Part III —Excise Tariff Etc.

17.—(1) Goods manufactured in Nigeria and specified in Schedule 5 to this Decree shall be charged with duties of excise at the rates specified under the Duty Column in the said Schedule.

…

SCHEDULE 5

GOOD LIABLE TO EXCISE DUTY

Serial No. - H.S., Code – Tariff Description – Duty%

1. - 1517.10 - Margarine - 10

2. - 1601.00 - Sausages and the like other than baby foods - 5

3. - 1602.10-1602.90 - Prepared or preserved meat or offal other than sausages or baby foods - 5

4. - 1604.30 - Caviar and caviar substitutes - 10

5. - 1604.20 - Canned fish - 5

6. - 1605.10-1605.90 - Prepared or preserved crustaceans and molluscs - 5

7. - 1702.10-1702.90 - Sugar ; Syrups; artificial honey - 5

8. - 1806.10-1806.90 - Chocolate, and other food preparations containing cocoa - 5

9. - 1901.10-1901.90 - Malt extract ; Preparations of flour, meal, starch or malt extract, containing less than 50 percent by weight of cocoa - 5

10. - 1902.10-1902.40 - Macaroni, spaghetti and similar products - 5

11. - 1905.10-1905.90 - Corn flakes, Rice crisps or similar products - 5

12. - 1905.30 - Wafers and the like ; rice paper and similar products – 5

13. - 1905.30 - Biscuits – 5

14. - 2001.10-2001.90 - Vegetables and fruit prepared or preserved by vinegar or asetic acid, other than baby foods – 5

15. - 2002.10-2002.90 - Tomato puree and paste other than baby foods - 5

16. - 2007.10-2007.90 - Jams and other cooked fruit preparations other than baby foods - 5

17. - 2106.10-2106.90 - Other food preparations including beverages - 5

18. - 2201.10-2201.90 - Waters, including spar water and the like not aerated - 10

19. - 2202.10-2202.90 - Lemonades flavoured aerated water and vitaminised malt - 5