LISTE XLIII - NIGERIA
Page 3 G/MA/TAR/RS/501 SCHEDULE XLIII - NIGERIA 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION I – AGRICULTURAL PRODUCTS 
SECTION I–A - TARIFFS This schedule is authentic only in the English lang uage 
Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
Live horses, asses, mules and hinnies.    0101 
- Horses :    0101.2 
- -  Pure-bred breeding animals 150 80   0101.21.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0101.29.00 UR/94, 
WT/Let/628 
- Asses 150 80   0101.30.00 UR/94, 
WT/Let/628 
- Other 150 80   0101.90.00 UR/94, 
WT/Let/628 
Live bovine animals.    0102 
- Cattle :    0102.2 
- -  Pure-bred breeding animals 150 80   0102.21.00 UR/94 
- -  Other 150 80   0102.29.00 UR/94 
- Buffalo :    0102.3 
- -  Pure-bred breeding animals 150 80   0102.31.00 UR/94 
- -  Other 150 80   0102.39.00 UR/94 
- Other 150 80   0102.90.00 UR/94 
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.    0105 
- Weighing not more than 185 g :    0105.1 
Page 4 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Fowls of the species Gallus domesticus 150 80   0105.11.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Turkeys 150 80   0105.12.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Ducks 150 80   0105.13.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Geese 150 80   0105.14.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Guinea fowls 150 80   0105.15.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- Other :    0105.9 
- -  Fowls of the species Gallus domesticus 150 80   0105.94.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Other 150 80   0105.99.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
Other live animals.    0106 
- Mammals :    0106.1 
- -  Primates 150 80   0106.11.00 UR/94, 
WT/Let/628 
- -  Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 150 80   0106.12.00 UR/94, 
WT/Let/628 
- -  Camels and other camelids (Camelidae) 150 80   0106.13.00 UR/94, 
WT/Let/628 
- -  Rabbits and hares 150 80   0106.14.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0106.19.00 UR/94, 
WT/Let/628 
Page 5 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Reptiles (including snakes and turtles) 150 80   0106.20.00 UR/94, 
WT/Let/628 
- Birds :    0106.3 
- -  Birds of prey 150 80   0106.31.00 UR/94, 
WT/Let/628 
- -  Psittaciformes (including parrots, parakeets, macaws and cockatoos) 150 80   0106.32.00 UR/94, 
WT/Let/628 
- -  Ostriches; emus (Dromaius novaehollandiae) 150 80   0106.33.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0106.39.00 UR/94, 
WT/Let/628 
- Insects :    0106.4 
- -  Bees 150 80   0106.41.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0106.49.00 UR/94, 
WT/Let/628 
- Other 150 80   0106.90.00 UR/94, 
WT/Let/628 
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.    0207 
- Of fowls of the species Gallus domesticus :    0207.1 
- -  Not cut in pieces, fresh or chilled 150 80   0207.11.00 UR/94, 
WT/Let/725 
- -  Not cut in pieces, frozen 150 80   0207.12.00 UR/94, 
WT/Let/725 
- -  Cuts and offal, fresh or chilled 150 80   0207.13.00 UR/94, 
WT/Let/725 
- -  Cuts and offal, frozen 150 80   0207.14.00 UR/94, 
WT/Let/725 
- Of turkeys :    0207.2 
- -  Not cut in pieces, fresh or chilled 150 80   0207.24.00 UR/94, 
WT/Let/725 
- -  Not cut in pieces, frozen 150 80   0207.25.00 UR/94, 
WT/Let/725 
- -  Cuts and offal, fresh or chilled 150 80   0207.26.00 UR/94, 
WT/Let/725 
Page 6 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Cuts and offal, frozen 150 80   0207.27.00 UR/94, 
WT/Let/725 
- Of ducks :    0207.4 
- -  Not cut in pieces, fresh or chilled 150 80   0207.41.00 UR/94, 
WT/Let/725 
- -  Not cut in pieces, frozen 150 80   0207.42.00 UR/94, 
WT/Let/725 
- -  Fatty livers, fresh or chilled 150 80   0207.43.00 UR/94, 
WT/Let/725 
- -  Other, fresh or chilled 150 80   0207.44.00 UR/94, 
WT/Let/725 
- -  Other, frozen 150 80   0207.45.00 UR/94, 
WT/Let/725 
- Of geese :    0207.5 
- -  Not cut in pieces, fresh or chilled 150 80   0207.51.00 UR/94, 
WT/Let/725 
- -  Not cut in pieces, frozen 150 80   0207.52.00 UR/94, 
WT/Let/725 
- -  Fatty livers, fresh or chilled 150 80   0207.53.00 UR/94, 
WT/Let/725 
- -  Other, fresh or chilled 150 80   0207.54.00 UR/94, 
WT/Let/725 
- -  Other, frozen 150 80   0207.55.00 UR/94, 
WT/Let/725 
- Of guinea fowls 150 80   0207.60.00 UR/94, 
WT/Let/725 
Other meat and edible meat offal, fresh, chilled or  
frozen.    0208 
- Of rabbits or hares 150 80   0208.10.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Of primates 150 80   0208.30.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Page 7 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions  
and walruses (mammals of the suborder Pinnipedia) 150 80   0208.40.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Of reptiles (including snakes and turtles) 150 80   0208.50.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Of camels and other camelids (Camelidae) 150 80   0208.60.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Other 150 80   0208.90.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.    0209 
- Of pigs 150 80   0209.10.00 UR/94 
- Other 150 80   0209.90.00 UR/94 
Meat and edible meat offal, salted, in brine, dried  
or smoked; edible flours and meals of meat or meat offal.    0210 
- Meat of swine :    0210.1 
- -  Hams, shoulders and cuts thereof, with bone in 150 80   0210.11.00 UR/94, 
WT/Let/628 
- -  Bellies (streaky) and cuts thereof 150 80   0210.12.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0210.19.00 UR/94, 
WT/Let/628 
- Meat of bovine animals 150 80   0210.20.00 UR/94, 
WT/Let/628 
- Other, including edible flours and meals of meat or meat offal :    0210.9 
- -  Of primates 150 80   0210.91.00 UR/94, 
WT/Let/628 
Page 8 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions  
and walruses (mammals of the suborder Pinnipedia) 150 80   0210.92.00 UR/94, 
WT/Let/628 
- -  Of reptiles (including snakes and turtles) 150 80   0210.93.00 UR/94, 
WT/Let/628 
- -  Other 150 80   0210.99.00 UR/94, 
WT/Let/628 
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.    0401 
- Of a fat content, by weight, not exceeding 1 % 150 80   0401.10.00 UR/94 
- Of a fat content, by weight, exceeding 1 % but not exceeding 6 % 150 80   0401.20.00 UR/94 
- Of a fat content, by weight, exceeding 6 % but not exceeding 10 % 150 80   0401.40.00 UR/94 
- Of a fat content, by weight, exceeding 10 % 150 80   0401.50.00 UR/94 
Birds' eggs, in shell, fresh, preserved or cooked.    0407 
- Fertilised eggs for incubation :    0407.1 
- -  Of fowls of the species Gallus domesticus 150 80   0407.11.00 UR/94 
- -  Other 150 80   0407.19.00 UR/94 
- Other fresh eggs :    0407.2 
- -  Of fowls of the species Gallus domesticus 150 80   0407.21.00 UR/94 
- -  Other 150 80   0407.29.00 UR/94 
- Others 150 80   0407.90.00 UR/94 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.    0603 
- Fresh :    0603.1 
- -  Roses 150 80   0603.11.00 UR/94, 
WT/Let/1015 
- -  Carnations 150 80   0603.12.00 UR/94, 
WT/Let/1015 
- -  Orchids 150 80   0603.13.00 UR/94, 
WT/Let/1015 
Page 9 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Chrysanthemums 150 80   0603.14.00 UR/94, 
WT/Let/1015 
- -  Lilies (Lilium spp.) 150 80   0603.15.00 UR/94, 
WT/Let/1015 
- -  Other 150 80   0603.19.00 UR/94, 
WT/Let/1015 
- Other 150 80   0603.90.00 UR/94, 
WT/Let/1015 
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.    0604 
- Fresh 150 80   0604.20.00 UR/94 
- Other 150 80   0604.90.00 UR/94 
Other vegetables, fresh or chilled.    0709 
- Asparagus 150 80   0709.20.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Aubergines (egg-plants) 150 80   0709.30.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Celery other than celeriac 150 80   0709.40.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Mushrooms and truffles :    0709.5 
- -  Mushrooms of the genus Agaricus 150 80   0709.51.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Other 150 80   0709.59.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Fruits of the genus Capsicum or of the genus Pimenta 150 80   0709.60.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Page 10 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Spinach, New Zealand spinach and orache spinach (garden spinach) 150 80   0709.70.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Other :    0709.9 
- -  Globe artichokes 150 80   0709.91.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Olives 150 80   0709.92.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Pumpkins, squash and gourds (Cucurbita spp.) 15 0 80   0709.93.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Other 150 80   0709.99.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Dried leguminous vegetables, shelled, whether or not skinned or split.    0713 
- Peas (Pisum sativum) 150 80   0713.10.00 UR/94 
- Chickpeas (garbanzos) 150 80   0713.20.00 UR/94 
- Beans (Vigna spp., Phaseolus spp.) :    0713.3 
- -  Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 150 80   0713.31.00 UR/94 
- -  Small red (Adzuki) beans (Phaseolus or Vigna angularis) 150 80   0713.32.00 UR/94 
- -  Kidney beans, including white pea beans (Phaseolus vulgaris) 150 80   0713.33.00 UR/94 
- -  Bambara beans (Vigna subterranea or Voandzeia subterranea) 150 80   0713.34.00 UR/94 
- -  Cow peas (Vigna unguiculata) 150 80   0713.35.00 UR/94 
- -  Other 150 80   0713.39.00 UR/94 
- Lentils 150 80   0713.40.00 UR/94 
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) 150 80   0713.50.00 UR/94 
- Pigeon peas (Cajanus cajan) 150 80   0713.60.00 UR/94 
Page 11 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Other 150 80   0713.90.00 UR/94 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, froz en 
or dried, whether or not sliced or in the form of pellets; sago pith.    0714 
- Manioc (cassava) 150 80   0714.10.00 UR/94, 
WT/Let/725 
- Sweet potatoes 150 80   0714.20.00 UR/94, 
WT/Let/725 
- Yams (Dioscorea spp.) 150 80   0714.30.00 UR/94, 
WT/Let/725 
- Taro (Colocasia spp.) 150 80   0714.40.00 UR/94, 
WT/Let/725 
- Yautia (Xanthosoma spp.) 150 80   0714.50.00 UR/94, 
WT/Let/725 
- Other 150 80   0714.90.00 UR/94, 
WT/Let/725 
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.    0801 
- Coconuts :    0801.1 
- -  Desiccated 150 80   0801.11.00 UR/94, 
WT/Let/725 
- -  In the inner shell (endocarp) 150 80   0801.12.00 UR/94, 
WT/Let/725 
- -  Other 150 80   0801.19.00 UR/94, 
WT/Let/725 
- Brazil nuts :    0801.2 
- -  In shell 150 80   0801.21.00 UR/94, 
WT/Let/725 
- -  Shelled 150 80   0801.22.00 UR/94, 
WT/Let/725 
- Cashew nuts :    0801.3 
- -  In shell 150 80   0801.31.00 UR/94, 
WT/Let/725 
Page 12 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
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(%) Other Other 
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charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Shelled 150 80   0801.32.00 UR/94, 
WT/Let/725 
Other nuts, fresh or dried, whether or not shelled or peeled.    0802 
- Almonds :    0802.1 
- -  In shell 150 80   0802.11.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.12.00 UR/94, 
WT/Let/1015 
- Hazelnuts or filberts (Corylus spp.) :    0802.2 
- -  In shell 150 80   0802.21.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.22.00 UR/94, 
WT/Let/1015 
- Walnuts :    0802.3 
- -  In shell 150 80   0802.31.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.32.00 UR/94, 
WT/Let/1015 
- Chestnuts (Castanea spp.) :    0802.4 
- -  In shell 150 80   0802.41.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.42.00 UR/94, 
WT/Let/1015 
- Pistachios :    0802.5 
- -  In shell 150 80   0802.51.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.52.00 UR/94, 
WT/Let/1015 
- Macadamia nuts :    0802.6 
- -  In shell 150 80   0802.61.00 UR/94, 
WT/Let/1015 
- -  Shelled 150 80   0802.62.00 UR/94, 
WT/Let/1015 
- Kola nuts (Cola spp.) 150 80   0802.70.00 UR/94, 
WT/Let/1015 
Page 13 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Areca nuts 150 80   0802.80.00 UR/94, 
WT/Let/1015 
- Other 150 80   0802.90.00 UR/94, 
WT/Let/1015 
Bananas, including plantains, fresh or dried.    0803 
- Plantains 150 80   0803.10.00 UR/94 
- Other 150 80   0803.90.00 UR/94 
Apples, pears and quinces, fresh.    0808 
- Apples 150 80   0808.10.00 UR/94 
- Pears 150 80   0808.30.00 UR/94 
- Quinces 150 80   0808.40.00 UR/94 
Apricots, cherries, peaches (including nectarines),  
plums and sloes, fresh.    0809 
- Apricots 150 80   0809.10.00 UR/94 
- Cherries :    0809.2 
- -  Sour cherries (Prunus cerasus) 150 80   0809.21.00 UR/94 
- -  Other 150 80   0809.29.00 UR/94 
- Peaches, including nectarines 150 80   0809.30.00 UR/94 
- Plums and sloes 150 80   0809.40.00 UR/94 
Other fruit, fresh.    0810 
- Strawberries 150 80   0810.10.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Raspberries, blackberries, mulberries and loganberries 150 80   0810.20.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Black, white or red currants and gooseberries 150 80   0810.30.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Cranberries, bilberries and other fruits of the genus Vaccinium 150 80   0810.40.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Kiwifruit 150 80   0810.50.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Page 14 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Durians 150 80   0810.60.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Persimmons 150 80   0810.70.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Other 150 80   0810.90.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.    0904 
- Pepper :    0904.1 
- -  Neither crushed nor ground 150 80   0904.11.00 UR/94 
- -  Crushed or ground 150 80   0904.12.00 UR/94 
- Fruits of the genus Capsicum or of the genus Pimenta :    0904.2 
- -  Dried, neither crushed nor ground 150 80   0904.21.00 UR/94 
- -  Crushed or ground 150 80   0904.22.00 UR/94 
Vanilla.    0905 
- Neither crushed nor ground 150 80   0905.10.00 UR/94 
- Crushed or ground 150 80   0905.20.00 UR/94 
Cloves (whole fruit, cloves and stems).    0907 
- Neither crushed nor ground 150 80   0907.10.00 UR/94 
- Crushed or ground 150 80   0907.20.00 UR/94 
Nutmeg, mace and cardamoms.    0908 
- Nutmeg :    0908.1 
- -  Neither crushed nor ground 150 80   0908.11.00 UR/94 
- -  Crushed or ground 150 80   0908.12.00 UR/94 
- Mace :    0908.2 
- -  Neither crushed nor ground 150 80   0908.21.00 UR/94 
- -  Crushed or ground 150 80   0908.22.00 UR/94 
- Cardamoms :    0908.3 
- -  Neither crushed nor ground 150 80   0908.31.00 UR/94 
Page 15 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
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(%) Other Other 
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charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Crushed or ground 150 80   0908.32.00 UR/94 
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.    0909 
- Seeds of coriander :    0909.2 
- -  Neither crushed nor ground 150 80   0909.21.00 UR/94 
- -  Crushed or ground 150 80   0909.22.00 UR/94 
- Seeds of cumin :    0909.3 
- -  Neither crushed nor ground 150 80   0909.31.00 UR/94 
- -  Crushed or ground 150 80   0909.32.00 UR/94 
- Seeds of anise, badian, caraway or fennel; juniper berries :    0909.6 
- -  Neither crushed nor ground 150 80   0909.61.00 UR/94 
- -  Crushed or ground 150 80   0909.62.00 UR/94 
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.    0910 
- Ginger :    0910.1 
- -  Neither crushed nor ground 150 80   0910.11.00 UR/94, 
WT/Let/1015 
- -  Crushed or ground 150 80   0910.12.00 UR/94, 
WT/Let/1015 
- Saffron 150 80   0910.20.00 UR/94, 
WT/Let/1015 
- Turmeric (curcuma) 150 80   0910.30.00 UR/94, 
WT/Let/1015 
- Other spices :    0910.9 
- -  Mixtures referred to in Note 1 (b) to this Chapter 150 80   0910.91.00 UR/94, 
WT/Let/1015 
- -  Other 150 80   0910.99.00 UR/94, 
WT/Let/1015 
Wheat and meslin.    1001 
- Durum wheat :    1001.1 
- -  Seed 150 80   1001.11.00 UR/94 
- -  Other 150 80   1001.19.00 UR/94 
- Other :    1001.9 
Page 16 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
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From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Seed 150 80   1001.91.00 UR/94 
- -  Other 150 80   1001.99.00 UR/94 
Rye.    1002 
- Seed 150 80   1002.10.00 UR/94 
- Other 150 80   1002.90.00 UR/94 
Barley.    1003 
- Seed 150 80   1003.10.00 UR/94 
- Other 150 80   1003.90.00 UR/94 
Oats.    1004 
- Seed 150 80   1004.10.00 UR/94 
- Other 150 80   1004.90.00 UR/94 
Grain sorghum.    1007 
- Seed 150 80   1007.10.00 UR/94 
- Other 150 80   1007.90.00 UR/94 
Buckwheat, millet and canary seeds; other cereals.    1008 
- Buckwheat 150 80   1008.10.00 UR/94 
- Millet :    1008.2 
- -  Seed 150 80   1008.21.00 UR/94 
- -  Other 150 80   1008.29.00 UR/94 
- Canary seeds 150 80   1008.30.00 UR/94 
- Fonio (Digitaria spp.) 150 80   1008.40.00 UR/94 
- Quinoa (Chenopodium quinoa) 150 80   1008.50.00 UR/94 
- Triticale 150 80   1008.60.00 UR/94 
- Other cereals 150 80   1008.90.00 UR/94 
Cereal flours other than of wheat or meslin.    1102 
- Maize (corn) flour 150 80   1102.20.00 UR/94, 
WT/Let/1015 
- Other 150 80   1102.90.00 UR/94, 
WT/Let/1015 
Soya beans, whether or not broken.    1201 
- Seed 150 80   1201.10.00 UR/94 
- Other 150 80   1201.90.00 UR/94 
Page 17 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.    1202 
- Seed 150 80   1202.30.00 UR/94 
- Other :    1202.4 
- -  In shell 150 80   1202.41.00 UR/94 
- -  Shelled, whether or not broken 150 80   1202.42.00 UR/94 
Other oil seeds and oleaginous fruits, whether or not broken.    1207 
- Palm nuts and kernels 150 80   1207.10.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Cotton seeds :    1207.2 
- -  Seed 150 80   1207.21.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Other 150 80   1207.29.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Castor oil seeds 150 80   1207.30.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Sesamum seeds 150 80   1207.40.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Mustard seeds 150 80   1207.50.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Safflower (Carthamus tinctorius) seeds 150 80   1207.60.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Melon seeds 150 80   1207.70.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Other :    1207.9 
- -  Poppy seeds 150 80   1207.91.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Page 18 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Other 150 80   1207.99.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.    1212 
- Seaweeds and other algae :    1212.2 
- -  Fit for human consumption 150 80   1212.21.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Other 150 80   1212.29.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- Other :    1212.9 
- -  Sugar beet 150 80   1212.91.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Locust beans (carob) 150 80   1212.92.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Sugar cane 150 80   1212.93.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Chicory roots 150 80   1212.94.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
- -  Other 150 80   1212.99.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Pig fat (including lard) and poultry fat, other tha n 
that of heading 02.09 or 15.03.    1501 
- Lard 150 80   1501.10.00 UR/94 
- Other pig fat 150 80   1501.20.00 UR/94 
Page 19 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Other 150 80   1501.90.00 UR/94 
Fats of bovine animals, sheep or goats, other than those of heading 15.03.    1502 
- Tallow 150 80   1502.10.00 UR/94 
- Other 150 80   1502.90.00 UR/94 
Cane or beet sugar and chemically pure sucrose, in solid form.    1701 
- Raw sugar not containing added flavouring or colouring matter :    1701.1 
- -  Beet sugar 150 80   1701.12.00 UR/94 
- -  Cane sugar specified in Subheading Note 2 to this Chapter 150 80   1701.13.00 UR/94 
- -  Other cane sugar 150 80   1701.14.00 UR/94 
- Other :    1701.9 
- -  Containing added flavouring or colouring matter 150 80   1701.91.00 UR/94 
- -  Other 150 80   1701.99.00 UR/94 
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.    2003 
- Mushrooms of the genus Agaricus 150 80   2003.10.00 UR/94, 
WT/Let/628 
- Other 150 80   2003.90.00 UR/94, 
WT/Let/628 
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or    2008 
- Nuts, ground-nuts and other seeds, whether or not mixed together :    2008.1 
- -  Ground-nuts 150 80   2008.11.00 UR/94, 
WT/Let/725 
- -  Other, including mixtures 150 80   2008.19.00 UR/94, 
WT/Let/725 
- Pineapples 150 80   2008.20.00 UR/94, 
WT/Let/725 
Page 20 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Citrus fruit 150 80   2008.30.00 UR/94, 
WT/Let/725 
- Pears 150 80   2008.40.00 UR/94, 
WT/Let/725 
- Apricots 150 80   2008.50.00 UR/94, 
WT/Let/725 
- Cherries 150 80   2008.60.00 UR/94, 
WT/Let/725 
- Peaches, including nectarines 150 80   2008.70.00 UR/94, 
WT/Let/725 
- Strawberries 150 80   2008.80.00 UR/94, 
WT/Let/725 
- Other, including mixtures other than those of subheading 2008.19 :    2008.9 
- -  Palm hearts 150 80   2008.91.00 UR/94, 
WT/Let/725 
- -  Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) 150 80   2008.93.00 UR/94, 
WT/Let/725 
- -  Mixtures 150 80   2008.97.00 UR/94, 
WT/Let/725 
- -  Other 150 80   2008.99.00 UR/94, 
WT/Let/725 
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.    2009 
- Orange juice :    2009.1 
- -  Frozen 150 80   2009.11.00 UR/94, 
WT/Let/628 
- -  Not frozen, of a Brix value not exceeding 20 15 0 80   2009.12.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.19.00 UR/94, 
WT/Let/628 
- Grapefruit (including pomelo) juice :    2009.2 
- -  Of a Brix value not exceeding 20 150 80   2009.21.00 UR/94, 
WT/Let/628 
Page 21 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Other 150 80   2009.29.00 UR/94, 
WT/Let/628 
- Juice of any other single citrus fruit :    2009.3 
- -  Of a Brix value not exceeding 20 150 80   2009.31.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.39.00 UR/94, 
WT/Let/628 
- Pineapple juice :    2009.4 
- -  Of a Brix value not exceeding 20 150 80   2009.41.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.49.00 UR/94, 
WT/Let/628 
- Tomato juice 150 80   2009.50.00 UR/94, 
WT/Let/628 
- Grape juice (including grape must) :    2009.6 
- -  Of a Brix value not exceeding 30 150 80   2009.61.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.69.00 UR/94, 
WT/Let/628 
- Apple juice :    2009.7 
- -  Of a Brix value not exceeding 20 150 80   2009.71.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.79.00 UR/94, 
WT/Let/628 
- Juice of any other single fruit or vegetable :    2009.8 
- -  Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice 150 80   2009.81.00 UR/94, 
WT/Let/628 
- -  Other 150 80   2009.89.00 UR/94, 
WT/Let/628 
- Mixtures of juices 150 80   2009.90.00 UR/94, 
WT/Let/628 
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.    2403 
Page 22 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :    2403.1 
- -  Water pipe tobacco specified in Subheading Note 1 to this Chapter 150 80   2403.11.00 UR/94 
- -  Other 150 80   2403.19.00 UR/94 
- Other :    2403.9 
- -  “Homogenised” or “reconstituted” tobacco 150 80   2403.91.00 UR/94 
- -  Other 150 80   2403.99.00 UR/94 
Casein, caseinates and other casein derivatives; casein glues.    3501 
- Casein 150 80   3501.10.00 UR/94 
- Other 150 80   3501.90.00 UR/94 
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.    3502 
- Egg albumin :    3502.1 
- -  Dried 150 80   3502.11.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- -  Other 150 80   3502.19.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- Milk albumin, including concentrates of two or more whey proteins 150 80   3502.20.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- Other 150 80   3502.90.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.    3504 
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 150 80   3504.00.00 UR/94, 
WT/Let/1015 
Page 23 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.    3824 
- Sorbitol other than that of subheading 2905.44 150 80   3824.60.00 UR/94, 
WT/Let/1015, 
WT/Let/628 
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.    4101 
-Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved    4101.20 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 150 80   4101.20.10 UR/94, 
WT/Let/628 
-Whole hides and skins, of a weight exceeding 16 kg    4101.50 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 150 80   4101.50.10 UR/94, 
WT/Let/628 
- Other, including butts, bends and bellies    4101.90 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 150 80   4101.90.10 UR/94, 
WT/Let/628 
Page 24 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION I-A G/MA/TAR/RS/501 SCHEDULE XLIII - NIGERIA 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION II – OTHER PRODUCTS This schedule is authentic only in the English lang uage 
Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish,  
fit for human consumption.    0305 
- Dried fish, other than edible fish offal, whether  
or not salted but not smoked :    0305.5 
- -  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 50 80   0305.51.00 NOR UR/94 
- -  Other 50 80   0305.59.00 NOR UR/94 
- Fish fins, heads, tails, maws and other edible fish offal :    0305.7 
- -  Shark fins    0305.71 
- - - Dried, whether or not salted but not smoked 50 80   0305.71.10 NOR UR/94 
- -  Fish heads, tails and maws    0305.72 
- - - Smoked    0305.72.1 
- - - Dried, whether or not salted but not smoked 50 80   0305.72.10 NOR UR/94 
- - - Dried, whether or not salted but not smoked    0305.72.2 
- - - Salted but not dried or smoked and fish in brine    0305.72.3 
- -  Other    0305.79 
- - - Smoked    0305.79.1 
- - - Dried, whether or not salted but not smoked 50 80   0305.79.10 NOR UR/94 
- - - Dried, whether or not salted but not smoked    0305.79.2 
Page 25 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION II G/MA/TAR/RS/501 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- - - Salted but not dried or smoked and fish in brine    0305.79.3 
Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.    2852 
- Chemically defined 150 80   2852.10.00 UR/94, 
WT/Let/1015, 
WT/Let/725 
- Other    2852.90 
Albuminoidal substances 150 80   2852.90.10 UR/94, 
WT/Let/1015, 
WT/Let/725 
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and othe r 
derivatives.    2939 
- Alkaloids of opium and their derivatives; salts thereof :    2939.1 
- -  Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof    2939.11 
- - - Concentrates of poppy straw containing not less than 50% by weight of alkaloids 150 80   2939.11.10 UR/94, 
WT/Let/1015, 
WT/Let/628 
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.    9007 
- Cameras 40 80   9007.10.00 UR/94, 
WT/Let/725 
- Projectors 40 80   9007.20.00 UR/94, 
WT/Let/725 
- Parts and accessories :    9007.9 
- -  For cameras 40 80   9007.91.00 UR/94, 
WT/Let/725 
- -  For projectors 40 80   9007.92.00 UR/94, 
WT/Let/725 
Page 26 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION II G/MA/TAR/RS/501 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.    9008 
- Projectors, enlargers and reducers 40 80   9008.50.00 UR/94 
- Parts and accessories 40 80   9008.90.00 UR/94 
Other clock or watch parts.    9114 
- Springs, including hair-springs 40 80   9114.10.00 UR/94 
- Dials 40 80   9114.30.00 UR/94 
- Plates and bridges 40 80   9114.40.00 UR/94 
- Other 40 80   9114.90.00 UR/94 
Page 27 HS 2012 CHANGES - SCHEDULE XLIII - NIGERIA - PART I  - SECTION II G/MA/TAR/RS/501