Nigeria
On regard of The Letter/parcel/EMS addressed to Nigeria "Georgian Post" does not take material liability for total or partial damage, loss or thief of the item, also by the returning of the item or breaking the delivery time.
Letter mail
Parcel
EMS
Prohibited articles list
Weight / size limit admitted:
üPostcard – maximum weight 20g. maximum size - 240X340mm; maximum thickness – 5mm.
üLetter – maxsimum weight 250g. maximum size - 240X340mm; maximum thickness: 5mm.
üSmall packets – maxsimum weight 2kg. maximum size - 240X340mm; maximum thickness: 50mm.
üM bag – maxsimum weight 30kg. maximum height - 80cm; maximum circumference -120cm.
Insured* letters admitted – no;
Maximum insured value –
On-line tracking provided – yes;
Payments for inbound items in case, when content is a goods:
ü Customs clearance fee - N500 / $3.5;
ü Threshold level below which items are free of customs duties and other taxes -
Numbers of customs declarations required for inbound letter – 2;
Languages in which customs declarations must be completed – English;
Delivery charge for small packets exceeding 500 g –
Period of retention for letters – 42 days;
*Insured Parcel–Type of Registered Parcel, which is insured at cost declared by the sender. Insured value should not be more than the actual cost of the package content and should not exceed 10 000 GEL.
**Custom declaration for letter post is required only in case, when content is a goods.
Weight / size limit admitted:
ü Max weight – 20 kg
ü Max size - 1,05m X 1,05m X 1,05m (or 2m length & greatest circumference);
Insured* parcels admitted – yes;
Maximum insured value - 2500 SDR**;
On-line tracking provided – yes;
Numbers of customs declarations required for inbound parcels – 3;
Languages in which customs declarations must be completed – English;
Payments for inbound parcels:
ü Customs clearance fee - N500 / $3.5;
ü Threshold level below which parcels are free of customs duties and other taxes -
To customers’ address:
ü Free – yes;
ü Paid service – yes;
Period of retention for parcels:
ü Min – 30 days;
ü Max – 45 days;
*Insured Parcel–Type of Registered Parcel, which is insured at cost declared by the sender. Insured value should not be more than the actual cost of the package content and should not exceed 10 000 GEL.
**SDR–Monetary unit (Special Drawing Rights) created by the International Monetary Fund (IMF) - The value of the SDR in terms of the US dollar is determined daily based on exchange rates quoted at noon each day in the London market and posted on the IMF’s
Weight / size limit admitted:
ü Max weight – 20 kg
ü Max size - 1,05m X 1,05m X 1,05m (or 2m length & greatest circumference);
Maximum insured value:
for documents: 4000 GEL
for merchandise: 10 000 GEL
Numbers of customs declarations required for inbound EMS – 3;
Languages in which customs declarations must be completed – English;
Payments for inbound parcels:
ü Customs clearance fee -
ü Threshold level below which parcels are free of customs duties and other taxes:
For private customers -
For business customers -
How many attempts at delivery are made: 2
Period of retention for EMS items:
Coverage: entire territory
Days of the week on which EMS items are delivered: 1/2/3/4/5
EMS item delivery to P.O. Box: No
National holidays on which EMS items are not delivered: 1 January, 19,22 April, 1,29 May, 5,6,12 June, 12,13 August, 1 October, 10 November, 25,26 December
*SDR–Monetary unit (Special Drawing Rights) created by the International Monetary Fund (IMF) - The value of the SDR in terms of the US dollar is determined daily based on exchange rates quoted at noon each day in the London market and posted on the IMF’s
The amount of insurance paid by the customer should not exceed the actual value of the contents of the parcel
Definition of Terms
· Prohibited items – items whose import into the country is prohibited.
· Items admitted conditionally – items whose importation into the country is allowed with the term if a document issued by the relevant authorities of the exporting country is presented.
· Items admitted without conditions – items whose import into the country is allowed.
Detailed information on the HS codes and their titles can be found on the Revenue Service web-page (http://www.rs.ge/4509) or at the following address: http://www.foreign-trade.com/reference/hscode.htm
For easy search for a desired item, you can use the “ctrl+F” combination. A search field will appear in the right upper corner where you can write the title of the item. Pressing the “Enter” button will highlight the search word provided by you throughout the text in a different color.
The below information is based upon the official source of Nigeria
Part I:
List of articles prohibited as imports (or in transit) or admitted conditionally
Section I Live animals; animal productsChapter 1 Live animals
Heading HS Code n Prohibited articles
01.05 0105.11-99 Live or dead birds and poultry.
01.06 Other live animals.
Chapter 2 Meat and edible meat offal
Heading HS Code n Prohibited articles
02.01-02 Meat of bovine animals.
02.03 Meat of swine.
02.04 Meat of sheep or goats.
02.06 Edible offal of bovine animals, swine, sheep, goats.
02.07 Meat and edible offal of poultry.
02.10 Meat and edible offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
Nil.
Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Heading HS Code n Prohibited articles
04.07 Birds' eggs.
Chapter 5 Products of animal origin, not elsewhere specified or included
Heading HS Code n Prohibited articles
05.04 Guts, bladders and stomachs of animals (other than fish).
05.11 Animal products not elsewhere specified or included.
Section II Vegetable productsChapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Heading HS Code n Prohibited articles
06.03 0603.10 Fresh cut flowers and flower buds.
0603.90 Dried, dyed, bleached, impregnated flowers or flowers otherwise prepared.
Chapter 7 Edible vegetables and certain roots and tubers
Heading HS Code n Prohibited articles
07.14 0714.10 Cassava and cassava products.
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Heading HS Code n Prohibited articles
08.01-14 Fresh and dried fruits.
Chapter 9 Coffee, tea, maté and spices
Nil.
Chapter 10 Cereals
Heading HS Code n Prohibited articles
10.05 Maize.
10.07 1007.00 Sorghum.
10.08 1008.20 Millet.
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten
Heading HS Code n Prohibited articles
11.01 1101.00 Wheat flour.
11.06 1106.20 Sago flour.
11.08 1108.14 Cassava starch.
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Nil.
Chapter 13 Lac; gums, resins and other vegetable saps and extracts
Nil.
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
Nil.
Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxesChapter 15 (Sole chapter)
Heading HS Code n Prohibited articles
15.07-16 Vegetable oils and fats, excluding linseed, castor oils and hydrogenated vegetable fats used as industrial raw materials.
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutesChapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Heading HS Code n Prohibited articles
16.01-02 Sausages and similar products.
Chapter 17 Sugars and sugar confectionery
Heading HS Code n Prohibited articles
17.04 Sugar confectionery.
Chapter 18 Cocoa and cocoa preparations
Heading HS Code n Prohibited articles
18.0 2-06 Cocoa butter, powder and cakes.
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products
Heading HS Code n Prohibited articles
19.02 Spaghetti, noodles but excluding lasagna, gnocchi, ravioli and cannelloni.
19.03 Tapioca.
19.05 1905.30-90 Biscuits.
|
Chapter 20
Heading
20.09
|
HS Code
|
Preparations of vegetables, fruit, nuts or other parts of plants
n Prohibited articles
Fruit juices in retail packs.
|
|
Chapter 21
|
|
Miscellaneous edible preparations
|
|
|
|
Nil.
|
|
Chapter 22
|
|
Beverages, spirits and vinegar
|
|
Heading
|
HS Code
|
n Prohibited articles
|
|
22.01
|
|
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
|
|
22.0 2
|
|
Waters, including mineral waters and aerated waters , containing added sugar or other sweeteningmatter or flavoured, and other non-alcoholic beverages.
|
|
22.03
|
|
Beer, bottled, canned or otherwise packed.
|
|
22.06
|
|
Other fermented beverages.
|
|
Chapter 23
|
|
Residues and waste from the food industries; prepared animal fodder
|
|
|
|
Nil.
|
|
Chapter 24
|
|
Tobacco and manufactured tobacco substitutes
|
|
|
|
Nil.
|
|
Section V
|
|
Mineral products
|
|
Chapter 25
|
|
Salt; sulphur; earths and stone; plastering materials, lime and cement
|
|
Heading
|
HS Code
|
n Prohibited articles
|
|
25.08
|
2508.10
|
Bentonite.
|
|
25.11
|
2511.10
|
Barytes.
|
|
25.23
|
2523.29
|
Bagged cement, excluding white cement.
|
|
Chapter 26
|
|
Ores, slag and ash
|
|
|
|
Nil.
|
|
Chapter 27
|
|
Mineral fuels, mineral oils and products of their distillation; bituminous substances;
mineral waxes
|
|
|
|
Nil.
|
|
Section VI
|
|
Products of the chemical or allied industries
|
|
Chapter 28
|
|
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals,of radioactive elements or of isotopes
|
|
Heading
|
HS Code
|
n Prohibited articles
|
|
28.33
|
2833.29
|
Ferrous sulphate and ferrous gluconate tablets .
|
|
Chapter 29
|
|
Organic chemicals
|
|
Heading
|
HS Code
|
n Prohibited articles
|
|
29.33
|
2933.59
|
Piperazine tablets and syrups.
|
|
29.34
|
2934.99
|
Levamisole tablets and syrups.
|
|
29.36
|
|
Vitamin B complex tablets (except modified release formulations); multivitamin tablets, capsulesand syrups (except special formulations).
|
Chapter 30 Pharmaceutical products
Heading HS Code n Prohibited articles
30.03 3003.90 Folic acid tablets.
30.04 3004.10 Ampicillin/C loxacillin combination capsules.
3004.20 Penicillin/Gentamycin ointments.
3004.40 Paracetamol tablets and syrups.
3004.90 Metronidazole tablets and syrups.
Chloroquine tablets and syrups.
Aspirin tablets (except modified release formulations and soluble aspirin). Magnesium trisilicate tablets and suspensions.
Clotrimazole cream.
Pyrantel pamoate tablets and syrups. Intravenous fluids (dextrose, normal saline, etc.). See Part III.
Chapter 31 Fertilisers
Nil.
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Nil.
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Heading HS Code n Prohibited articles
33.06 3306.10 Toothpaste s of all kinds. See Part III.
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations,candles and similar a rticles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Heading HS Code n Prohibited articles
34.01-02 Finished soaps and detergents.
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes
Nil.
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Heading HS Code n Prohibited articles
36.01-06 Explosives, etc.
Chapter 37 Photographic or cinematographic goods
Nil.
Chapter 38 Miscellaneous chemical products
Heading HS Code n Prohibited articles
38.08 3808.10 Mosquito repellent coils.
3808.40 Disinfectants a nd germicides.
3808.90
Section VII Plastics and articles thereof; rubber and articles thereofChapter 39 Plastics and articles thereof
Heading HS Code n Prohibited articles
|
39.22
|
|
Sanitary wares of plastics.
|
|
39.24
|
|
Domestic articles and wares of plastics.
|
|
39.26
|
3926.90
|
Tooth picks.
|
Chapter 40 Rubber and articles thereof
Heading HS Code n Prohibited articles
40.12 Retreaded and used pneumatic tyres.
Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (otherthan silk -worm gut)Chapter 41 Raw hides and skins (other than furskins) and leather
Nil.
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk -worm gut)
Heading HS Code n Prohibited articles
42.02 All types of handbags , including suitcases of leather and plastic.
Chapter 43 Furskins and artificial fur; manufactures thereof
Nil.
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 andwickerworkChapter 44 Wood and articles of wood; wood charcoal
Heading HS Code n Prohibited articles
44.21 4421.90 Tooth picks.
Chapter 45 Cork and articles of cork
Nil.
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Nil.
Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard;
paper and paperboard and articles thereofChapter 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard
Nil.
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
Heading HS Code n Prohibited articles
48.08 4808.10 Corrugated paper and paper boards.
48.17 4817.10 Envelopes.
48.18 Toilet paper, cleansing and facial tissues, towels and similar sanitary articles.
48.19 4819.10-20 All forms of paper cartons, boxes and cases.
48.20 4820.10 Diaries.
4820.20 Exercise books.
Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Heading HS Code n Prohibited articles
49.09 4909.00 Greeting cards.
49.10 4910.00 Calendars.
Section XI Textiles and textile articlesChapter 50 Silk
Heading HS Code n Prohibited articles
50.04-07 All articles.
Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Heading HS Code n Prohibited articles
51.06-13 All articles, except multifilament nylon chafer fabrics and tracing cloth (5111.20 and 5112.20).
Chapter 52 Cotton
Heading HS Code n Prohibited articles
52.04-12 All articles. See Part III.
Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Heading HS Code n Prohibited articles
53.06-11 All articles, except jute yarn (5307.10-20). See Part III.
Chapter 54 Man-made filaments
Heading HS Code n Prohibited articles
54.01-08 All articles, except: viscose yarn (rayon and filament) (5403.31-32 and 5403.41); textured yarn of cellulose acetate (5403.33 and 5403.42); polypropylene primaryand secondary carpet backing materials (5407.20); polypropylene yarn and high tenacity nylon yarn (5402.10, 5402.31-32, 5402.39,
5402.41, 5402.49, 5402.51, 5402.59, 5402.61 and 5204.69). See Part III.
Chapter 55 Man-made staple fibres
Heading HS Code n Prohibited articles
55.08-16 All articles , except acrylic yarn (5509.31-32). See Part III.
Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof
Heading HS Code n Prohibited articles
56.01 All articles.
56.06-08 All articles, except: fibre twine, cordage, ropes and cables (5607.10-90); made-up fishing nets
(5608.11); mosquito nets (5608.19). See Part III.
Heading HS Code n Admitted conditionally
56.05 Metallized yarn. See Part III.
Chapter 57 Carpets and other textile floor coverings
Heading HS Code n Prohibited articles
57.01-05 All articles.
Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Heading HS Code n Prohibited articles
58.01-11 All articles, except: polypropylene primary and secondary carpet backing materials (5803.90); tulles and other net fabrics (5804.10); narrow woven fabrics (5806.10-40); ornamental trimmings (5808.10-90); embroideries in motifs (5810.10-99).
Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Heading HS Code n Prohibited articles
59.01-11 All articles , except: multifilament nylon chafer fabrics and tracing cloth (5901.90); nylon tyre cord (59.02); textile fabrics, coated, impregnated, laminated or coveredwith plastics for industrial use (5903.10-90); canvas fabrics for manufacture of fan belts (5907.00); linings under 59.09; transmission or conveyor belts or belting, oftextile material (5910.00); textile products and articles for technical use, including linoleum (5904.10 and 5911.10-90).
Chapter 60 Knitted or crocheted fabrics
Heading HS Code n Prohibited articles
60.01 All articles.
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted
Heading HS Code n Prohibited articles
61.01-17 All articles, except: gloves for industrial use (6116.10-99); linings under 6117.90.
Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted
Heading HS Code n Prohibited articles
62.01-17 All articles, except: moulding cups of lycra (6212.90); linings under 6217.90.
Chapter 63 Other made -up textile articles; sets; worn clothing and worn textile articles; rags
Heading HS Code n Prohibited articles
63.01-10 All articles, except: mosquito nets (6304.91-99); jute bags (6305.10); mutilated rags (6310.90).
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles madetherewith; artificial flowers; articles of human hairChapter 64 Footwear, gaiters and the like; parts of such articles
Heading HS Code n Prohibited articles
64.01-06 All types of footwear, excluding safety shoes used in oil industries and sport shoes.
Chapter 65 Headgear and parts thereof
Nil.
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Nil.
Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Nil.
Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glasswareChapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Nil.
Chapter 69 Ceramic products
Nil.
Chapter 70 Glass and glassware
Heading HS Code n Prohibited articles
70.10 7010.91-93 Hollow glass bottles of a capacity exceeding 150 ml (0.15 l) of a kind used for packaging of beverages by breweries and other beverage and drinkcompanies. See part III.
Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coinChapter 71 (Sole chaper)
Nil.
Section XV Base metals and articles of base metalChapter 72 Iron and steel
Nil.
Chapter 73 Articles of iron or steel
Nil.
Chapter 74 Copper and articles thereof
Nil.
Chapter 75 Nickel and articles thereof
Nil.
Chapter 76 Aluminium and articles thereof
Nil.
Chapter 77 (Reserved for possible future use in the Harmonized System)
Nil.
Chapter 78 Lead and articles thereof
Nil.
Chapter 79 Zinc and articles thereof
Nil.
Chapter 80 Tin and articles thereof
Nil.
Chapter 81 Other base metals; cermets; articles thereof
Nil.
Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Heading HS Code n Prohibited articles
82.01 Axes, pick a xes, spades, cutlasses, shovels and similar hewing tools.
Chapter 83 Miscellaneous articles of base metal
Nil.
Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders andreproducers, and parts and accessories of such articlesChapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Heading HS Code n Prohibited articles
84.14 8414.30 Used compressors. See Part III.
84.15 Used air conditioning machines. See Part III.
84.18 8418.10-69 Used refrigerators and freezers. See Part III.
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproduc ers, and partsand accessories of such articles
Nil.
Section XVII Vehicles, aircraft, vessels and associated transport equipmentChapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (includingelectro-mechanical) traffic signalling equipment of all kinds
Nil.
Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Heading HS Code n Prohibited articles
87.03 Us ed motor vehicles above eight years from the year of manufacture.
87.12 Fully built bicycles.
87.14 8714.91-99 Frames, forks, rims and mudguards.
87.16 8716.80 Wheelbarrows.
Chapter 88 Aircraft, spacecraft, and parts thereof
Nil.
Chapter 89 Ships, boats and floating structures
Nil.
Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musicalinstruments; parts and accessories thereofChapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Nil.
Chapter 91 Clocks and watches and parts thereof
Nil.
Chapter 92 Musical instruments; parts and accessorie s of such articles
Nil.
Section XIX Arms and ammunition; parts and accessories thereofChapter 93 (Sole chapter)
Nil.
Section XX Miscellaneous manufactured articlesChapter 94 Furniture; bedding, mattresses, 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
Heading HS Code n Prohibited articles
94.01 Seats, except stadium chairs.
94.03-04 Other furniture and parts thereof, except all fittings and accessories used in furniture making, falling in other chapters of the nomenclature e.g. chapter 83.
94.06 9406.00 Electric generating sound-proof casings, except other prefabricated buildings.
Chapter 95 Toys, games and sports requisites; parts and accessories thereof
Heading HS Code n Prohibited articles
95.04 9504.30 Gambling machines.
Chapter 96 Miscellaneous manufactured articles
Heading HS Code n Prohibited articles
96.08 9608.10 Ballpoint pens.
Section XXI Works of art, collectors' pieces and antiquesChapter 97 (Sole chapter)
Nil.
Part II:
Conditions of admission of articles imported or in transit
NB Nigeria has not published Part II.
Part III:
Special provisions, Customs and other
Pharmaceutical drugs and regulated products concerning HS codes 3001.10 to 3006.60 imported through all land borders and some air and sea ports, except:
a) Apapa Area 1 Port, Lagos b) Calabar Port
c) Port Harcourt 1 Port
d) Murtala Mohammed Int. Airport, L agos e) Mallam Aminu Kano Int. Airport, Kano f) Port Harcourt Airport,Port Harcourt
g) Nnamdi Azikiwe Airport, Abuja
Lace and embroidery manufacturers are granted a special concession to im port their raw materials of specialized yarn and base fabric (bas e cloth) of cotton, synthetic and staple fibresfalling under the following H.S. codes for a period not exceeding 2 years:
i yarn: 5401.20, 5402.33 and 5402.62
ii base fabrics: 5208.11, 5208.21, 5208.31, 5512.11 and 5512.19
Carpet manufacturers are expected to source their yarn requirement locally.
Other fiscal policy measures
A. Pharmaceutical sub -sector
– Pharmaceutical raw materials imported by bonafide pharmaceutical manufacturers shall attract a 2.5% duty rate, and shall be VAT free.
– All finished pharmaceutical products under chapter 30 that are produced locally but have inadequate capacity to meet national demand shall attract a 20% duty rate.
– All pharmaceutical products under chapter 30 that are not produced locally shall attract a 5% duty rate in line with the 5%
recommended as part of the palliative measures to cushion the effects of prices of petroleum products.
– Pharmaceutical grade starch shall attract the following duty rates:
i 5% for bonafide pharmaceutical m anufacturers only, and ii 50% for others;
– The following pharmaceutical packaging materials shall attract a maximum of a 5% duty rate, for bonafide pharmaceutical m anufacturers only, while other importers shall payextant duty rates:
i glass bottles (7010.91-94);
ii ampoules (7010.10);
iii aluminium foil (7607.11-20);
iv PVC/PVDC (3920.41-42 and 3921.12);
v Ropp caps (3923.50, 7010.20 and 83.10-90);
vi Collapsile tubes (7612.10).
– In view of new government policy on malaria treatment, artemisnin, lumefantrine and amodiaquine (actives) shall attract zero (0%) in addition to 0% imposed on anti retroviral drugs forHIV/AIDS.
B. Manufacture-in-bond scheme (MIBS)
The suspension on the importation of items banned under the MIBS scheme has been lifted. However, the C omptroller of
Customs should ensure strict supervision and monitoring to guard against diversion.
C. Duty increase on finished ropes and cables
Finished ropes, cables, etc. (7312.10-90) and twine, cordage, ropes, cables, etc. (5607.10-90), shall attract a duty rate of
40% to protect local manufacturers.
D. Duty reduction on steel wire ropes and fibre ropes
The following raw materials for the manufacturing of steel wire ropes and fibre ropes , imported by bonafide manufacturers only, shall attract a 5% duty rate:
– Steel wire (0.26–4.75 mm diameter) (7217.10-90 and 7229.10-90).
– Manila yarn (5305.29).
– Nylon yarn (5402.10).
– Textile slings (5609.00).
– Fittings for slings:
i shackles (7315.19);
ii hooks (7326.19);
iii masters links (7315.82);
iv steel sleeves (7307.29);
v aluminium sleeves (7609.00);
vi thimbles (7326.19 and 7326.90).
E. Palliative measures on vehicles
Fully built-up passengers vehicles (buses) (8702.10-90) shall attract a 10% duty rate in 2005.
F. Industrial machinery and spare parts
All industrial machinery and parts thereof (other than domestic) in chapters 84, 85 and 90 shall enjoy a 2.5% duty rate and shall be VAT free.
G. Duty on donated items
All donations from international donor agencies/countries e.g. Red Cross, Red Crescent, etc., with the approval of the
Honorable Minister, attract a 0.5% duty rate.
Please ensure strict compliance with the above directives.
Copyright © «Georgian Post» LTD.