Exempted from import duty and VAT

EXEMPTED FROM IMPORT DUTY: MEDICALS/SUPPLIES

Exempted from import duty and VATExempted from import duty and VAT? How true is this information? Covid-19 has made it possible for certain medical equipment and supplies to be import duty free. The motive behind this noble gesture is that of ending the pandemic as soon as possible. Thanks to the Nigeria government for domesticating the directive issued by the World Health Organization and World Customs organization. This article is simply a listing of medicals/supplies exempted from import duty and VAT. Take note, we are talking about import duty only.

Read Also: CALCULATING CUSTOMS DUTY; NIGERIA AS EXAMPLE

MEDICALS/SUPPLIES EXEMPTED FROM IMPORT DUTY AND VAT

CATEGORIESPRODUCT

DESCRIPTION

REMARKSHS CLASSIFICATION
COVID-19 TEST

KIT/instruments

and apparatus

used in Diagnostic

Test

COVID-19 Test

Kit

Diagnostic reagents based

on polymerase (PCR)

nucleic acid test

3822.00.00.00
COVID-19 Test

Kit

Diagnostic reagents based

on immunological

reactions.

3002.10.00.00

3002.20.00.00

COVID-19 Test

Kit

instruments used in

clinical laboratories for in vitro diagnosis

9027.80.00.00

MEDICALS/SUPPLIES EXEMPTED FROM IMPORT DUTY AND VAT: PROTECTIVE GARMENTS

Protective

garments and the like

Face and eye protection
Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shield.9020.00.00.00
Protective spectacles and goggles9004.90.90.00
Plastic face shields (covering more than the

eye area)

3926.20.00.00

Gloves

Plastic gloves3926.20.00.00
Surgical rubber gloves4015.11.00.00
Other rubber gloves4015.19.00.00
Knitted or Crocheted gloves which

have been impregnated or covered

with plastics or rubber

6116.1000.00
Textile gloves that are mot knitted or

crocheted

6216.00.00.00

OTHERS

Disposable hair nets6505.00.10.00
Protective garments for

surgical/medical use made up of felt

or nonwovens whether or not

impregnated, coated, covered or

laminated (fabrics of heading 56.02 or

56.03) This includes spun-bounded

garments

6210,10.00.00
Other protective garments of textiles

or rubberized textile fabrics or woven

fabrics that are impregnated , coated,

covered or laminated (fabrics of

headings 59.03, 59.06 or 59.07)

Actual classification will depend on type of garment and if for males or females. Example: a unisex full body

woven suit impregnated with plastics

would be classified under 6210.50 –

Other women’s or girl’s garments.

6210.20.00.00

6210.30.00.00

6210.40.00.00

6210.50.00.00

Protective garments made from

plastic sheeting

3926.20.00.00

MEDICALS/SUPPLIES EXEMPTED FROM IMPORT DUTY AND VAT: THERMOMETERS

ThermometersLiquid filled

thermometer

for direct

reading

includes standard

“Mercury-in-glass” clinical

thermometer

9025.11.00.00
Other

thermometers

For example, digital

thermometers, or infrared

thermometers for placing

on the forehead

902s.19.00.00

DISINFECTANTS

Disinfectants/sterilization productsOther

disinfectant

preparations

Put up in forms of Packing

for retail sale such as rubs

and wipes impregnated

with alcohol or other

disinfectants

3808.94.10.00

3808.94.90.00

Medical.

Surgical or

laboratory

sterilizers

Function by steam or

boiling water

8419.20.00.00
Other chemical

disinfectants

Put in forms of packing for retail sale as disinfectants or as disinfectant preparations, containing alcohol benzalkonium,

chloride solution or

peroxyacids, or other

disinfectants

3808.94.90.00

MORE MEDICAL DEVICES

Other medical

devices

Computed

tomography

(CT) Scanners

Uses a rotating X-ray

machine to image thin

slices of the body to

diagnose diseases such as

pneumonia

9022.12.00.O0
Extracorporeal

membrane

oxygenation

(ECMO)

Provides prolonged

cardiac and respiratory

support by removing

blood from the person’s

body and artificially

removing the carbon

dioxide and oxygenating

blood cells

9018.90.00.00
Medical ventilators

(artificial respiration

apparatus)

Provides mechanical

ventilation by moving

breathable air into and out

of lungs

9019.20.00.00
Other oxygen therapy

Apparatus including

oxygen tents

As well as complete

oxygen therapy apparatus,

this subheading also

covers recognizable parts

of such systems

9019.20.00.00
Patient monitoring

Devices Electro diagnostic

apparatus

Electrical or electronic equipment for the observation of a disease, condition or one or several medical parameters over time. This includes such devices as pulse oximeters or bedside monitoring stations used for continuous monitoring of various vital signs. (Note: this does not include devices specifically

covered elsewhere e.g. electrocardiograph hs

(9018.11.00.00) or

electronic thermometers

(902s.19.00.00)

9018.19.00.00
Flowmeter,

Thorpe tube for

oxygen 0-

151/min

The Thorpe tube flowmeter is composed of inlet and outlet ports, a regulator, a valve and a clear tapered measuring tube. It is suitable for connection with various medical gas sources, such as centralized systems stems, cylinders, concentrators or compressors. Standard (absolute, non-compensated) and pressure-compensated flowmeter versions, suitable for specific flow ranges.9026.80.00.00
Medical suction

pumps

Used to clear the airway

of bodily secretions

9018.90.00.00

MEDICAL CONSUMABLES

Medical

Consumables

Wadding,

gauze,

bandages,

cotton sticks

and similar

articles

impregnated or coated

with pharmaceutical

substances or Put up in forms or packing for retail sale for medical use

3005.90,00.00
Tubular metal

needles and

needles for

sutures

9018.32.00.00
Needles, Catheters,

Cannula and the like

9018.39.00.00
intubation Kits9018.90.00.00
Paper bed

sheets

4818.90.00.00
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