Sivut kuvina

Governor may make rules.

Articles reimported

lawful to charge such fees not exceeding 5 per cent. of the duty payable on such goods as may be ordered by the Governor in Council to cover any expenses incurred by the Customs Department in connexion with such goods.

8. In the case of goods which have been imported into the Colony or Protectorate and upon which the duties of Customs after repairs. herein set forth have been paid and which have been exported for

repairs or alterations and upon which no drawback has been paid, and which are re-imported within six months from the time of exporting, duty on re-importation shall be payable only on the cost of such repairs or alterations and of the transport of such goods from the Colony to the country where the repairs or alterations shall have been made, subject to proof being given to the satisfaction of the Collector of Customs that such goods are the same as were previously imported and upon which the full duty was then paid.

Goods exported to

Provided that this section shall not apply to goods re-exported to Northern Nigeria.

Power to alter schedules.

7. The Governor in Council shall have power to make rules regulating the fees to be charged under section 6 of this Ordinance.

9. In the case of goods exported by inland navigation or overland carriage to the Colony of the Kamerun, the drawback Kamerun by prescribed by section 5 shall be reduced by such amount, or duties

land or

in addition to the fees prescribed under section 6 shall be levied to such amount as may be necessary to make the total duties (after deduction of drawbacks) and fees paid in Southern Nigeria, together with the duties payable in the Colony of the Kamerun, (after deduction of all drawbacks, subsidies, bounties or other considerations amounting to or effecting a reduction of the duties so payable), not less than the full duties payable on such goods in Southern Nigeria.

10. It shall be lawful for the Governor by order made with the consent, signified by resolution, of the Legislative Council to make any addition to and to vary or revoke the whole or any part of any of the schedules hereto.

Any such order shall be published in the Gazette and shall thereupon or from a date mentioned in the said order have the same force and effect as though it were enacted by Ordinance subject to disallowance by His Majesty.


Duties of Customs.

1. On brandy, gin, rum, liqueurs, perfumed medicated and miscellaneous spirits or strong waters, not being sweetened or mixed with any article so that the degree of strength cannot be ascertained by Tralles' hydrometer, for every imperial gallon not exceeding the strength of fifty per centum by such hydrometer

And for every degree or part of a degree in excess of a strength of fifty per centum by such hydrometer an additional duty per imperial gallon of one penny

2. On brandy, gin, rum, liqueurs, perfumed, medicated, and miscellaneous spirits or strong waters, and on any compound containing spirits, being sweetened or mixed with any article so that the degree of strength cannot be ascertained as aforesaid, the Imperial gallon

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3. On manufactured tobacco or snuff, the pound
4. On unmanufactured tobacco, the pound.
5. On aërated waters, for every dozen bottles

6. On ale, beer, cider, or porter—

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7. On cartridges (filled), the 100

8. On cigars, the 50.

(a) In barrels, per gallon

(b) In bottles, per dozen reputed or Imperial

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(c) In bottles, per dozen reputed or Imperial

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16. On sugar, the cwt.

17. On tea, the pound

18. Wine: claret, per gallon


9. On cigarettes, the 100

10. On gunpowder, the pound

11. On firearms of any description, each

12. On kerosene and all other lamp oils, the Imperial gallon

13. On kola nuts, for every 100 pounds

14. On lead, in any form, the pound

15. On salt, the cwt.

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All other, except sparkling wine, per gallon
Sparkling, per gallon.

19. On all other goods of every description, not being
specially exempted in the Second Schedule an ad
valorem duty of ten pounds per centum on the
value of the goods at the port from which the same
shall have been imported.

S.N.-VOL. I.

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Exemptions from Duties of Customs.

1. All goods imported from Northern Nigeria.

2. All goods imported by the present Governor for his private


3. All goods imported with the sanction of the Governor for the use of His Majesty's troops or Navy.

4. All goods imported with the sanction of the Governor for the service of any Public Department of the Colony, or of the Protectorate of Northern Nigeria.

5. All goods imported with the sanction of the Governor by the Inspector-General of the West African Frontier Force and his Staff Officers for their private use when on tours of inspection.

6. All goods imported with the sanction of the Governor by Boundary and other Special Commissioners and their Assistants for their private use while executing their duties.

7. Animals (living), including poultry and game.

8. Arms, accoutrements, equipments and uniforms, the property of officers of His Majesty's Army, Navy or Civil Service imported by such officers for their personal use on duty as required by the regulations of the service.

9. Artisans' tools.

10. Bags and sacks (other than dressing bags, handbags and travelling bags), and casks and any material to be used in the packing for export of West African produce.

11. Books, newspapers and printed matter.

12. Building and roofing materials and stores, including stone, bricks, timber, planks, doors, shutters, metal plates and piles, slates, tiles, white lime, cement, cinders, house paint, paint and whitewash brushes, door-locks, keys, hinges, nails, screws, bolts, bars, window frames, glass and fastenings, artisans' tools, linseed oil, turpentine, coloured ochre and chalk, and all such other building or roofing materials and stores as the Governor by writing given under his hand and published in the Gazette shall have declared to be building or roofing materials or stores for the purposes of this Ordinance.

13. Butter, fresh (not tinned).

14. Coal, coke, and patent block fuel.

15. Coins, British and other coin legally current in the Colony. 16. Educational Apparatus: books, stationery and school apparatus generally for the use of educational establishments.

17. Eggs, whole.

18. Fish, fresh (not preserved in any way).

19. Foodstuffs produced in West Africa not specially declared liable to duty.

20. Fruit, fresh (not preserved in any way). 21. Ice.

22. Instruments:

(a) Mathematical.
(b) Scientific.
(c) Surgical.

23. Machinery and implements, mining, agricultural and industrial.

24. Manure of all kinds.

25. Measures (Imperial standard), weights and weighing machines.

26. Meat, fresh (not preserved in any way).

27. Milk, fresh (not tinned).

28. Oil and non-potable spirits for use as motor power for engines.

29. Packages-in which goods are ordinarily imported.

30. Passengers' baggage, including wearing apparel and personal effects, such as jewellery, brushes and combs intended for the personal use of such passengers, but not spirits, wines, liqueurs, tobacco, provisions, scent or other articles. Provided always that duty shall not be charged on any spirits or scent not exceeding one bottle of each or on any cigars or cigarettes not exceeding 100 of each or any tobacco not exceeding one pound in weight included in a passenger's baggage.

31. Patterns, samples, show cards, and advertisements passed as such by the Collector of Customs and subject to any regulations in that behalf made by the Governor in Council.

32. Printing and book-binding materials and stores.

33. Produce-being natural or mineral products of West Africa, not otherwise dutiable.

34. Seeds, shrubs, and trees for planting.

35. Saddlery and harness.

36. Ships, launches, stern wheelers, boats, lighters, canoes and all other vessels used in navigation whether propelled by sails, steam, electricity or otherwise, together with their requisite tackle.

37. Telegraph and telephone materials.

38. Tombstones, memorial tablets, railings for graves and their accessories.

39. Vegetables, fresh (not preserved in any way).

40. Wheeled vehicles of all kinds and their accessories attached thereto.

41. Winches, derricks and cranes, whole or in part, and machinery necessary for working the same.

42. All goods in transit under the Niger Transit Order in Council, 1903.

43. Cinchona, quinine and its preparations.


Goods prohibited to be imported.

1. Coin, viz. :-False money or counterfeit sterling; Coin of the realm, or any money purporting to be such not being of the established standard in weight or fineness;

All coins known as Maria Theresa Dollars of whatever weight or fineness.

2. Cowries. (Except by land from Northern Nigeria in conformity with the Importation of Cowries Ordinance.)

3. Indecent or obscene prints, paintings, books, cards, lithographic, or other engravings, or any other indecent or obscene articles.

4. Infected cattle, sheep, or other animals and hides, skins, horns, hoofs or any other part of cattle or other animals which the Governor may by Order in Council prohibit in order to prevent the introduction of any contagious distemper.

5. Provisions, meat and vegetables unfit for human food. These if imported shall be destroyed or otherwise disposed of as the Governor may direct.

6. Arms of precision, fire-arms, guns, ammunition, cartridges, filled or unfilled percussion caps and powder except in conformity with the Fire-arms Ordinance.

7. Explosives except such as may be imported with the sanction of the Governor for blasting or other like purposes.

8. Brass rods and manillas, except in conformity with the Native Currency Ordinance.

9. Folded woven goods unless folded and marked in compliance with the Folded Woven Goods Ordinance.

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