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This
section of our website
is dedicated to the
Excise. Here you can
find information about:
Excisable
Items
The
following are goods
liable to excise duty
in the Federal Republic
of Nigeria
| S/N |
H.S CODE |
TARIFF DESCRIPTIONS |
DUTY |
1. |
3303.0000.00, 3304.3000.00 and 3307 |
Perfumes and Other toilet Water, Cosmetics |
5% |
2. |
2202.1000.00 - 2202.9000.91 - 2202.9000.99; 2009.1100.12 to 2009.9000.99 |
Non Alcoholic Beverages, Fruit Juice |
5% |
3. |
3401 or 3402 |
Soap and Detergent |
5% |
4. |
2203.0010.00 and 2203.0090.00 |
Beer and Stout |
20% |
5. |
2204.1000.00 – 2205.9000 |
Wines |
20% |
| 6. |
1902.1100 – 1902.3000 |
Spaghetti/Noodles |
5% |
| 7. |
2206.0000.00 - 2209.0000.00 |
Spirits and other alcoholic beverages |
20% |
| 8. |
2402.1000 - 2402.9000 2403.1000 – 2403.9900.00
|
Cigarettes and tobacco |
20% |
| 9. |
4911.9990.91 |
Telephone recharge cards/vouchers |
5% |
| 10. |
4808.1000, 4819.1000 – 4819.2000
|
Corrugated paper or paper board and cartons, boxes and cases made from corrugated paper and paper board. |
5% |
| 11. |
4818.1000 – 4818.9000 |
Toilet papers, cleansing or facial tissue. |
5% |
Note: Other
goods that will be liable
to excise duty and the
rates applicable will
be determined by the
Government policies.
Excise
Factories
| S/N |
FACTORIES |
CONTACT |
ITEMS |
1. |
Nigeria
Breweries |
|
Star
Gulder X 12 bottles
Legend X 24 bottles
Heineken |
2. |
Guinness
Nigeria (Ikeja) |
|
Large Stout
Small Stout
Harp Larger
Satz Larger
Gordon Spark |
3. |
Sona
Breweries (Otta
Ogun) |
|
Gold
Larger
Tusk Larger
Wilfort Dark
1X12 Bottles
Wilfort Ale 1X24
Bottles
Kronenbourg |
4. |
Jos Breweries (Jos) |
|
Rock
Beer
Class Beer |
5. |
Life
Breweries (Onitsha) |
|
Life
Continental Larger
Beer |
| 6. |
Mopa Breweries (Lokoja) |
|
Larger Beer |
| 7. |
Bendel Breweries (Benin) |
|
Crystal Classic Larger Beer |
| 8. |
Champion Breweries (Uyo) |
|
Champion Beer |
| 9. |
Noble Breweries (Ilorin) |
|
Noble Beer |
| 10. |
Distilleries (Various Factories) Wine and Spirit |
|
Gin (1x24x75cl)
Gin (1x12x20cl)
Gin (1x12x10cl)
Brandy (1x12x75cl)
Brandy (1x12x20cl)
Wine (1x24x75cl)
Wine (1x12x20cl) |
| 11. |
British American Tobacco (Uyo/Kaduna) |
|
London KSF
London Menthol
Rothmans
Dunhill
Benson and Hedges
Royal STD KSF
Royal Menthol |
| 12. |
International Tobacco (Ilorin) |
|
Link Filter
Forum Regular
Target Menthol
Ace
Target Super
Target Soft Cup
Green Spot
Link Plain
Forum Menthol
|
| 13. |
Consolidated Breweries (Awo Omama /Ijebu-Ode) |
|
33 Larger Beer |
| 14. |
International Breweries (Ilesha) |
|
Trophy Beer |
| 15. |
Benue Breweries (Makurdi) |
|
Moore Beer |
| 16. |
IBBL (Kaduna) |
|
Kronenbourg
Gold
Tusk |
Guidelines
/Regulations
-
Manufacturers
of excisable products
are required to apply
for provisional /Final
Approval to Nigeria
Customs Service through
the supervising Area
Command
-
Premises
are entered to enable
officers of this Service
exercise their legal
power and unhindered
access to enter the
premises of a manufacturer
of excisable products
at any time.
-
Manufacturer
of exciseable goods
are also required to
enter into Bond (an
undertaking guaranteed
by an approved Bank)
to pay his excise duty
when due) or make cash
deposit before commencement
of manufacture.
-
Manufactureres
are also expected to
keep the following
records of manufacture
and Return (a) Material
Register (b) Operation
Register (c) Finished
Product Register.
-
Excise
resident officers are
to ensure periodic
supervisory checks
on the operations of
the manufacturer, their
records and ensure
prevailing Excise Duty
is charged and collected
on the manufactured
goods.
Licencing
Requirements
No
person is allowed to manufacture
any exciseable goods unless
he is licensed for that
purpose under the CEMA
Cap. 45 Law of the Federation
of Nigeria, 2004, Excise
(control of Distillation)
Act 1964 No 22. or the
Hydrocarbon Oil Refineries
Act 1965 No. 17 as appropriate.
Intending
Manufacturers are to apply
for Excise Licence in writing
to the Comptroller-General
through the appropriate
Area Controller who forwards
its with a report on the
applicant and the type
of trade for which the
licence is required.
After
due process and on approval
of the application, an
excise licence is issued
in respect of one line
of product and expires
on the 31st day of December
next following the date
of issue.
Licence
fee payable as approved
by Nigeria Customs Service
Board with effect from
January 2003 are as follows:
(a) |
Beer & Stout |
= |
=N=
10,000.00 |
(b) |
Cigarettes |
= |
=N= 10,000.00 |
(c) |
Spirits & Wine |
= |
=N=
3,000.00 |
| (d) |
Others |
= |
=N= 1,000.00 |
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