ITEMS WITH DIRECT TARIFF HEADINGS
ITEM |
TARIFF HEADING |
plantain flour |
1106.30.20 |
oats |
1104.12.00
1104.22.00 |
Dried chick peas not including canned chick peas. |
0713.20.00 |
Dried Kidney Beans, not including canned kidney beans. |
0713.33.10 |
Dried pigeon peas, not including canned pigeon peas. |
0713.10.10 |
Laundry soap |
3401.19.10 |
Liquid butane gas; |
2711.13.00 |
Wheelchairs |
8713 |
Hearing aids; |
9021.40.00 |
Hatching eggs; |
0407.00.10 0407.00.20 |
ITEMS WITH NO DIRECT TARIFF HEADING MATCH AND FOR WHICH THE GRA FACILITATED A 10-DIGIT BREAK OUT FROM THE CUSTOMS TARIFF
ITEM
|
TARIFF HEADING (FOR 0% VAT) |
Plain white wheaten flour or whole wheat flour, including roti-mix and self-rising flour, but not including other flour such as high-fibre flour, flour made from durum wheat, and other exotic flour. |
1101.00.90.10 |
barley flour |
1102.90.90.10 |
oats |
1904.90.00.10 |
sago; |
1903.00.00.10 |
Cassava bread |
1905.90.90.20 |
Casareep; |
2103.90.90.10 |
Cheddar cheese not including grated, powdered or single-sliced cheddar cheese. |
0406.10.00.10 |
Farine; |
1904.90.00.20 |
Diapers; |
4818.40.20.20
5601.10.20.10
6111.20.90.10
6209.20.90.10 |
Toothbrushes; |
9603.21.00.10 |
Kerosene stoves; |
7321.12.10.10 |
Bicycles, excluding racing bicycles; |
8712.00.90.10 |
Crutches |
9021.10.00.10 |
All terrain vehicles for use in the mining industry to the satisfaction of the Commissioner- General. |
|
LIST OF ITEMS THAT WILL BE SUBJECT TO ZERO-RATING ON APPLICATION TO REMISSION UNIT
It must be noted that NOT ALL of the additional items will be automatically zero-rated at the Point Of Import. The following would require a Remission Letter from the Commissioner-General before the zero-rated status is applied by the Customs and Trade Administration:-
If no CG letter is issued, or if there is a denial letter, the items will then be subject to the payment of full taxes.
- Mosquito nets;
- Vitamins, minerals and tonics for medical or health supplement use, excluding items such as energy drinks and food supplements classified under chapter 21 of the common external tariff.
- Glucometers (glucose blood test machines), needles and glucose blood strips, made for use with such machines.
- Machinery, equipment or components used in the generation of renewable energy in the agriculture sector using agricultural by-products;
- Fish hooks, sheet lead, fishing floats, cotton and styrofoam for use in the fishing industry;
- Animal medication including animal vitamins;
- All terrain vehicles used in the mining industry to the satisfaction of the Commissioner-General.
|
