| S/N |
Category |
Code |
Description |
| 1 |
Extended CPC
|
000
|
Common regime
|
| 2 |
Extended CPC
|
400
|
Goods imported for the President, C-inC of the Fed.Rep
|
| 3 |
Extended CPC
|
401
|
Diplomatic Privileges
|
| 4 |
Extended CPC
|
402
|
Goods imported for consular Officers
|
| 5 |
Extended CPC
|
403
|
Goods obtained free as technical assistance from donors international bodies
|
| 6 |
Extended CPC
|
404
|
Personal Effects
|
| 7 |
Extended CPC
|
405
|
life saving appliances
|
| 8 |
Extended CPC
|
406
|
Military Hardware & uniforms
|
| 9 |
Extended CPC
|
407
|
Arms & ammunition imported by NPF,NCS & Other para-military services
|
| 10 |
Extended CPC
|
408
|
Files, similar visual & auditory materials educational/scientific by UN
|
| 11 |
Extended CPC
|
409
|
Fuel, Lubricants & similar products as approved by minister
|
| 12 |
Extended CPC
|
410
|
Church & Mosque
|
| 13 |
Extended CPC
|
411
|
Specialized Hospital & surgical equipment
|
| 14 |
Extended CPC
|
412
|
Scientific equipt, imported for public exhibition, study or research
|
| 15 |
Extended CPC
|
413
|
goods for donation to charity
|
| 16 |
Extended CPC
|
414
|
Goods imported by voluntary organisation e.g Nig.Red Cross
|
| 17 |
Extended CPC
|
415
|
Aircraft, their parts & ancillary equipt. Air cond. Plant, catering equipt
|
| 18 |
Extended CPC
|
416
|
Patterns & samples, cut, mutilated, spoilt, or otherwise unmerchantable (b
|
| 19 |
Extended CPC
|
417
|
plant & machinery imported for use by companies in EPZ
|
| 20 |
Extended CPC
|
420
|
Perishable Goods
|