IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 06 Feb 2013 | Removal date: open ended

Internal taxation of imports

On 6 February 2013, Nigeria announced a reduction of the import duty to 0 per cent and a reduction of the import VAT to 0 per cent on all commercial aircraft and aircraft spare parts imported for use in Nigeria. Previously, the import duty amounted to 10 per cent in addition to the import VAT.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

496 Aircraft & spacecraft; parts
8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
880211 Of an unladen weight not exceeding 2,000 kg
880212 Of an unladen weight exceeding 2,000 kg
880240 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
8803 Parts of goods of heading 88.01 or 88.02.
880330 Other parts of aeroplanes or helicopters
880390 Other

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