National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

CUSTOMS TARIFF ACT 1965 1965 No. 3 AN ACT TO MAKE BETTER PROVISION FOR THE IMPOSITION OF CUSTOMS DUTIES ON GOODS IMPORTED INTO NIGERIA OR EXPORTED THEREFROM AND FOR PURPOSES CONNECTED THEREWITH. [See Sectio11 15 (2)] BE IT ENACTED by the Legislature of the Federation of Nigeria in this present Parliament assembled and by the authority of the same as follows : PART I Customs Duties on goods imported into or exported from Nigeria 1. The classification of goods according to the various Schedules of this Act shall be in accordance with the Interpretative Rules and Definitions set out in Part III o…