Exempted 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.
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MEDICALS/SUPPLIES EXEMPTED FROM IMPORT DUTY AND VAT
| CATEGORIES | PRODUCT
DESCRIPTION |
REMARKS | HS 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 goggles | 9004.90.90.00 | ||
| Plastic face shields (covering more than the
eye area) |
3926.20.00.00 | ||
Gloves |
|||
| Plastic gloves | 3926.20.00.00 | ||
| Surgical rubber gloves | 4015.11.00.00 | ||
| Other rubber gloves | 4015.19.00.00 | ||
| 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 nets | 6505.00.10.00 | ||
| 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 |
|||
| Thermometers | Liquid 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 products | Other
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 Kits | 9018.90.00.00 | ||
| Paper bed
sheets |
4818.90.00.00 | ||
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