A common external tariff (CET) regime in Nigeria, as implemented in June 2015 by the Nigerian Customs Service, follows a plan for a common customs union among certain west African countries that are members of the customs union.
The CET seeks to provide for uniform tariff rules, and also a uniform valuation system. For this purpose, the 2012 version of the Harmonized Systems (HS) Code has been adopted. Therefore, a specific item is to be valued at the same amount and attract the same customs duty tariff across all of the member countries in the west African customs union.
In aligning with the 2012 HS Code, some product codes were deleted, re-defined, or amended, to allow for either an increase or reduction in scope. The Nigerian Customs Service has indicated that it would issue a correlation table showing the revised HS Code in the near future.
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