FEDERAL INLAND REVENUE SERVICE
INFORMATION NO: 9701
CIRCULAR Date of first Review: 1st Jan. 1997
SUBJECT:DETAILED LIST OF ITEMS EXAMPTED FROM VALUE ADDED
This Circular updates the earlier FIRS Information Circular No. 9401 of 1st March 1994
As part of the enlightenment campaign to keep educating members of the public on their rights and obligations under the VAT Decree No 102 of 1993, the Federal Inland Revenue Service has carried out a comprehensive review of the existing List of Goods and SERVICES Exempted from VAT. The review has become necessary partly because of the problems being experienced by importers of goods at the poor as well as the urgent need to bring together all the budget pronouncements made by government as they affect VAT since the commencement of the scheme in 1994.
For the avoidance of doubt, all collection agencies are advised to restrict themselves to this amended list of exempted items. Consequently, no request for special concession or exemption will be entertained by the FIRS henceforth. It is however envisaged that the list will continue to be subjected to periodic review in line with the existing government budget pronouncements.
In this connection, all registered persons are enjoined to display this new list conspicuously in their places of business to educate their customers. All items not included in this published list are vatable at the standard rate of 5%, except in the case of exports where the rate is 0%.
2. List of Goods Exempted from VAT
Heading Harmonized System. Tariff Description
No (H.S) Code
(a) MEDICAL, VENTIRINARY AND PHARMACEUTICAL RAW MATERIALS AND PRODUCTS
29.15 Saturated acyclic monocarboxylic acids and their derivatives.
2915.3100 - Ethyl acetate
29.16 unsaturated Acyclic
2916.3900 - Others
29.24 Carboxyamide function compounds
2924.2900 - Other
29.28 2928.0000 - Organic derivatives of hydrazine or hydroxylamide
29.33 - Heterocyclic Compounds with nitrogen hetero-atoms(s) only
2933.1100 - Phenazone and its derivatives
2933.1900 - Hydation and its derivatives
2933.2900 - Others
2933.4000 - Compounds containing a quinoline or is quinoline ring system
29.35 2935.0000 - Sulphonamides
29.39 - Vegetable alkaloids, natural or reproduced by synthesis
2939.2100 - Quinine and its salts
2939.2900 - Others
2939.3000 - Caffeine and its salts
2939.4100 - Ephedrine and its salts
2939.6100 - Ergometrin (INN) and its salts
2939.6200 - Ergotamine (INN) and its salts
2939.7000 - Nicotine and its salts
2941.1000 - penicillins and their derivatives with a penicillanic acid structure; salts thereof
2941.3000 - Tetracycline and their derivatives;
2941.4000 - Chloramphenicol and its derivatives; salts thereof
2941.9000 - Others
2941.9000 - Others
30.01 Glands and other organs for organotherapeutic uses:
3002.1000 - Antisera and other blood fractions and modified immunological products
3002.1000 - Vaccines for human medicine.
3002.3000 - Vaccines for veterinary medicine.
30.03 Medicaments (excluding goods of heading No.3002.02, 30.05 or 30.06)
3003.1000 - Containing peniclline derivatives as thereof, with a penicilli acid structure, or streptomycin or their derivatives
3003.2000 - Containing other antibiotics
3003.3100 - Containing insulin
3003.3200 - Others
3003.4000 - Containing alkaloids or derivatives
Thereof or antibiotics
30.04 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic uses:
3004.1000 - Containing penecillins or derivative thereof, with a penicillianic acid structure, or streptomycin or their derivatives.
3004.2000 - Containing others antibiotics
3004.3200 - Containing insulin.
3004.3900 - Others
3004.4000 - Containing alkaloids or derivatives thereof not containing hormones, other products of healing No 29.37 or antibiotics
3004.5000 - Other medicament containing vitamin and other products of healing No 20
3004.9000 - Other life saving drug and medicaments.
30.05 Wadding, gauze, bandages and similar articles (for example dressings, adhesive plasters, poultics), impregnated or coated with pharmaceutical substance or put up in forms or packing for retail sale for medical, surgical, dental or veterinary purposes.
3005.100 - Adhesive dressings and other articles
having an adhesive layer
3005.9100 - bandages and swabs
30.06 Pharmaceutical goods
3006.1000 - Sterile surgical castut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure, sterile laminaria and sterile absorbable surgical or dental haemostatic.
3006.2000 - Blood-grouping reagent
3006.3000 - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
3006.4000 - Dental cements and other dental fillings; bone reconstruction cements
3006.5000 - First-aid boxes and kits
3006.6000 - Chemical contraceptive preparations based on hormones or spermicides.
90.18 - Instruments and appliance used in medical, surgical dental or veterinary sciences, including scintigraphy apparatus, other electro-medical apparatus and sight-testing instruments.
9018.110 - Electro-cardiographs
9018.2000 - Ultra-Violet or infra-red ray
9018.3100 - Syringes metal needles and needles for sutures
9018.3900 - Others
9018.9000 - Other instruments and appliances
* Instruments and appliances used in dental sciences
9018.4100 - Dental drill engines, whether or not combined on a single base with other dental equipment
9018.4900 - Others
9018.5000 - Ophthalmic instruments and appliances
90.19 - Mechano-therapy appliances; message apparatus; Psychological aptitude- testing apparatus. Ozone therapy, oxygen therapy, erosoltherapy, artificial respiration or other therapeutic respiration apparatus.
9019.1000 Mechano-Therapy appliances; message apparatus; psychological aptitude testing apparatus.
9019.200 - Ozone therapy, oxygen therapy,
aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
90.21 9021.1100-9000 - Orthopaedic appliance, including crutches, surgical belt and trusses; splints and other fracture appliances, artificial parts of the body, hearing aids other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.
90.22 - Apparatus based on the used of X- Rays or alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-Ray tubes and other X-Ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chair and the like.
9022.1300 - Others, for dental uses
9022.1400 - Others for medical, surgical, or veterinary uses
9022.2100 - for medical, surgical, dental or veterinary uses.
94.02 - Medical, surgical, dental or veterinary furniture
9402.1000 - Dentists, or similar chairs and parts thereof.
9402.9000 - Other
(B) BASIC FOOD ITEMS
(For the purpose of VAT, basic food is defined as any unprocessed staple food item, whether or not it is packaged).
02.04 - Meat of sheep or goats, fresh, chilled or frozen.
0204.1000 - Carcasses and half carcasses of lamb, fresh or chilled
* Other meat of sheep, fresh or chilled
0204.2100 - Other meat of sheep, fresh or chilled
0204.3000 - Boneless
0204.3000 - Carcasses and half-carcasses of lamb, frozen.
* Other meat of sheep, frozen:
0204.4100 - Carcasses and half carcasses
0204.4200 - Other cuts with bone
0204.4300 - Boneless
0204.5000 - meat of goats
02.07 - meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.
* Of fowls of the species Gallus Domesticus
0207.1100 - Not cut in pieces, fresh or chilled.
0207.1200 - Not cut in pieces, frozen
0207.1300 - Cuts and offal, fresh or chilled
0207.1400 - Cuts and offal, frozen
* Of Turkeys:
0207.2400 - Not cut in pieces, fresh and chilled
0207.2500 - Not cut in pieces, frozen
0207.2600 - Cuts and offal, fresh or chilled
* Of ducks, gesse or guinea fowl
0207.3200 - Not cut in pieces, fresh or chilled
0207.330 - Not cut in pieces, frozen
0207.3500 - Other, fresh or chilled
0207.3600 - Other, frozen
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04:
* Salmonidase, excluding livers and roes
0302.1100 - Trout
302.1200 - Pacific Salmon, Altantic Salmon and Danube Salmon
* Flat fish (excluding livers and roes):
0302.2100 - Halibut
0302.2200 - Plaice
0302.2300 - Sole
* Tunas, skip jacks or stripe bellied
bonito (excluding liver and Roes).
0302.3100 - Albacore or longfinned tunas
0302.3200 - Yellow fin tunas
0302.3300 - Skip-jack or stripe-bellied bonito
0302.4000 - Herrings (excluding living and roes)
0302.5000 - Cod (excluding liver and roes)
0302.6100 - Sardines (brisling or sprats)
0302.6200 - Haddock
0302.6300 - Coalfish
0302.6400 - Mackerel
0302.6500 - Dogfish and other sharks
0302.6600 - Eels
0302.7000 - Livers Roes
03.03 Fish, frozen, excluding fish fill fillets and other fish meat and heading No. 03.04.
303.8000 All details as above.
03.05 Fish, dried, salted, or in brine smoke fish, whether or not cooked before or during the smoking process; fish meal fit human consumption.
0305.1000 - Fish meal fit for human consumption
0305.2000 - Livers and roes, dried smoked, or in brine
0305.3000 - Fish fillets, dried, salted or in but not smoked
* Smoked fish, including fillets
0305.4200 - Pacific salmon, atlantic salmon and Danube salmon
0305.4200 - Herrings
0305.5100 - Dried fish whether or not salted but not smoked
0305.5100 - Cod
0305.5900 - Others
* Fish, salted but not dried or smoked and fish in brine
0305.6100 - Herrings
0305.6200 - Cod
0305.6300 - Anchovies
07.13 Dried leguminous vegetables, shelled, whether or not skinned or split:
0713.1000 - Peas (Pisum sativum).
0713.2000 - Chickpeas (garbanzos) & Beans
0713.3200 - beans of the species Vigna Mungo
(L), hepper or Vigna radiate (L).
0713.3200 - Small red (Adzuki) beans.
0713.3300 - Kidney beans, including white pea beans.
0713.4000 - Lentils
0713.9000 - Broad beans and horse beans.
0713.9000 - Others
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots an tubers:
0714.1000 - Manioc (Cassava)
0714.2000 - Sweet potatoes
0714.9000 - Others
1006.1000 - Rice in the husk (paddy or rough
1006.2000 - Husked (brown) rice
1006.3000 - Semi-milled or wholly milled or whether or not polished or glaze
1006.4000 - Broken rice
11.04 - Cereal grains otherwise work except rice of heading No.10.06
* Rolled or flaked grains
1104.1900 - Of other cereals
1104.2300 - of maize (corn),
19.01 (C) INFANT FOOD
Malt extract, food preparations of flour, meal, starch or malt extract, not containing Cocoa powder or containing Cocoa powder or containing cocoa powdered in proportion by weight less than 50% not elsewhere specified or included; Food preparation of goods of heading Nos. 04.01 to 04.04, not containing Cocoa powder in a proportion by weight of less than 10% not elsewhere specified or included.
1901.1000 - Preparations for infant use, put up for retail sale.
(D) BOOKS, NEWSPAPERS AND MAGAZINES
- Uncoated paper and paperboard,
of a kind used for writing, printing etc.
4802.5100 - Weighing less than 40g/m2
4802.5300 - Weighing more than 150 g/m2
Paper and paperboard, of a kind used for writing, printing or other graphic purposes whether or not containing fibre obtained by a mechanical process or of which not more than 100% by weight of the total fibre content consist of such fibres
4810.1100 - Weighing not more than 150g/m2
4810.1200 - Weighing more than 150g/m2
4810.2100 - Light weight coated paper. 5
4810.2900 - Others
48.20 - Other Articles of Stationery
4820.2000 - Exercise Books
49.01 Printed books, brochures, leaflets and similar printed matter whether or not in single sheets.
4901.1000 - In single sheets, whether or not folded
4901.9100 - Dictionaries and encyclopedias, and serial installments thereof
4901.9900 - Others (restricted to educational textbooks)
49.02 - Newspapers, journals and periodicals, whether or not illustrated or containing advertising materials.
4902.1000 - Appearing at least four times a week
4902.9900 - Others
49.03 4903.0000 - Children’s picture, drawing or colouring books
49.04 4904.000 - Music, printed or in manuscript whether or not bound or illustrated.
49.05 - Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.
4905.1000 - Globes
49.06 4906.000 - Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand, hand written texts
49.07 4907.000 - Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp impressed paper; cheque forms, bank notes, stock, share or bond certificates and similar document of title.
(E) EDUCATIONAL MATERIALS
84.19 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating cooking, roasting, distilling, rectifying, sterlising, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous storage water heaters and electrics.
* Instantaneous gas water heater, non- electric:
8419.1100 - instantaneous and water heater.
8419.2000 - Medical, surgical or laboratory sterilizers
8419.3100 - for agricultural products
8419.3200 - for wood, paper pulp, paper or paperboard
8419.4000 - Distilling or rectifying plant.
8419.5000 - Heat exchange units
8419.6000 - Machinery for liquefying air or gas
8419.8100 - For making hot drinks or for cooking or heating food.
8419.9000 - Parts of the above.
90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, Pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter.
9017.1000 - Drafting tables and machines, whether or not automatic.
9017.2000 - Other drawing, marking-out or mathematical calculating instruments
9017.3000 - Micrometers, calipers and gauges
9017.8000 - Other instruments
9017.9000 - Parts and accessories
90.23 9023.0000 - Instruments apparatus and models (for demonstrational purpose for example, in education or exhibitions), unsuitable for other uses.
(F) BABY PRODUCTS
39.23 3923.3000 - Feeding bottles and related products for babies use.
48.18 4818.4000 - Sanitary towels and tampons napkins and napkin liners for babies and sanitary articles.
61.11 Babies garments and clothing accessories knitted or crotched
6111.1000 - of wool or fine animal hairs
6111.2000 - of cotton
6111.3000 - of synthesis fibres
6111.9000 - of other textile materials
62.09 Babies garments and clothing accessories
6209.1000 - of wool of fine animal hair
6209.2000 - of cotton
6209.3000 - Of synthetic fibres
6209.9000 - of other textile materials
87.15 8715.0000 - Baby carriages and parts.
(G) COMMERCIAL VEHICLES AND SPARE PARTS
Definition of commercial vehicles has been restricted to those vehicles designed for the transport of persons while spare parts are also restricted to engines, gears, brakes and brakes linings.
86.05 8605.0000 - Railway or tramway passenger vans.
86.06 8606.1000 - Railway or trayway goods van; tank wagons and the like.
86.07 - Parts of railway or tramway locomotives or rolling stock.
8607.1100 - Driving bogies and bissel – bogies
8607.2100 - Air brakes and parts
8607.9100 - Of locomotives
87.01 - Tractors (other than tractor of heading No. 87.09)
8701.1000 - Pedestrian controlled tractors
8701.2000 - Road tractors for semi-trailers
8701.3000 - Track-laying tractors
87.02 - Public transport type passenger vehicles
8702.1000 - With compression-ignition interior combustion piston engine (diesel semi-diesel semi-diesel i..e vehicle capable of carrying not less than nine passengers).
8702.1900 - Others
8702.9900 - Others
87.04 - Motor vehicles for the transport of goods.
8704.2290 - Dumpers, designed for off-highway use
8704.2290 - Other (not exceeding 20 tonnes)
8704.3290 - Other (exceeding 5 tonnes)
87.05 - Special Purpose Motor Vehicles.
8705.3000 - Fire Fighting vehicles, parts and accessories
8707.9000 - Others
87.08 Parts and accessories of commercial vehicles. (all tyres and tubes regardless of usage are vatable
8708.3100 - Brakes and servo-brakes and parts thereof:
8708.3100 - Mounted brake linings
8708.3100 - Mounted brake linings
8708.3900 - Others
8708.4000 - Gear boxes
8708.5000 - Drive boxes
8708.5000 - Drive axles
8708.6000 - Non-driving axles
87.10 8710.0000 - Tanks and others armoured fighting vehicles motorized, whether or not fitted with weapons and part of such vehicles.
87.11 8711.1000-2000 - Motorcycles (including mopeds) and cycles fitted with an auxiliary motors, with or without side-cars.
87.12 8712.0000 - Bicycle and other cycles (including delivery tricycles), not motorized
87.13 - Invalid carriage whether or not motorised or otherwise mechanically propelled.
8713.1000 - Not mechanically propelled
8713.9000 - Others
87.14 - Parts and accessories of vehicles of
heading Nos. 87.11 to 87.13.
8714.9300 - Hubs and hub brakes.
8714.9400 - Brakes and hub brakes
8714.9600 - Pedals ·and crank - gear.
87.16 8716.2000 - Self-loading or self-unloading
trailers and semi-trailer for
88.02 - Aeroplanes and other aircraft.
8802.2000 - Aeroplanes and other aircraft, of an
unladen weight not exceeding 2,000kg.
8802.3000 - Aeroplanes and other aircraft, of an
unladen weight exceeding 2,000kg but not exceeding 15,000kg.
8802.4000 - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000kg.
88.03 - Parts of goods of heading No. 88.01 or 88.02.
8803.1000 - Propellers and rotors and parts thereof:
8803.2000 - Under carriages and parts thereof.
89.01 - Cruise ships, excursion boats
ferry-boats, cargo ships barges and similar vessels for the transport of persons or goods.
Refrigerated vessels other than those
of sub-heading No. 8901.2000.
Other vessels for the transport of goods and other. vessels for the transport of both persons and goods.
Fishing vessels; factory ship and other vessels for processing or preserving fishery products
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulator disinfectants and similar products.
Herbicides, anti-sprouting products
and plant-growth regulators.
Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders.
Appliances for agricultural or
Agricultural, horticultural or
forestry Jilachinery for soil preparation or cultivation; Lawn or sport-ground roller.
* Harrows, scarifiers, cultivator weeders and hoes:
Seeders, planters and transplanters.
Manure spreaders and fertilizer
Parts of 8437.1000
Harvesting of threshing machinery, including straw or fodder balers, grass or hay movers; machines for cleaning, sorting or grading eggs, fruit or other agriculturalproduce.
* Other harvesting machinery threshing machinery:
Root or other harvesting machineries
Machine for cleaning, sorting or grading eggs, fruit or other agricultural produce.
Parts of 8433.5100, 84333.5300 and 8433.6000.
Milking machines and diary machinery.
Parts of 8434.1000 and 8432.2000.
Agricultural, horticutural forestry poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or
thermal equipment poultry
incubators and brooders.
Machinery for preparing animal
Poultry incubators and brooders.
Parts of poultry-keeping machinery
or poultry incubators and brooders.
Machines for cleaning, sorting or grading seed, grain or dried
Leguminous vegetables, machinery used in the milling industry or for the working of cereals or dried leguminous vegetable other than farm-type machinery.
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
Parts of 8437.1000
31.01 3101.0000 Animal or vegetable fertilizers, whether or not mixed together or chemically treated fertilizers. Produced by the mixing or chemical treatment of animal or vegetable products.
31.02 3102.9000 Mineral or chemical fertilizers nitrogenous.
31.03 3103.1000 – 2000 - Mineral or chemical fertilizers phosphatic
31.04 3104.1000 – 3000 - Mineral or chemical fertilizers potassic.
31.05 3105.1000 – 6000 - Mineral or chemical fertilizers containing two or three of the fertilizing elements, nitrogen phosphorous and potassium.
(K) WATER TREATMENT CHEMICALS.
28.01 2801.100 - Chlorines
28.28 2828.1000 - Calcium Hypochlorite and others
28.33 2833.3000 - Alums
L(a) EXEMPTED DIPLOMATIC GOODS (Based on Federal Government
Duty Free Concessions)
1. Aircrafts, their parts and ancillary equipment (air-conditioning plant, catering equipment, engine starting trolleys etc.)
2. Films of educational, scientific and cultural character imported by United Nations or any of its Agencies;
3. Fuel, lubricants and similar products to be used solely in the operation of aircraft of the armed forces or civil aircraft registered in a country recognised by Nigeria;
4. goods imported by voluntary organization e.g. Nigeria Red Cross Society;
5. goods for donation to charity;
6. Goods imported for the President, Commander-in-Chief of the Armed Forces of Nigeria;
7. Goods imported for Consular Officers;
8. Diplomatic Privileged Importations;
9. Technical assistance (Based on Customs Personal Effect Standards);
10. Passengers' baggage (e.g. passengers' personal and household accompanying luggage);
11. Patterns and samples, cut, mutilated, spoiled or otherwise rendered unmerchantable (based on Customs Standard).
12. Personal effects;
13. Scientific specimens, imported for public exhibition, study or research;
15. Church and Mosque equipment;
16. life-saving vehicles appliances including ambulances;
17. Medicinal preparations;
18. Specialised Hospital and surgical equipment;
19. Military hardware and uniform;
20. Arms and Ammunition imported by the Nigeria Police Force;
21. Plant and machinery imported for use by companies located within the Export Processing Zone (EPZ)
22. Imported goods intended for duty free shops;
23. Goods and services consumed by Diplomats, Embassies, Foreign Missions which have reciprocal agreements with Nigeria;
24. Goods donated or obtained free under a technical assistance programme from donor international bodies or countries;
25. Plant and machinery and equipment purchased for gas utilization in the downstream sector of petroleum operations; and
26. Tractors, ploughs, agricultural equipment and implements purchased for agricultural projects.
(b) List of Services Exempted from VAT
1. Medical and health care services;
2. Services rendered by Community Banks, People's Bank and Mortgage Institutions (interest earnings on loans by commercial bank and premiums paid to insurance companies are not Vatable;
3. Performance conducted by educational institutions as part of learning;
4. Social services (orphanages, charities, and fire fighting);
5. Pure postal service (excluding giro services);
6. Non-commercial cultural services;
7. Non-commercial cultural services;
8. Overseas air transportation;
9. Public telephone (coin operated) and telegram services. This does not include private telephone or telephone used for business or commercial purposes.
(c) Other Exempted Goods and Services which by Inference Fall within Categories and (b) above
1. Edible or table salt;
3. Salary or wages from employment or directors' emolument from appointment;
4. Hobby activities;
5. Private transactions, for example, the occasional sale of domestic or household articles, furnishing, personal effects or private motor vehicles and
6. House rent. (i.e rent on residential accommodation only)
The Office of the Chairman,
Federal Inland Revenue Service,
Tel: 09 - 2340939
Fax: 09 - 2340670
The Directorate of VAT,
Federal Inland Revenue Service,
Tel: 09 - 2340603
Cadastral Zone A3,
"B" Block, 2nd Floor,
Garki - Abuja. Nigeria.
Any Office of Nigeria Customs Service throughout the country or
Any Local VAT Office throughout the country.
Federal Inland Revenue Service.
It is an offence to collect VAT and fail to remit it to the nearest Local VAT Office