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Call: 09-4621597, 4621598, 4621599
E-mail: info@customs.gov.ng, paarhelpdesk@customs.gov.ng
     

CET Tariff - Sections & Chapters

 

    SECTION 1

    LIVE ANIMALS; ANIMAL PRODUCTS

    Section Note

  1. Live animals.
  2. Meat and edible meat offal.
  3. Fish and crustaceans, molluscs and other aquatic invertebrates.
  4. Dairy produces; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
  5. Products of animal origin, not elsewhere specified or included.
  6. SECTION II

    VEGETABLE PRODUCTS

    Section Note

  7. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
  8. Edible vegetables and certain root and tubers.
  9. Edible fruit and nuts; peel of citrus fruit or melons.
  10. Coffee, tea, mate and spices.
  11. Cereals.
  12. Products of the milling industry; malt; starches; inulin; wheat gluten.
  13. Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straws and fodder.
  14. Lac; gums, resins and other vegetable saps and extract .
  15. Vegetables plaiting materials; vegetable products not elsewhere specified or included.
  16. SECTION III

    ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

    PRODUCTS; PREPARED EDIBLE FATS;

    ANIMAL OR VEGETABLE WAXES

  17. Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes.
  18. SECTION IV

    PREPARED FOODSTUFFS;

    BEVERAGE, SPIRITS AND VINEGAR; TOBACCO

    AND MANUFACTURE TOBACCO SUBSTITUTES

    Section Note

  19. Preparations of meat, of fish or of crustaceans , molluscs or other aquatic invertebrates.
  20. Sugars and Sugar confectionery.
  21. Cocoa and cocoa preparations.
  22. Preparations of cereals, flour, starch or milk; pastrycooks’ products.
  23. Preparations of vegetables, fruit, nuts or other parts of plants.
  24. Miscellaneous edible preparations.
  25. Beverages, spirits and vinegar.
  26. Residues and waste from the food industries; prepared animal fodder.
  27. Tobacco and manufactured tobacco substitutes.
  28. SECTION V

    MINERAL PRODUCTS

  29. Salt; sulphur; earths and stone; plastering materials, lime and cement.
  30. Ores, slag and ash.
  31. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
  32. SECTION VI

    PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

    Section Note

  33. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
  34. Organic chemicals.
  35. Pharmaceutical products.
  36. Fertilisers.
  37. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
  38. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
  39. Soap, organic surface-active agents, washing preparations, lubricating preparation, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
  40. Albuminoidal substances; modified starches; glues; enzymes.
  41. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
  42. Photographic or cinematographic goods.
  43. Miscellaneous chemical products.
  44. SECTION VII

    PLASTICS AND ARTICLES THEREOF;

    RUBBER AND ARTICLES THEREOF

    Section Notes

  45. Plastics and articles thereof.
  46. Rubber and articles thereof.
  47. SECTION VIII

    RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

    THEREOF; SADDLERY AN HARNESS; TRAVEL GOODS

    HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT

    (OTHER THAN SILK-WORM GUT)

  48. Raw hides and skins (other than furskins) and leather.
  49. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).
  50. Furskins and artificial fur; manufactures thereof.
  51. SECTION IX

    WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;

    CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,

    OF ESPARTO OR OF OTHER PLAITING MATERIALS;

    BASKETWARE AND WICKERWORK

  52. Wood and articles of wood; wood charcoal.
  53. Cork and articles of cork.
  54. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
  55. SECTION X

    PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

    RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

  56. Pulp of wood or of other fibrous cellulosic material; recovered (waste an scrap) paper or paperboard.
  57. Paper and paperboard; articles of paper pulp, of paper or of paperboard.
  58. Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans.
  59. SECTION XI

    TEXTILES AND TEXTILE ARTICLES

    Section Note

  60. Silk.
  61. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
  62. Cotton.
  63. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
  64. Man-made filaments.
  65. Man-made staple fibres.
  66. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
  67. Carpets and other textile floor coverings.
  68. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
  69. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
  70. Knitted or crocheted fabrics.
  71. Articles of apparel and clothing accessories, knitted or crocheted.
  72. Articles of apparel and clothing accessories, not knitted or crocheted.
  73. Other made up textile articles; set; worn clothing and worn textile articles; rags.
  74. SECTION XII

    FOOTWEAR, HEADGEAR, UNBRELLAS, SUN UNMBRELLAS,

    WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND

    PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE

    THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

  75. Footwear, gaiters and the like; parts of such articles.
  76. Headgear and parts thereof.
  77. Umbrellas, sun umbrellas, walking-sticks, seat-stick, whips, riding-crops and parts thereof.
  78. Prepared feathers and down and articles made of feathers or of down; artificial flowers; of human hair.
  79. SECTION XIII

    ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA

    OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

    GLASS AND GLASSWARE

  80. Articles of stone, plaster, cement, asbestos, mica or similar materials.
  81. Ceramic products.
  82. Glass and glassware.
  83. SECTION XIV

    NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS

    STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

    AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

  84. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.
  85. SECTION XV

    BASE METALS AND ARTICLES OF BASE METAL

    Section Note

  86. Iron and steel.
  87. Articles of iron or steel.
  88. Copper and articles thereof.
  89. Nickel and articles thereof.
  90. Aluminium and articles thereof.
  91. (Reserved for possible future use in the Harmonized System)
  92. Lead and articles thereof.
  93. Zinc and articles thereof.
  94. Tin and articles thereof.
  95. Other base metals; cermets; articles thereof.
  96. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
  97. Miscellaneous articles of base metal.
  98. SECTION XVI

    MACHINERY AND MECHANICAL APPLIANCES;

    ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND

    REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND

    REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

    Section Notes

  99. Nuclear reactors, boilers, machinery an mechanical appliances; parts thereof.
  100. Electrical machinery and equipment and parts thereof; sound recorder and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
  101. SECTION XVII

    VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

    TRANSPORT EQUIPMENT

    Section Note

  102. Railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro – mechanical) traffic signalling equipment of all kinds.
  103. Vehicles other than railway or tramway rolling – stock, and parts and accessories thereof.
  104. Aircraft, spacecraft, and parts thereof.
  105. Ships, boats and floating structures.
  106. SECTION XVIII

    OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

    CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS

    AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS,

    PARTS AND ACCESSORIES THEREOF

  107. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
  108. Clocks and watches and parts thereof.
  109. Musical instrument; parts and accessories of such articles.
  110.  

    SECTION XIX

    ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

  111. Arms and ammunition; parts and accessories thereof.
  112. SECTION XX

    MISCELLANEOUS MANUFACTURED ARTICLES

  113. Furniture; bedding, mattress, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
  114. Toys, games and sport requisites; parts and accessories thereof.
  115. Miscellaneous manufactured articles.
  116. SECTION XXI

    WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

  117. Works of art, collections’ pieces and antiques.
  118. (Reserved for special uses by Contracting Parties)
  119. (Reserved for special by contracting parties)
 
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