1 Live or Dead Birds including Frozen Poultry – H.S. Codes 0105.1100 – 0105.9900, 0106.3100 – 0106.3900, 0207.1100 – 0207.3600 and 0210.9 900
2 Pork and Pork Products, Beef and Beef Products, Mutton, Lamb and Goat Meat – H.S. Codes 0201.1000 – 0204.5000, 0206.1000 – 0206.9000, 0210.1000 – 0210.2000, 0511.1000 and 0511.9900, 1601.0000, 1602.1000 – 1602.2000 and 1602.4100 – 1602.9000.
3 Birds Eggs – H.S. Code 0407.0000.
4 Flowers [Plastic and Fresh] – H.S. Codes 0603.1000 – 0603.9000, 6702.1000 – 6702.9000.
5 Cassava/Cassava Products - H.S. Codes 0714.1000, 1106.2000, 1108.1400 and 1903.0000.
6 Fresh and Dried Fruits – H.S. Code 0801.1100 – 0814.0000.
7 Maize – H.S. Codes 1005.1000 – 1005.9000, Sorghum – H.S. Code 1007.0000, Millet – H.S. Codes 1008.1000 – 9000.
8 Wheat Flour – H.S. Code 1101.0000, Maize Flour, Cereal Groats, Meal and Pallets H.S. Code 1102.1000 – 1103.2000.
9 Vegetable Oils and Fats – H.S. Code 1507.1000 – 1516.2000 [but excluding Linseed and Castor Oils, Hydrogenated Vegetable Fats used as Industrial Raw Materials and Olive Oil in bottles] H.S. Codes 1515.1100 – 1515.1900, 1515.3000, 1515.9000, 1516.2000 and 1509.1000 – 9000.
10 Sugar Confectionaries [Other than Chocolate] – H.S. Code1704.1000 – 1704.9000.
11 Cocoa Butter, Powder and Cakes – H.S. Codes 1802. – 1803.2000, 1805.0000, 1806.1000 – 1806.2000 and 1804.0000.
12 Spaghetti/Noodles – H.S. Codes 1902.1100 – 1902.3000 [but excluding Lasagne, Gnocchi, Ravioli and Cannelloni].
13 Biscuits – H.S. Codes 1905.3100 – 1905.3200.
14 Fruit Juice in Retail Packs – H.S. Codes 2009.1100 – 2009.9000.
15 Waters, including Mineral Waters and Aerated Waters, not containing added Sugar or Sweetening Matter or Flavoured, Ice-Snow – H.S. Codes 2201.1000 – 2201.9000
16 Waters, including Mineral Waters and Aerated Waters containing added Sugar or Sweetening Matter or Flavoured, and other non-alcoholic Beverages – H.S. Codes 2202.1000 – 2202.9000 [excluding Power or Health Drinks {Liquid Dietary Supplements} e.g. Power Horse, Red Ginseng Aloe Vera Gel, etc].
17 Beer [Bottled, Canned or otherwise Packed] – H.S. Code 2203.0000 and 2206.0000.
18 Bentonites and Barytes – H.S. Codes 2508.1000 – 2508.0000 and 2511.1000.
19 Bagged Cement – H.S. Code 2523.2900.22 [excluding White Cement].
20 Medicaments falling under Headings 3003 and 3004 as indicated below:

1. Paracetamol Tablets and Syrups 
2. Cotrimoxazole Tablets Syrups 
3. Metronidazole Tablets and Syrups 
4. Chloroquine Tablets and Syrups 
5. Haematinic Formulations; Ferrous Sulphate and Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamine B Complex Tablet [except modified released formulations]. 
6. Multivitamin Tablets, capsules and Syrups [except special formulations]. 
7. Aspirin Tablets [except modified released formulation and soluble aspirin]. 
8. Magnesium trisilicate tablets and suspensions. 
9. Piperazine tablets and Syrups 
10. Levamisole Tablets and Syrups 
11. Clotrimazole Cream 
12. Ointments – Penecilin/Gentamycin 
13. Pyrantel Pamoate tablets and Syrups 
14. Intravenous Fluids [Dextrose, Normal Saline, etc.] 

21 Waste Pharmaceuticals - H.S. Code 3006.8000 
22 Toothpaste of all kinds – H.S. Code 3306.1000 
23 Finished Soaps [including soap noodles and flakes] and Detergents – H.S. Code 3401.1100 – 3402.9000 [but excluding all raw materials which shall also attract 10% duty rate].
24 Mosquito Repellant Coils – H.S. Code 3808.1000.11, Disinfectant and Germicides – H.S. Code 3808.4000 – 3808.9000.
25 Sanitary Wares of Plastics – H.S. Code 3922.1000 – 3922.9000 and Domestic Articles and Wares of Plastics H.S. Code 3924.1000 – 3924.9000 [excluding Baby Feeding bottles]
26 Polypropylene Woven/Laminated Sacks and Bags – H.S. Code 3923.2100 and 3923.2900.
27 Tooth Picks – H.S. Code 3926.9000 and 4421.9000
28 Rethreaded and used Pneumatic tyres – H.S. Codes 4012.1100 – 4012.9000.
29 Corrugated Paper and Paper Boards – H.S. Code 4808.1000, all forms of Paper Cartons, Boxes and Cases – H.S. Code 4819.1000 – 4819.2000.
30 Envelopes – H,.S. Code 4817.1000, Diaries – H.S. Code 4820.1000, Greeting Cards – H.S. Code 4909.0000 and Calendars – H.S. Code 4910.0000
31 Toilet Paper, Cleansing or Facial Tissues, Towel and similar Sanitary articles – H.S. Codes 4818.1000 – 4818.9000 & 5601.1000 – 5601.3000 [but excluding Baby Diapers H.S. Code 4818.4000 and 5601.1000, which importation shall be allowed for a period of one year only with effect from 28th November, 2006 and shall attract 20% duty rate].
32 Textile Fabrics of all types and articles thereof and Yarn falling under the following H.S. Codes remain under import prohibition;

1. 1 African print [Printed Fabrics] e.g. Nigeria wax, Ankara and similar Fabrics under the following H.S. Codes – 5208.5100 – 5208.5900, 5209.5100 – 5209.5900, 5210.5100, 5210.5900, 5211.5100 – 5211.5900, 5212.5100, 5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400, 5408.3400, 5408.2400, 5513.4100 – 5513.4900, 5514.4100 – 5514.4900, 5516.1400, 5516.2400, 5516.3400, 5516.4400 and 5514.9400. 
2. 2 Lace Fabrics, Georges and other embroided Fabrics falling under H.S. Codes 5801.1000 – 5811.0000 
3. 3 Carpets of H.S. Codes 5701.1000 – 5705.0000. 
4. 4 Made-up Garments and other Textile articles, including towel, falling under H.S. Codes 6101.1000 – 6310.9000. 

Note: No importation of Textile fabrics and articles thereof shall be allowed through Land Borders.
33
34 Yarn falling under the following H.S. Codes; 5004.0000 – 5006.0000, 5106.1000 – 5110.0000, 5204.1100 – 5207.9000, 5306.1000 – 5308.9000, 5401.1000 – 5406.2000, 5402.3300 & 5402.6200, 5508.1000 – 5511.3000
Note: Polyester Filament Yarn although still under prohibition attracts 20% duty as against 10% contained in the new Tariff.
35 Exercise Books – H.S. Code 4820.2000.
36 All types of Foot Wears and Bags including Suitcases of leather and plastics H.S. Codes 6401.1000 – 6405.9000 and 4202.1100 – 4202.9900 [but excluding Safety Shoes used in oil industries, Hospitals, Fire fighting and Factories, Sports Shoes, all Completely Knocked Down (CKD) parts of FootWears, Bags and suitcases] and H.S. Codes 6305.3300 and 6305.3900
37 Hollow Glass Bottles of a capacity exceeding 150mls (0.15 litres) of a kind used for packaging of beverages by breweries and other beverage and drink companies – H.S. Code 7010.9000.92.
38 Cutlasses, Axes, Pick axes, Spades, Shovels and similar tools – H.S. Codes 8201.1000 – 8201.9000 (excluding Blanks of these hand tools, which fall in the same H.S. Codes but shall attract 10% duty rate with effect from 28th November, 2006).
39 Used Compressors – H.S. Code 8414.3000, Used Air Conditioners – H.S. Codes 8415.1000 – 8415.9000 and Used Fridges/Freezers – H.S. Codes 8418.1000 – 8418.6900.
40 Used Motor Vehicles above eight (8) years from the year of manufacture – H.S. Codes 8703.1000 – 8703.9000
41 Fully built and CKD Bicycles Frames, Forks and Mudguards – H.S. Codes 8712.0000, 8714.9100, 8714.9200 and 8714.9900. (but excluding Rims H.S. Code 8714.9200.94, and shall attract 50% duty rate with effect from 28th November, 2006).
42 Wheel Barrows – H.S. Code 8716.8000
43 Furniture – H.S. Codes 9401.1000 – 9401.9000 and 9403.1000 – 9404.9000, but excluding Stadium Chairs and all fittings & accessories used in furniture making, falling in other chapters of the nomenclature e.g. Chapter 83 (e.g. Veneer chair skeleton/shell, Arm guide, Headrest support, Back frame Height adjustment device, Injection moulded memory, Based sled [Metal & Plastic], Seat frame and Control mechanism unit, for a period of 18 months at 5% duty rate).
44 Electric generating sound proof casings – H.S. Code 9406.0000, but excluding other prefabricated buildings.
45 Gaming Machines – H.S. Code 9504.3000 – excluding Gaming Machines imported directly [not through intermediaries] by 5 Star Hotels of 100 rooms and above.
46 Ball Point Pens – H.S. Code 9608.1000
47 Telephone Re-charge Cards – H.S. Code 4911.9900.91

Export Prohibition List

1. Maize 
2. Timber (rough or sawn) 
3. Raw hides and skin (including We Blue and all unfinished leather) 
4. Scrap metals 
5. Unprocessed rubber latex and rubber lumps 
6. Artifacts and Antiquities 
7. Wildlife animals classified as endangered species and their products e.g. Crocodile; elephant, lizard, eagle, monkey, zebra, lion etc.