Section 1, The Customs Tariff Act, 1978

The Second Schedule to the Customs Tariff Act is herebyamended by adding the following new items 100. 14 and 100.15 *100.14 Unprocessed Products as listed in Appendix lII originating in Countries belonging to the Economic Com munity of West African States. *100.15 Traditional Handicraft as listed in Appendix IV originating in Countries belonging to the Economic of West African States." APPENDIX III LIST OFUNPROCESSED PRODUCTS THAT SHOULD BE TOTALLY EXONERATED FROM IMPORT DUTIES AND TAXES No. of Tariff Nomenclature and Statistics Description of Materials Chapter I (Allitems) Live animals No. ofTariff Nomenclature and Statistics Description of Materials Chapter II (Allitems) Chapter II (AIl items) Chapter IV 04-01 Ex 05-05 04-06 Chapter VI Meat and edible meat offals Fish, Crustaceans and Molluses Fresh milk (complete or skimmed Birds' egg in shell Natural honey. Live plants, root and food tubers Chapter VII Chapter VII Vegetables, plants, root and food tubers Edible fruits, peel of melons and citrus Chapter IX Ex 09-01 09-04 Chapter X (All items) Chapter XI Ex 11-06 Chapter XII 12-01 12-04 12-07 Ex 12-08 Chapter XIII Chapter XVEx 15-15 ChapterXVIII Otherspieces Coffee (not roasted or grinded) Green tea Ungrinded pepper and pimento Cereals Cassava Flour (gari) Oil seeds and Oleaginous fruits seeds, spores and fruitsfor soWing Sugar canes Plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants being goods of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or dried, whole, cut crushed, ground or powdered. Nere seeds Raw materials of plant origin for dyeing tan ning; gum,resin as well as other plant juices andextracts (raw or simply cleaned or dried) Wax of bees or of other natural insects Cocoa beans, broken or raw No. ofTariff Nomenclature and Statistics Description %f Materials Chapter XXIV Chapter XXV Ex 25-01 Ex 25-03 25-10 Ex 25-16 25-20 Ex 25-32 Tobacco and raw tobacco manufacturers Rock salt, white salt and sea salt Natural calcium phosphates Natural alumino calcium phosphates Raw natural mable Raw natural granite Raw gypsium "sandrOses" Chapter XXVI Chapter XXXI Ex 31-01 Unprepared natural metalurgical minerals Natural crude fertilizer Guano and other natural fertilizers (of plant or animal origin) which are not chemically processed. Chapter XL Chapter XLI Raw natural rubber and gum Raw skins (fresh, salted, dried limed, or picked) Chapter XLIV 44-03 44-04 44-05 Chapter XLVI Rough wood Simple squared wood Sawn wood Natural weaving materials (plants barks and unspinned natural textile fibres) Chapter LIII Chapter LV D$5-01 Chapter LVII Sheep's orlambs' wool (greasy or fleece-washed) animal hairs, (greasy and excluding wool tops) Cotton (unpicked cotton fibres or simply pickedones. Other raw plant texile fibres APPENDIX IV LIST OF TRADITIONAL HANDICRAFT APPROVED FOR FULL) EXEMPTION FROM IMPORT DUTIEs -41 RAWHIDES AND SKINS (other than furskins Chap. AND LEATHER Ex -41 -01 Skins and raw hides (worked by hand)02 Equine leather (worked by hand) 03 Sheep and lamb skins (tanned) 05 Tanned reptile skins (crocodiles, lguanas, snakes) Chap. -42 ARTICLES OF LEATHER: SADDLERY AND HARNESS: TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS ARTICLES OF ANIMAL GUT Ex -42 -01 Saddlery and Harness of any material(for example saddles, harness, collars, traces, knee pad,) boots etc.) for any kind of animal. 02 Travel goods, handbags and similar containers. Leather Sheaths and cases for arms, musical instruments, binoculars, jewellery, bottles, col lars, brushes, etc. Leather made ladies handbags. Wallets, purses, toilet cases, tool cases and other articles of leather? 03 Leather belts. Leather bracelets and straps. 05 Bookmarkers and book covers ofleather 06 Bladder work (tobacco pounch, small containers etc.) Chap -43 FURSKINS AND ARTIFICIAL FUR, MANUFACTURERS THEREOF Ex - 43-03 Blankets, coverlets, bedside rugs, carpets, puf covers, gamepounches made of furskin. Chap 44 WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL Ex -44 -24 Wooden cooking utensils (spoons, forks, salad cutlery, plates and dishes, pots, cups and saucers, spice containers and other ordinary containers and used in the kitchen, napkin rings, pestles etc.) :5 Ex - 44-27 Chap 46 Ex -46 03 Chap - 55 Ex 55 -09 Chap - 58 Chap 62 Ex 62 01 Chap 64 Ex 64 02 Fancy goods and small cabinet work (cascs. small boxes, jewels cases, pcn boxes, hangers, standard and other lampsetc. Ornament articles, shelves, wooden jewellery and wooden parts of such objects and articles. ESPARTO WARE AND BASKET WORK AND WICKERWORK Mats (produced by weaving or by placing plaiting materials side by side) Basket work and wickerw ork made of vegetable fibres (baskets, baskets without bow handle, frails, tool baskets, handbagS, trays, platesstands, glass-stands, bottle-stands, boxes sewing articles, lamps-shades etc. COTTON Other cotton materials containing at least 85% weight of cotton worked by hand, dyed or printed by hand. CARPETS, MATS,MATTING AND TAPES TRIES, PILE AND CHENILLE FABRICS NARROW FABRICS, TRIMMINGS, TULLE AND OTHER NET FABRICS, LACE, EM BROIDERY Carpets, carpeting and rugs, knotted (madeup cr not) of wool or fine animal hair;of other textile materials. OTHER MADE UP TEXTILES ARTICLES Travelling rugs and blankets with wool or fine animal hair; with cotton Bed linen, table linen, toilet linen and kitchen linen, curtains and other furnishing articies Sacks and bags, of a kind used for the packing of goods. Tarpaulins, sails, awinds, sunblinds, tents and camping goods. FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES Sandals including light sandals with leather soles, Leather babouches, turkish slippers. Chsp -65 -06 69 12 74 19 -82 -01 - 83-06 -83 -11 HEADGEAR AND PARTS THEREOFOther headgear whether or not lined or trimmedLeather hat Straw hat UMBRELLAS, SUNSHADES, WALKINGSTICKS, WHIPS, RIDING CROPS ANDPARTS THEREOF Walking sticks, canes, whips, riding crops, andthe like. PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTI CLES OF HUMAN HAIR Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down andarticles thereof (hand fans) CERAMIC PRODUCTS Tableware and other articlesof a kind commonly used for domestic or toilet purposes; of other kinds of pottery (vases and water coolerspottery) Statuettes and other ornaments, and articles of personal adornment. COPPER AND ARTICLES THEREOF Other copper work. TOOLS, IMPLEMENTS, CUTLERY, SP0ONS AND FORKS OF BASE METAL PARTS THEREOF Hand tools, the following: spades, shovels, picks hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears and other tools of a kind used in agriculture, horticulture or forestry. Knives with cutting blades, serrated or not including pruning knives) MISCELLANEOUS ARTICLES OF BASE METALS Statuettes and ot her ornaments of a kind used indoors of base metal. Bells and gongs, non-clectric of base metal and parts thereof, of base metal Chap 92 Ex -92 -02 Chap 93 Ex -93 -01 Chap 95 Ex 95 -- 01 Chap -96 Ex -96 -01 Ex 96 -06 Chap 97 Ex -97-02 MUSICAL INSTRUMENTS, SOUND RE CORDERS OR REPRODUCERS, TELEVI SION IMAGE AND SOUND RECORDERS OR REPRODUCERS, PARTS AND ACCES SORIES OF SUCH ARTICLES Other string musical instruments (such as CORA guitar, etc.) Per cussion musical instruments (balofons, drums, tom-toms etc.) Musical instruments not falling within any other heading of this chapter (for example, fair ground organs, mouth-blown sound signalling instruments. ARMS AND AMMUNITION; PARTS THEREOF Side arms (for example swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths thereof. ARTICLES AND MANUFACTURERS OF CARVING OR MOULDING MATERIALS Work of pearl Worked ivory (including articles thereof). Worked bones (including articles thereof). Horns, antlers, corals (natural or agglomerated) and other animal carving materials. Worked vegetable carving material and articles of those materials. Naturally carved yellow amber and articlesthereof BROOMS, BRUSHES, POWDER-PUFFS AND SIEVES Brooms and brushes consisting of twigs or other vegetables materials merely bound together with or without handle (including fly-whisks). Hand sieves and hand riddles of any material. TOYS, GAMES AND SPORTS REQUISITES; PARTS THEREOF Dolls Appliances, apparatus, accessories, and requisite for gymnastics or atheletics, or for sports and out door games. 98 MISCELLANEOUS MANUFACTUREDARTICLES --- 98 -11 Smoking pipes, pipe bowls, stems and other partsof smoking pipes, cigar and cigarettes holdersand parts thereof. 12 Combs, hair slides and the like. MADE this 3rd day of April, 1982. Issued under my hand, SIAKA STEVENS President and Minister of Finance