Value | Category | Cases | |
---|---|---|---|
Apple juice : Of a Brix value not exceeding 20: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Apple juice : Of a Brix value not exceeding 20: áOther | 4 |
0.6%
|
|
Apple juice : Other: Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Apple juice : Other: áOther | 4 |
0.6%
|
|
BEER AND STOUT ABOVE 6% | 4 |
0.6%
|
|
BEER AND STOUT UP TO 6% LARGE | 4 |
0.6%
|
|
BEER AND STOUT UP TO 6% SMALL | 4 |
0.6%
|
|
BEER MADE FROM MALT: IN CONTAINERS OF 50 CENTILITRES OR LESS | 4 |
0.6%
|
|
BRANDY | 2 |
0.3%
|
|
Beef made from malt,With alcohol content > 6% | 3 |
0.4%
|
|
Beer made from malt,With alcohol content > 6% | 1 |
0.1%
|
|
Beer made from malt: in containers of more than 50 centilitres | 4 |
0.6%
|
|
Brandy | 10 |
1.4%
|
|
CARBONATED SOFT DRINKS | 3 |
0.4%
|
|
COMPRESSED SALT USED IN ANIMAL FEEDING | 3 |
0.4%
|
|
Carbonated soft drinks | 1 |
0.1%
|
|
Cassava Flour and meal of flour | 4 |
0.6%
|
|
Cassava gari | 4 |
0.6%
|
|
Cassava meal/dough | 4 |
0.6%
|
|
Cassava; Flour and powder | 4 |
0.6%
|
|
Cassava; Meal/Dough | 4 |
0.6%
|
|
Champagne and sparkling wine | 4 |
0.6%
|
|
Chocolate Milk Drink | 4 |
0.6%
|
|
Cigarettes containing tobacco | 4 |
0.6%
|
|
Cigars, cheroots and cigarillos containing tobacco | 4 |
0.6%
|
|
Cigars, cigarillos, cigarettes, etc, not containing tobacco | 4 |
0.6%
|
|
Cocoyam | 4 |
0.6%
|
|
Cocoyam flour | 4 |
0.6%
|
|
Compressed salt used in animal feeding | 1 |
0.1%
|
|
Cranbery juice: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Cranbery juice: áOther | 4 |
0.6%
|
|
Cream soda mix | 4 |
0.6%
|
|
DENATURED SALT | 3 |
0.4%
|
|
Denatured salt | 1 |
0.1%
|
|
Energy drinks | 4 |
0.6%
|
|
Energy drinks (lucozade,red bull, etc...) | 4 |
0.6%
|
|
Enery Drink | 4 |
0.6%
|
|
Expanded tobacco | 2 |
0.3%
|
|
Flour and meal of cassava (including cassava flakes or gari) | 4 |
0.6%
|
|
Flour and meal of other roots and tubers, nes | 4 |
0.6%
|
|
Flour and meal of other roots and tubers,Cocoyam flour | 4 |
0.6%
|
|
Flour and meal of the dried leguminous vegetables of 0713 | 4 |
0.6%
|
|
Flour and meal of yam | 4 |
0.6%
|
|
For the manufacturing industry | 2 |
0.3%
|
|
Fruit juice grape not frozen of Brix value <=20 | 4 |
0.6%
|
|
Fruit juice grape not frozen of Brix value <=30 | 4 |
0.6%
|
|
Fruit juice grape not frozen of Brix value >20 | 4 |
0.6%
|
|
Fruit juice grape not frozen of Brix value >30 | 4 |
0.6%
|
|
Fruit juice grapefruit not frozen of Brix value <=20 | 4 |
0.6%
|
|
Fruit juice grapefruit not frozen of Brix value >20 | 4 |
0.6%
|
|
Fruit juice pineapple not frozen of Brix value <=20 | 4 |
0.6%
|
|
Fruit juice pineapple not frozen of Brix value >20 | 4 |
0.6%
|
|
Fruit juice single citrus not frozen of Brix value <=20 | 4 |
0.6%
|
|
Fruit juice single citrus not frozen of Brix value >20 | 4 |
0.6%
|
|
Fruit juice, apple,unfermented, not cont. added spirit | 2 |
0.3%
|
|
Fruit juice, grape incl ~must,unfermented, not cont. added spirit | 2 |
0.3%
|
|
Fruit juice, grapefruit, not frozen,unfermented, not cont. added spirit | 2 |
0.3%
|
|
Fruit juice, guavas,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, mango,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, mixtures of fruit or veg,unferm, no added spirit - other, nes | 4 |
0.6%
|
|
Fruit juice, of single fruit or veg,unferm, no added spirit - other, nes | 4 |
0.6%
|
|
Fruit juice, orange, frozen,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, orange, not frozen, of Brix value <= 20 | 4 |
0.6%
|
|
Fruit juice, orange, not frozen,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, pineapple,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, single citrus,unfermented, not cont added spirit - other, nes | 4 |
0.6%
|
|
Fruit juice, tamarind,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Fruit juice, tomato,unfermented, not cont. added spirit | 4 |
0.6%
|
|
Gin and Geneva | 4 |
0.6%
|
|
Grape juice (including grape must): Of a Brix value not exceeding 30: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Grape juice (including grape must): Of a Brix value not exceeding 30: Other | 2 |
0.3%
|
|
Grape juice (including grape must): Other: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Grape juice (including grape must): Other: Other | 4 |
0.6%
|
|
Grapefruit (including pomelo) juice: Of a Brix value not exceeding 20 : Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Grapefruit (including pomelo) juice: Of a Brix value not exceeding 20 : Other | 2 |
0.3%
|
|
Grapefruit (including pomelo) juice: Other : Other | 4 |
0.6%
|
|
Grapefruit (including pomelo) juice: Other: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Guava juice: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Guava juice: áOther | 4 |
0.6%
|
|
High Quality Cigarettes eg Embassy, Diplomat | 4 |
0.6%
|
|
Homogenized or reconstituted tobacco | 2 |
0.3%
|
|
Juice of any other single citrus fruit: Of a Brix value not exceeding 20 : Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Juice of any other single citrus fruit: Of a Brix value not exceeding 20 : Other | 4 |
0.6%
|
|
Juice of any other single citrus fruit: Other: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Juice of any other single citrus fruit: Other: Other | 4 |
0.6%
|
|
LIQUEURS AND CORDIALS | 4 |
0.6%
|
|
Lime cordial | 2 |
0.3%
|
|
Low Quality Cigarettes eg Pall Mall King Sze/Menthol,Tusker King Sze/Reglr | 4 |
0.6%
|
|
Maize (excl. seed) | 4 |
0.6%
|
|
Maize seed | 4 |
0.6%
|
|
Malt drink | 12 |
1.7%
|
|
Mango juice: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Mango juice: áOther | 4 |
0.6%
|
|
Medium Quality Cigarettes eg London King SIze, London Menthol | 4 |
0.6%
|
|
Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 10% | 4 |
0.6%
|
|
Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Other, In packings less than 25 kg | 4 |
0.6%
|
|
Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Other, In packings not less than 25 kg | 4 |
0.6%
|
|
Milk&Cream, not concentrated, not sweetened, fat <= 1% | 4 |
0.6%
|
|
Milk&Cream, not concentrated, not sweetened, fat > 1% but <=6% | 4 |
0.6%
|
|
Milk&Cream, not concentrated, not sweetened, fat > 6% | 4 |
0.6%
|
|
Milk&Cream, not sweetened, not solid - other | 4 |
0.6%
|
|
Milk&Cream, not sweetened, not solid - other, nes | 4 |
0.6%
|
|
Milk&Cream, not sweetened, solid, fat > 1.5%, pkg < 25kg - other, nes | 4 |
0.6%
|
|
Milk&Cream, not sweetened, solid, fat > 1.5%, pkg < 25kg, for pharmacist | 4 |
0.6%
|
|
Milk&Cream, not sweetened, solid, fat > 1.5%, pkg >= 25kg | 4 |
0.6%
|
|
Milk&Cream, sweetened, solid, fat <= 1.5%, ápkg >= 25kg | 4 |
0.6%
|
|
Milk&Cream, sweetened, solid, fat <=1.5%, pkg < 25kg, for pharmacist | 4 |
0.6%
|
|
Milk&Cream, sweetened, solid, fat<=1.5%, pkg<25kg - other, nes | 4 |
0.6%
|
|
MilkandCream, not sweetened, solid, fat > 1.5%, pkg < 35kg | 2 |
0.3%
|
|
MilkandCream, sweetened, solid, fat <= 1.5%, pkg < 25kg | 2 |
0.3%
|
|
Mixtures of juices : Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Mixtures of juices : Other | 4 |
0.6%
|
|
Non-alcoholic Beer | 4 |
0.6%
|
|
OTHER BEER NOT MADE FROM MALT | 4 |
0.6%
|
|
OTHER WINE | 4 |
0.6%
|
|
Orange Juice : Not frozen, of a Brix value not exceeding 20: Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Orange Juice : Not frozen, of a Brix value not exceeding 20: Other | 4 |
0.6%
|
|
Orange Juice : Other: áConcentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Orange Juice : Other; Other | 4 |
0.6%
|
|
Orange Juice : frozen; Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Orange Juice : frozen; Other | 4 |
0.6%
|
|
Other | 22 |
3.2%
|
|
Other (other non-alcoholic beverages; nes) | 8 |
1.2%
|
|
Other Cassava Flour and meal nes | 4 |
0.6%
|
|
Other fermented beverage, nes | 4 |
0.6%
|
|
Other fruit, etc, prepared or preserved, nes | 4 |
0.6%
|
|
Other grape must | 4 |
0.6%
|
|
Other grape wine nes | 4 |
0.6%
|
|
Other juice; Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Other juice; áOther | 4 |
0.6%
|
|
Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences: Other: áOther: Other | 2 |
0.3%
|
|
Other manufactured tobacco, nes | 4 |
0.6%
|
|
Other salt, nes | 4 |
0.6%
|
|
Other undenaturated ethyl alcohol, strength <80%, nes | 8 |
1.2%
|
|
Other, not Cocoyam flour | 4 |
0.6%
|
|
Other: not malted drink | 4 |
0.6%
|
|
Palm Wine | 4 |
0.6%
|
|
Palm wine | 4 |
0.6%
|
|
Pineapple juice: Of a Brix value not exceeding 20: Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Pineapple juice: Of a Brix value not exceeding 20: Other | 4 |
0.6%
|
|
Pineapple juice: Other : Concentrate of weight not less than á25 kg for industrial use | 4 |
0.6%
|
|
Pineapple juice: Other: Other | 4 |
0.6%
|
|
Plantain Dried | 4 |
0.6%
|
|
Plantain fresh | 4 |
0.6%
|
|
Plantain other | 4 |
0.6%
|
|
Plantains : Dried | 2 |
0.3%
|
|
Plantains : Fresh | 4 |
0.6%
|
|
Premium Cigarettes eg State Express, Rothmans Kingsize | 4 |
0.6%
|
|
Rum and taffia | 4 |
0.6%
|
|
SALT FOR HUMAN CONSUMPTION INCLUDING TABLE SALT | 3 |
0.4%
|
|
Salt for human consumption including table salt | 1 |
0.1%
|
|
Smoking tobacco with or without tobacco substitutes | 2 |
0.3%
|
|
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other | 2 |
0.3%
|
|
Spirits from distilled grape wine or marc | 4 |
0.6%
|
|
Spirits obtained by distilling grape wine or grape marc: Other | 4 |
0.6%
|
|
Sugar beet, fresh, dried, chilled or frozen | 4 |
0.6%
|
|
Sugar cane | 4 |
0.6%
|
|
Sugar cane, fresh, dried, chilled or frozen | 4 |
0.6%
|
|
Tamarind juice: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Tamarind juice: áOther | 4 |
0.6%
|
|
Tobacco refuse | 4 |
0.6%
|
|
Tobacco, not stemmed/stripped | 4 |
0.6%
|
|
Tobacco, partly or wholly stemmed/stripped | 4 |
0.6%
|
|
Tomato juice: Concentrate of weight not less than á25 kg for industrial use | 2 |
0.3%
|
|
Tomato juice: Other | 4 |
0.6%
|
|
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages: Other | 4 |
0.6%
|
|
VODKA | 4 |
0.6%
|
|
Vermouth and other wine of fresh grapes, flavoured: <=2L containers | 4 |
0.6%
|
|
Vermouth and other wine of fresh grapes, flavoured: >2l containers | 4 |
0.6%
|
|
Water pipe tobacco specified in Sub heading Note 1 áto this chapter | 4 |
0.6%
|
|
Waters, including mineral waters and aerated waters | 4 |
0.6%
|
|
Whiskeys | 4 |
0.6%
|
|
Wine (not sparkling) nes | 4 |
0.6%
|
|
Wine (not sparkling); grape must with alcohol in: >2L containers | 4 |
0.6%
|
|
Wine (not sparkling); grape must with by alcohol in: <=2l containers | 4 |
0.6%
|
|
Yams | 3 |
0.4%
|
|
Yams (Dioscorea spp.) | 5 |
0.7%
|
|
cider beer | 4 |
0.6%
|
|
other beer not made from malt, other | 4 |
0.6%
|
|
other beer not made from malt, with alcohol content > 6% | 4 |
0.6%
|
|
other fermented beverages (other) | 4 |
0.6%
|