1. Some advertising materials e.g. trade samples that will be re-exported, stickers and posters, framed posters and reproducing of paints, drawings, engraving and etching (but excluding menu cards and stationery) having an advertisement indelibly printed, engraved or lithographed thereon and imported solely for the purposes of advertising.
2. Aircraft and accessories;
3. Baggage and personal effects (Bonafide);
4. Educational, cultural or scientific materials;
5. Foodstuffs including raw foodstuffs and gari but excluding alcoholic beverages originating from West Africa;
6. Fish, Fishing floats and gear;
7. Food specially put up for infant feeding;
8. Machinery, plant and apparatus and spare parts for agricultural purposes.
Import Duty on Computers for Education: FREE
Excerpts from the 2004 Budget
• Reduction in vehicle income tax for articulated trucks from 1.2 million to 900,000 Reduction of Import Duties and Removal of VAT on Selected Imported Imputs
• reduction in import duty on aluminum ingots from 10 % to 5 %
• Zero rating of imported industrial raw materials
• Removal of duties on imported lumber
• Removal of VAT on irrigation pumps
• Removal of duty and VAT on imported goods for fishing nets and fishing ropes
• Removal of taxes on musical instruments
• Removal of GCNet processing fees on currency importation