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                                  FEDERAL INLAND REVENUE SERVICE

CIRCULAR Date of first Review: 1st Jan. 1997


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
29.15                                                                                                                              Saturated acyclic monocarboxylic acids and their derivatives.
2915.3100                  -           Ethyl acetate
29.16                                                                                                                              unsaturated Acyclic
monocarboxylic acids,
                        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
29.41                                                                           Antibiotics
2941.1000                  -           penicillins and their derivatives with a           penicillanic acid structure; salts thereof
2941.3000                   -           Tetracycline and their derivatives;
                                                Salts thereof
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.
3002.9000                               Others
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
03.02                                                                           Fish
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
10.06                                                                                                                                                      Rice
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
                                                                                    (Laboratory Equipment).
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 
                                                                        *          Dryers:
                                                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.
            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
                                                                                    agricultural purposes.
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.
Agricultural insecticides,
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
horticultural purpose.
Agricultural, horticultural or
forestry Jilachinery for soil preparation or cultivation; Lawn or sport-ground roller.
*        Harrows, scarifiers, cultivator          weeders and hoes:
Disc harrows.
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:
Combine harvester-threshers
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.
Milking machines.
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
feeding stuffs.
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

                                                                        (J)        FERTILIZER
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;
14. foodstuff;
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;
2.      Water;
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
(L VO).





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