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Common External Tariff

20. April 2006

Application of Common External Tariff (CET)

The Federal Ministry of Finance has notified the Nigeria Customs Service to allow all industrial establishments qualified under Part 1, Section 5 of the Common External Tariff (CET) to clear their goods at zero duty for one (1) year period from 1st October, 2005.
Part 1, Section 5 of the CET specifies that  "Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in exploration, processing or power generation through the utilization of Nigeria gas, for its operation, shall be exempted from the customs duties set out in the first schedule to this Act".