(iii) CUSTOM TARIFFS
Within the context of accelerated integration amongst ECOWAS member states, Nigeria is committed to adjusting its tariffs to the ECOWAS common external tariff, ranging from zero to 20% with a four band tariff structure, by 2007. In general, Nigeria has lagged behind in trade reforms and hence has higher average and dispersed tariffs. Alignment with the ECOWAS CET should bring about liberalization and rationalization of Nigeria’s current tariff regime and help simplify customs administration.

(iv) DUTY EXEMPTIONS AND CONCESSIONS
The general import guidelines provide for exemptions from duties on a number of goods, including: aircraft, their part and ancillary equipment; life saving appliances; all goods imported for the official use of a Consular Officer, where the Government of the country represented grants similar privileges; furniture and personal effect of diplomats; goods obtained free as technical assistance materials form donor international organizations or countries; personal and household effects in passengers’ baggage; and military hardware and uniforms.

Various tariff concessions are also in place to attract investment. Duty concessions are granted on certain raw materials used by manufacturers in the communications, telecommunications, glass, baby napkin, motor cycle and bicycle industries, by virtue of their status as “Bonafide” manufacturers. Various special duty concessions have also been granted to the British America Tobacco Company to enable it set up a tobacco plant in Nigeria. Tariff concessions also apply on fertilizers, in support of the agricultural sector.

(v) PREFERENTIAL TARIFFS
As a member of ECOWAS, Nigeria provides tariff preferences to other ECOWAS member states

(vi) OTHER DUTIES AND TAXES
Nigeria bound other duties and charges on all imports at 80%. Additional duties applying only to imports include: a port development levy of 7% of the duties payable; an ECOWAS community levy of 0.5%; a Comprehensive Import Supervision Scheme charge of 1% on the f.o.b. value of imports, a national automotive council levy of 2% on vehicles and parts; and a levy of 10% on the importation of both sugar
and rice.

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