APPENDIX TABLES Nigeria WT/TPR/S/247 
 Page 89 
 
 
Table AI.1 
Structure of exports, selected years 
(US$ million and %) 
 2000 2003 2006 2007 2008 2009 
Total (US$ million) 27,079.2 24,078. 3 59,215.2 53,963.1 81,820.5 49,937.5 
       
  (%)  
       
Total primary products 99.8 97.9 98.7 96.5 94.3 96.2 
   Agriculture 0.1 0.0 0.4 2.4 2.2 5.7 
      Food 0.1 0.0 0.1 1.6 1.3 4.5 
         0721 Cocoa beans, whole or broken, raw or roasted 0.0 0.0 0.0 0.7 0.6 2.5 
         0361 Crustaceans, frozen 0.0 0.0 0.0 0.1 0.1 0.7 
         2225 Sesame (Sesamum) seeds 0.0 0.0 0.0 0.2 0.2 0.4 
         0724 Cocoa butter, fat or oil 0.0 0.0 0.0 0.1 0.1 0.3 
         1222 Cigarettes containing tobacco 0.0 0.0 0.0 0.1 0.1 0.2 
         0577 Edible nuts fresh, dried 0.0 0.0 0.0 0.2 0.1 0.2 
      Agricultural raw material 0.0 0.0 0.4 0.8 0.9 1.1 
         2922 Lac, natural gums, resins, gum-resins, and balsams 0.0 0.0 0.3 0.1 0.1 0.3 
         2312 Natural rubber excluding latex 0.0 0.0 0.0 0.3 0.5 0.3 
         2927 Cut flowers and foliage 0.0 0.0 0.0 0.0 0.0 0.1 
   Mining 99.6 97.9 98.2 94.1 92.1 90.6 
      Ores and other minerals 0.0 0.0 0.0 0.0 0.0 0.0 
      Non-ferrous metals 0.0 0.0 0.0 0.4 0.3 0.2 
      Fuels 99.6 97.9 98.2 93.7 91.7 90.4 
         3330 Crude oils of petroleum and bituminous minerals 99.4 96.4 92.7 92.9 91.5 84.5 
         3431 Natural gas, liquefied 0.3 1.1 0.0 0.6 0.3 4.8 
         3425 Butanes, liquefied 0.0 0.0 0.0 0.0 0.0 0.7 
         3421 Propane, liquefied 0.0 0.1 0.0 0.0 0.0 0.4 
       
Manufactures 0.2 2.1 1.3 2.2 5.5 3.6 
   Iron and steel 0.0 0.0 0.0 0.1 0.0 0.0 
   Chemicals 0.0 0.1 0.1 0.3 1.4 0.6 
         5711 Polyethylene 0.0 0.0 0.0 0.1 0.6 0.2 
   Other semi-manufactures 0.1 0.1 0.1 0.7 1.0 1.3 
         6116 Goat or kid leather, without hair (excl. of 611.8) 0.0 0.0 0.1 0.5 0.8 1.0 
   Machinery and transport equipment 0.1 1.8 0.8 0.5 2.6 1.1 
      Power generating machines 0.0 0.0 0.0 0.0 0.0 0.0 
      Other non-electrical machinery 0.0 0.3 0.1 0.1 0.2 0.4 
         7239 Parts n.e.s., of  machinery of 723 and 744.3 0.0 0.0 0.0 0.0 0.1 0.3 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.0 
      Office machines & telecommunication equipment 0.0 0.0 0.0 0.0 0.0 0.0 
      Other electrical machines 0.0 0.0 0.0 0.0 0.0 0.0 
      Automotive products 0.0 0.0 0.0 0.0 0.1 0.1 
      Other transport equipment 0.1 1.5 0.8 0.4 2.3 0.5 
         7933 Vessels and other floating structures for breaking up 0.0 0.0 0.0 0.0 0.1 0.3 
         7932 Ships, boats, etc. (excl. pleasure craft, tugs, etc.) 0.0 0.4 0.1 0.0 0.2 0.1 
   Textiles 0.0 0. 0 0.0 0.0 0.1 0.1 
   Clothing 0.0 0.0 0.0 0.0 0.0 0.0 
   Other consumer goods 0.0 0.0 0.2 0.7 0.4 0.4 
         8513 Footwear, n.e.s., rubber or plastic soles and uppers 0.0 0.0 0.0 0.1 0.1 0.2 
       
Other 0.0 0.0 0.0 1.3 0.2 0.2 
 
Source:  WTO Secretariat estimates, based on UNSD , Comtrade database SITC Rev.3 data. WT/TPR/S/247 Trade Policy Review 
Page 90 
 
 
Table AI.2 
Structure of imports, selected years 
(US$ million and %) 
 2000 2003 2006 2007 2008 2009 
Total (US$ million) 5,816.9 14,892. 5 22,903.3 32,357.3 28,193.6 33,906.3 
 (%)  
Total primary products 25.0 33.7 24.3 25.9 14.4 15.6 
   Agriculture 20.8 16.1 18.6 20.9 11.0 12.8 
      Food 19.9 15.5 18.0 20.1 9.8 11.8 
         0412 Other wheat (including spelt) and meslin, unmilled 4.2 2.6 5.6 5.6 2.2 3.1 
         0342 Fish, frozen (excluding fillets and minced fish) 4.1 2.8 2.9 3.5 1.9 1.7 
         0423 Rice, milled, semi-milled 2.0 1.6 1.8 1.5 0.3 1.3 
         0611 Sugars, beet/cane, raw, solid, no added flavour/colour 0.8 0.2 0.2 0.7 0.1 0.8 
      Agricultural raw material 0.9 0.6 0.7 0.9 1.2 1.0 
   Mining 4.1 17.6 5.7 4.9 3.5 2.8 
      Ores and other minerals 0.6 0.6 0.3 0.3 0.3 0.4 
      Non-ferrous metals 1.8 1.0 2.5 2.9 1.6 1.4 
         6842 Aluminium and aluminium alloys, worked 0.8 0.6 1.6 1.5 1.0 1.0 
      Fuels 1.7 16.0 2.9 1.8 1.6 1.0 
       
Manufactures 75.0 66.3 71.9 74.1 85.5 83.6 
   Iron and steel 6.2 5.4 5.8 7.7 6.0 3.9 
   Chemicals 20.2 10.3 16.2 16.6 12.2 13.4 
         5711 Polyethylene 1.3 1.3 2.2 2.5 1.0 1.8 
   Other semi-manufactures 10.2 8.4 8.4 9.6 11.8 12.2 
         6624 Non-refractory brick, tiles, pipes, etc. 0.3 0.2 0.6 0.5 0.7 1.0 
         6612 Portland cement and similar hydraulic cements 2.7 2.2 1.2 1.5 1.6 1.0 
   Machinery and transport equipment 33.6 38.0 37.9 34.6 46.3 47.9 
      Power generating machines 2.5 1.6 4.3 2.7 2.6 2.0 
         7165 Generating sets 1.5 0.9 2.4 1.8 1.8 1.3 
      Other non-electrical machinery 9.9 15.1 16.6 12.2 14.4 13.6 
         7284 Machinery and appliances for particular industries, n.e.s. 0.7 0.6 1.1 1.1 1.2 1.1 
         7478 Taps, cocks, valves and similar appliances, n.e.s. 0.2 0.2 0.3 0.3 0.9 0.9 
         Agricultural machinery and tractors 0.7 0.3 2.5 0.9 0.4 0.6 
      Office machines & telecommunication equipment 2.5 4.8 6.3 3.9 9.5 6.6 
         7611 Colour television  receivers 0.2 0. 1 0.3 0.6 0.8 1.5 
         7649 Parts and accessories for apparatus of division 76 0.2 0.4 2.3 0.7 1.7 1.1 
      Other electrical machines 5.2 3.5 2.6 2.8 3.6 3.7 
      Automotive products 9.6 4.5 5.3 6.9 13.0 19.2 
         7812 Motor vehicles for the transport of persons, n.e.s. 3.6 2.0 0.6 2.5 5.5 7.6 
         7831 Public-transport type passenger motor vehicles 1.6 0.4 0.0 1.9 2.8 3.6 
         7821 Goods vehicles 1.4 0.4 0.8 1.1 2.1 3.3 
         7843 Other motor vehicle parts and accessories of 722, 781 to 783 0.7 0.3 0.3 0.3 0.9 2.1 
         7132 Internal combustion engines for vehicles of 78; 744.14, 
 744.15, 891.11 0.3 0.1 0.1 0.1 0.6 1.2 
      Other transport equipment 3.8 8.5 2.9 6.0 3.2 2.6 
         7851 Motorcycles and side-cars, etc. 0.2 0.3 0.0 5.0 1.5 0.9 
   Textiles 0.7 1. 2 0.2 2.7 4.6 1.2 
   Clothing 0.1 0.1 0.1 0.0 0.1 0.3 
   Other consumer goods 4.0 2.9 3.2 2.9 4.6 4.7 
       
Other 0.0 0.0 3.8 0.0 0.0 0.8 
Source:  WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. Nigeria WT/TPR/S/247 
 Page 91 
 
 
Table AI.3 
Origins of imports, selected years 
(US$ million and %) 
 2000 2003 2006 2007 2008 2009 
       
Total (US$ million) 5,816.9 14,892. 5 22,903.3 32,357.3 28,193.6 33,906.3 
       
  (%)  
       
  America 16.2 19.4 19.9 20.9 19.7 21.1 
    United States 11.4 15.6 15.7 15.1 8.2 6.0 
    Other America 4.8 3.9 4.2 5.8 11.5 15.0 
      Belize 0.0 0.0 0.0 0.1 7.1 4.7 
      Antigua and Barbuda 0.0 0.0 0.0 0.0 0.4 4.0 
      Brazil 3.1 1.2 2.0 3.4 1.8 3.3 
      Barbados 0.0 0.0 0.0 0.0 0.9 2.3 
       
  Europe 51.7 35.1 39.1 38.3 36.4 33.0 
    EC(27) 49.0 33.1 37.1 36.7 29.1 23.0 
      France 5.6 3.2 4.5 3.9 4.7 5.8 
      Belgium 5.4 3.6 5.1 12.2 5.7 4.8 
      United Kingdom 13.0 9.5 11.8 5.3 4.4 4.5 
      Italy 4.7 4.3 3.4 2.5 2.6 2.0 
      Greece 0.7 0.3 0.6 0.2 0.5 1.6 
    EFTA 2.2 1.5 1.3 1.1 3.6 1.3 
    Other Europe 0.5 0.5 0.6 0.5 3.6 8.7 
      Albania 0.0 0.0 0.0 0.0 3.0 7.5 
       
  Commonwealth of Independent States (CIS) 3.7 1.6 1.8 2.0 1.4 0.6 
       
  Africa 4.3 5.1 4.1 5.6 6.6 7.1 
      Botswana 0.0 0.0 0.0 0.0 0.6 1.9 
      Algeria 0.0 0.0 0.0 0.1 0.1 1.8 
      South Africa 1.2 2.0 1.8 2.0 1.8 1.6 
       
  Middle East 1.5 3.0 2.1 3.6 4.5 3.8 
      United Arab Emirates 0.6 2.6 1.1 2.0 3.2 2.2 
       
  Asia 22.7 20.8 33.2 29.6 31.2 34.4 
    China 4.3 7.2 13.8 15.2 15.2 17.7 
    Japan 4.9 2.4 3.3 2.3 2.7 2.9 
    Six East Asian Traders 8.4 7.2 8.0 5.6 7.9 5.8 
      Chinese Taipei 1.4 1.8 1.4 0.8 1.5 1.7 
      Singapore 1.1 0.5 1.6 0.7 1.1 1.6 
      Hong Kong, China 1.5 1.0 1.2 0.9 2.1 1.2 
    Other Asia 5.0 4.0 8.0 6.4 5.5 8.1 
      India 3.4 2.5 4.8 4.5 3.6 3.7 
      Afghanistan 0.0 0.0 0.0 0.0 0.2 2.5 
      Australia 0.3 0.2 1.6 0.4 0.5 1.0 
       
  Other 0.0 15.0 0.0 0.0 0.2 0.1 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data.  WT/TPR/S/247 Trade Policy Review 
Page 92 
 
 
Table AI.4 
Destinations of exports, selected years 
(US$ million and %) 
 2000 2003 2006 2007 2008 2009 
              
       
Total (US$ million) 27,079.2 24,078. 3 59,215.2 53,963.1 81,820.5 49,937.5 
       
  (%)  
       
  America 49.7 49.3 54.1 55.8 51.6 43.9 
    United States 42.5 38.3 45.0 46.6 42.5 27.3 
    Other America 7.2 11.0 9.1 9.2 9.1 16.6 
      Canada 2.3 3.1 3.9 2.0 1.8 3.5 
      Brazil 2.5 6.8 4.2 6.4 6.5 8.0 
      Barbados 0.0 0.0 0.0 0.0 0.1 2.3 
      Belize 0.0 0.0 0.0 0.0 0.3 1.1 
      Antigua and Barbuda 0.0 0.0 0.0 0.0 0.1 0.7 
       
  Europe 23.0 22.0 21.2 18.4 21.9 23.8 
    EC(27) 22.9 21.8 21.1 18.1 21.4 22.4 
      France 6.1 5.6 5.7 3.7 4.1 5.4 
      Spain 8.7 6.2 8.0 1.3 3.4 4.4 
      Italy 4.1 2.9 2.5 1.1 3.3 4.2 
      The Netherlands 0.9 2.2 2.6 0.3 4.0 2.7 
      United Kingdom 0.0 0.4 0.1 0.5 1.6 2.1 
      Portugal 2.5 2.4 1.2 0.5 1.8 2.0 
      Germany 0.4 2.1 0.0 2.3 1.5 0.9 
    EFTA 0.0 0.2 0.0 0.2 0.2 0.1 
    Other Europe 0.0 0.0 0.0 0.1 0.2 1.3 
       
  Commonwealth of Independent States (CIS) 0.0 0.0 0.0 0.0 0.0 0.0 
       
  Africa 7.0 8.4 10.0 7.9 11.5 17.0 
      Equatorial Guinea 0.0 0.0 0.0 0.0 0.0 6.7 
      South Africa 1.0 2.4 1.8 2.6 3.2 3.4 
      Côte d Ivoire 3.1 1.5 3.6 2.2 2.2 3.0 
      Cameroon 0.9 1.3 1.8 1.0 0.6 1.0 
      Algeria 0.0 0.0 0.0 0.0 0.1 1.0 
       
  Middle East 0.0 0.0 0.0 0.1 0.1 0.3 
       
  Asia 20.0 19.3 14.8 12.8 12.2 14.5 
    China 0.5 0.5 0.0 1.6 0.3 1.4 
    Japan 0.4 4.0 1.9 0.7 0.4 0.5 
    Six East Asian Traders 2.2 1.4 3.6 1.1 0.9 0.4 
    Other Asia 16.9 13.4 9.3 9.4 10.6 12.2 
      India 14.5 9.9 9.3 8.2 9.6 9.5 
      Indonesia 2.2 3.2 0.0 0.0 0.3 1.2 
      Niue 0.0 0.0 0.0 0.0 0.0 0.7 
       
  Other 0.3 1.0 0.0 5.0 2.7 0.5 
Source: WTO Secretariat estimates, based on UNSD, Comtrade database SITC Rev.3 data. Nigeria WT/TPR/S/247 
 Page 93 
 
 
Table AIII.1 
Import prohibitions, January 2011 
Product HS code 
Import prohibition list  
Live or dead birds including frozen poultry 0105.1100-0105.9900, 0106.3100-0106.3900, 
0207.1100-0207.3600 and 0210.9900 
Pork, beef 0201.1000-0204.5000, 0206.1000-0206.9000, 
0210.1000-0210.2000  
Mosquito repellent coils 3808.9110.91 
Retreaded/used tyres 4012.2010.00 
Motor vehicles over ten-years olda 8703.1000-8703.9000 
Birds eggs 0407.0000 
Cement in bags 2523.2900.22 
Refined vegetable oils and fats (but ex cluding linseed, castor and olive oils;  
crude vegetable oil are however  not banned from importation) 1507.1000-1516.2000.29 
Cocoa butter, powder and cakes 1802.-1803.2000, 1805.0000, 1806.1000-1806.2000 
and 1804.0000 
Waters, including mineral waters and aerat ed waters containing added sugar or 
sweetening matter or flavoured, ice snow , other non-alcoholic beverages (but 
excluding energy or health drinks liqui d dietary supplements e.g. power horse, 
red ginseng, etc.) and beer and stout (bottled, canned or otherwise packed) 2202.1000-2202.9000, 2202.1000-2202.9000.99, 
2202.9000.91 2203.0010.00-2203.0090.00  
 
Used compressors, used air conditioners, and used  fridges/freezers 8414.3000, 8415.1000. 11-8415.9000.99, 
8418.1000.11-8418.6900 
Cassava 0714.1000 
Toothpicks 3926.9000, 4421.9000 
Noodles (including sp aghetti) 1902.1 100-1902.3000 
Fruit juice in retail packsb 2009.110012-2009. 110013, 2009.9000.99 
All types of footwear and bags including suitcases of leather and plastics (but 
excluding safety shoes used in oil industries, hospitals, fire fighting and factories, sports shoes, canvass s hoes all completely knocked down (CKD) 
blanks and parts) 6401.1000.11-6405.9000.99 and 4202.1100.10-
4202.9900.99 
Hollow glass bottles of a capacity exceeding 150mls (0.15 litres) of a kind used for packaging of beverages by brew eries and other be verage and drink 
companies 7010.9021.29 and 7010.9031.00 
Furniture (but excluding baby walkers, laboratory cabinets such as microscope 
tables, fume cupboards, laboratory be nches (9403), stadium chairs, height 
adjustment devices, base sledges, seat frames and control mechanisms, arm 
guides and headguides.  Also excluded are:  skeletal parts of furniture such as 
blanks, unholstered or unfinished part of  metal, plastics, veneer, chair shells, 
etc.) 9401.1000.00-9401.9000.99 and 9403.1000-
9404.9000 
Medicaments falling under Headings 3003 and 3004 as indicated below:  
- Paracetamol tablets and syrups  
- Cotrimoxazole tablets syrups  
- Metronidazole tablets and syrups  - Chloroquine tablets and syrups  
- Haematinic formulations;  ferrous  sulphate and ferrous gluconate 
tablets, folic acid tablets, vitamine B complex tablet (except modified released formulations).  
- Multivitamin tablets, capsules and syrups (except special 
formulations)  
- Aspirin tablets (except modified released formulation and soluble 
aspirin)  
- Magnesium trisilicate tablets and suspensions  
- Piperazine tablets and syrups  Chapter 3003 and 3004 
Table AIII.1 (cont'd) WT/TPR/S/247 Trade Policy Review 
Page 94 
 
 
Product HS code 
- Levamisole tablets and syrups  
- Clotrimazole cream  
- Ointments – Penicillin/gentamycin  - Pyrantel pamoate tablets and syrups  
- Intravenous fluids (dextrose, normal saline, etc.)  
Waste pharmaceuticals 3006.9200 
Sanitary wares of plastics and domestic  articles and wares of plastics (but 
excluding baby feeding bottles 3924. 9020.00) and flushing cisterns and 
waterless toilets 3922.1000-3922.9000, 3924.1000-3924.9000.00 
Corrugated paper and paper boards  a nd cartons, boxes and cases made from 
corrugated paper and paper boards, toile t paper, cleaning or facial tissue 
(excluding baby diapers and incontin ence pads for adult use 4818.4000.41 and 
exercise books - H.S. Code 4820.2000) 4808.1000, 4819.1000, 4818.1000-4818.9000 
Telephone re-charge cards and vouchers 4911.9900.91 
Textile fabrics of all types and artic les thereof and yarn falling under the 
following H.S. Codes remain under import prohibition:  
African print (printed fabrics) e.g. Nigeria wax, Hollandaise, English wax, 
Ankara and similar fabrics  
 5208.5110-5208.5900, 5209.5100-5209.5900, 
5212.5100, 5212.5100, 5212.2500, 5407.4400, 
5407.5400, 5407.7400, 5407.8400, 5407.9400, 
5408.2400, 5408.3400, 5513.4100-5513.4900, 5514.4100-5514.4900, 5516.1400, 5516.2400, 
5516.3400, and 5514.4900.00 
Lace fabrics, georges and other embroided fabrics  
 5801.2100-5801.9000, 5802.1100-5802.3000 and 
5805.0000.00  
Carpets and rugs of all types  5701.1000-5705.0000 
Made-up garments and other textile ar ticles (but excluding the following:  
made-up lining articles H.S. Code 6117.8000 - 6117.9000 and 6217.1000, 6217.9000, Industrial gloves H.S. Code 6116.1000.11 - 6116.9900.99 
6116.1000.11; 6116.9200.92; 6116.9900.98, moulding cups Lycra H.S. 
Code 6212.9000, multilated rags H.S. Code 6310.1000.11, 6310.9000.91, jute bags H.S. Code 6305. 1000, brazziers, pants, ties insecticides treated 
mosquito nets (ITNs) and (LLITNs) H.S. Code 6304.9100.92, 
6304.9200.94, 6304.9300.96, 6304.9900.98 ) 6101.2000-6310.9000.99 
Soaps and detergents 3401.1100-3402.9000 
Ballpoint pens 9608.1000 
a The importation of any vehicle th rough land borders is prohibited. 
b Fruit juice may be imported in concentrates or drums only. 
Source: Nigeria Customs Service online information.  Avai lable at:  http://www.cu stoms.gov.ng/ProhibitionList/ 
 import.php;  and information provid ed by the Nigerian authorities. Nigeria WT/TPR/S/247 
 Page 95 
 
 
Table AIII.2 
Absolute import prohibitions, January 2011 
Product 
Air pistols  
Airmail photographic printing paper  
All counterfeit/pirated materials or articles incl uding base or counterfeit coin of any country 
Beads composed of inflammable cellulo id or other similar substances  
Blank invoices 
Coupons for foreign football pools or other betting arrangements  
Cowries  
Exhausted tea or tea mixed with other subs tances.  For the purposes of this item, "e xhausted tea" means any tea which has been deprived 
of its proper quality, strength, or virtue by st eeping, infusion, decoction or other means  
Implements appertaining to the reloading of cartridges 
Indecent or obscene prints, painting, books, cards, e ngraving or any indecent or obscene articles. 
Matches made with white phosphorous  
Manilas  
Materials of any description with a design which, considering the purpose for which any such material  is intended to be used, i s likely in 
the opinion of the president to create a breach  of the peace or to offend the religious views of any class of persons in Nigeri a  
Second-hand clothing  
Piece goods and all other textiles including wearing apparel, hardwa re of all kinds' crockery and china or earthenware goods be aring 
inscriptions (whether in Roman or Arabic characters) from th e Koran or from the traditions and commentaries on the Koran  
Meat, vegetables or other provisions declared by a health officer to be unfit for human consumption 
Pistols disguised in any form  
Silver or metal alloy coins not being legal tender in Nigeria  
Nuclear industrial waste and other toxic waste  
Spirits, other than: 
- Alcoholic bitters, liqueurs, cordials and mixtures admitted as  such in his discretion by the Comptroller-General and which ar e 
not deemed to be injurious spirits within the meaning of  any enactment or law relating to liquor or liquor licensing 
- Brandy, i.e. a spirit distilled in grape-gr owing countries from fermented grape jui ce and from no other materials and Stored in 
wood for a period of three years 
- Drugs and medicinal spirits admitted as such  in his discretion by the Comptroller-General 
- Gin, i.e. spirit-produced by distillation from a mixed mash of cereal grains only saccharified by the diastase of malt and th e 
Flavoured by redistillation with juniper berri es and other vegetable ingredients and of  a brand which has been notified as an 
approved brand by notice in the Gazette and in  containers labelled with the name and a ddress of the owner of the brand;  or 
produced by distillation at least three times in a pot-still from mixed mash or barley, rye and maize saccharified by diastase of 
malt - and then rectified by re-distillation in a pot still after the addition of juniper berries and other vegetable materials  
- Methylated or denatured spirit, i.e.: 
 - mineralized methylated spirit mixed as follows:  to every 90 parts by volume of spirits 9.5 parts by volume of wood naphtha 
and one-half of one part by volume of crude pyridine and to ev ery 455 litres of the mixture  1. 7 litres of mineral naphtha or 
petroleum oil and not less than 0.7 gramme s by weight of powdered aniline dye (methy l  violet) and so in proportion for any 
quantity less than 455 litres;  and 
 - industrial methylated spirit imported under licence from the Comptroller-General and mixed as follows:  to every 95 parts 
by volume of spirits 5 five parts by volume of wood naphtha an d also one-half of one part by volume of the mixture;  and spirit s 
denatured for a particular purpose in such manner as the Co mptroller-General in any speci al circumstance may permit. 
- Perfumed spirits - Rum, i.e. a spirit distilled direct from sugar-cane products in sugar-can e growing countries;  and stored in wood for a perio d of 
three years 
- Spirits imported for medical or scientific purposes, subject to such conditions as the Comp troller-General may prescribe 
- Spirits totally unfit for use as potable spirits admitted to entry as such at the discreti on of the Comptroller-General 
- Whisky, i.e. a spirit obtained by distillation from a mash or cer eal grains saccharified by diastase of malt;  and stored in wood 
for a period of three years 
-
 Containing more than forty-eight and one-half per centum of pure alcohol by volume except denatured, medicated and 
perfumed spirits, and such other spirits wh ich the Comptroller-General, in his discreti on, may allow to be imported subject to 
such conditions as he may see fit to Impose. 
Weapons of any description which in the opinion of the Comptr oller-General are designed for the discharge of any noxious liquid , gas 
or other similar substance and any ammunition containing or in th e opinion of the Comptroller- General or adapted to contain an y 
noxious liquid, gas or other similar substances 
Source: Nigeria Customs Service online information.  View ed at:  http://www.custom s.gov.ng/ProhibitionList/import 
_2.php.  
__________