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GENERAL EXEMPTION FROM PAYMENT OF DUTY
1. Some advertising materials eg. trade samples that will be re-exported, stickers and posters, framed posters and reproducing of paints, drawings, engraving and etching (but excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purposes of advertising.
2. Aircraft and accessories;
3. Baggage and personal effects (Bonafide);
4. Educational, cultural or scientific materials;
5. Foodstuffs including raw foodstuffs and gari but excluding alcoholic beverages originating from West Africa;
6. Fish, Fishing floats and gear;
7. Food specially put up for infant feeding;
8. Machinery, plant and apparatus and spare parts for agricultural purposes.
9. Plant, machinery and equipment for mining purposes. |
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