| 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%
|