e,forbotll",thre,ded b" ng"b ,"gm~~
ealsandother packing accessorIes, of b
e
tnetal.
1~0 8309.1000.11
181 8309.9000.91
I~or pharmaceutical Industry
182 8414.8000.89
IQther
I(I ther (FBU Television)
184 8528.7219.00
IFI"
185 8516.6000.61
!( KD Cookers
186 8S3G.1000,00
189 8536.6100.00
P,nel Telev','on(FPTV}
f\
I/~.J "~
20%
f' ~~
~.
20%
\ f't---:<
I '\..,'
L.+."
..,~1'3'
Q.... Y'~
• (<)
I
I ~oulded case circuit breaker
-.-..
.3
i"6~· k)~'
0~.·
.8~ ~oi.'
i!c~91A'
Fuses
187 8536.2000.00
188 8536.5000.00
I'"
~or pharmaceutical Industry
183
8528.7219.00
u!
.,
'.
5%
35%
35%
5°'
/0
10%
10%
oither swltches- fluorescent starters
10/~
L~mp holders
10%
\
190 8536.6900.00
O:ther
35%
191 8536.9000.00
O:ther Lamp holder parts
10%
19 2 8708.3000.00
Brakes and servo-breakers; parts th'!reof
35%
193 8712.0000.19
other, including fully built units
194 9020.0000.00
Other breathing appliances and gas masks,
excluding protectIve masks having neither
mechanical parts nor replaceable filters.
0%
5 9401.3000.00· .
9401.8000.00
Seats
35%
6 9403.1000,00­
9403.6000.00
other furniture and parts thereon
35%
19
19
•••• 1
35%+20% Levy
,