1.活的或死的鸟类，包括冷冻家禽– H.S. Codes 0105.1100 – 0105.9900,0106.3100 – 0106.3900, 0207.1100 – 0207.3600 and 0210.9900
Live or Dead Birds including Frozen Poultry– H.S. Codes 0105.1100 – 0105.9900,0106.3100 – 0106.3900, 0207.1100 – 0207.3600and 0210.9900
2. 猪肉、牛肉 –H.S. Codes 0201.1000 – 0204.5000, 0206.1000 –0206.9000, 0210.1000 –0210.2000.
Pork, Beef – H.S. Codes 0201.1000 –0204.5000, 0206.1000 – 0206.9000, 0210.1000 –0210.2000.
3. 鸟蛋 – H.S. Code 0407.0000.
Birds Eggs – H.S. Code 0407.0000.
4. 经提炼的植物和动物油脂–H.S. Code 1507.1000 – 1516.2000.29 [不包括亚麻籽油、蓖麻籽油和橄榄油，但未经加工的植物油不禁止进口].
Refined Vegetable Oils and Fats – H.S. Code1507.1000 – 1516.2000.29 [but excluding Linseed, Castor and Olive oils. Crudevegetable oil are however NOT banned from importation].
5. 可可油、可可粉和可可饼– H.S. Codes 1802. – 1803.2000, 1805.0000, 1806.1000 –1806.2000 and 1804.0000.
Cocoa Butter, Powder and Cakes – H.S. Codes1802. – 1803.2000, 1805.0000, 1806.1000 –1806.2000 and 1804.0000.
6. 意大利通心粉/面条 – H.S. Codes 1902.1100 – 1902.3000.
Spaghetti/Noodles– H.S. Codes 1902.1100 –1902.3000.
7. 零售包装的果汁– H.S. Codes 2009.110012 - 2009.110013 – 2009.9000.99
Fruit Juice in Retail Packs – H.S. Codes2009.110012 - 2009.110013 – 2009.9000.99
8. 水，包括矿泉水和添加糖、甜味剂或香味剂、调味剂、氯化钙等的汽水– H.S. Codes 2202.1000 – 2202.9000, 其他不含酒精饮料 H.S. Code 2202.1000 - 2202.9000.99 [但不包含补充能量和保健类饮料{液体膳食补充剂} 如Power Horse, Red Ginseng 等] H.S. Code 2202.9000.91和啤酒及烈性啤酒（黑啤）（瓶装、罐装及其他包装）H.S. Code 2203.0010.00 - 2203.0090.00
Waters, including Mineral Waters andAerated Waters containing added Sugar or Sweetening Matter or Flavoured, icesnow – H.S. Codes 2202.1000 – 2202.9000,other non-alcoholic beverages H.S. Code2202.1000 - 2202.9000.99 [ but excluding energy or Health Drinks {Liquid DietarySupplements} e.g. Power Horse, Red Ginseng etc.] H.S. Code 2202.9000.91 andBeer and Stout (Bottled, Canned or Otherwise packed) H.S. Code 2203.0010.00 -2203.0090.00
9. 袋装水泥 – H.S. Code 2523.2900.22.
Bagged Cement – H.S. Code 2523.2900.22.
10. 归于3003和3004项下的药品：
Medicamentsfalling under Headings 3003 and3004 as indicated below:
1) 扑热息痛的片剂和糖浆剂
Paracetamol Tablets and Syrups
2) 复方新诺明的片剂和糖浆剂
Cotrimoxazole Tablets Syrups
3) 甲硝唑的片剂和糖浆剂
Metronidazole Tablets and Syrups
4) 氯喹的片剂和糖浆剂
Chloroquine Tablets and Syrups
5) 补血剂配方；硫酸亚铁和葡萄酸亚铁片剂；叶酸片剂，维生素B复方片 [不含缓释配方]
Haematinic Formulations; FerrousSulphateand Ferrous Gluconate Tablets, Folic Acid Tablets, Vitamine B ComplexTablet[except modified released formulations].
6) 多维生素片剂、胶囊和糖浆剂 [不包含特别配方的]
Multivitamin Tablets, capsules and Syrups [exceptspecial formulations].
7) 阿斯匹林片剂 [不包括缓释配方和可溶性阿斯匹林]
Aspirin Tablets [except modified released formulationand soluble aspirin].
8) 三硅酸镁片剂和悬浮液
Magnesium trisilicate tablets and suspensions.
9) 哌嗪的片剂和糖浆剂
Piperazine tablets and Syrups
10) 左旋咪唑的片剂和糖浆剂
Levamisole Tablets and Syrups
11) 克霉唑乳膏
Clotrimazole Cream
12) 药膏－青霉素/庆大霉素
Ointments – Penecilin/Gentamycin
13) 双羟萘酸噻嘧啶片剂和糖浆剂
Pyrantel Pamoate tablets and Syrups
14) 静脉注射液（葡萄糖、生理盐水等）
Intravenous Fluids [Dextrose, Normal Saline,etc.]
11. 药物废品 - H.S. Code3006.9200
Waste Pharmaceuticals - H.S. Code 3006.9200
12. 零售包装的肥皂和洗涤剂– H.S. Code 3401.1100 – 3402.9000
Soaps and Detergents – H.S. Code 3401.1100– 3402.9000 in retail packs
13. 蚊香 – H.S. Code 3808.9110.91.
Mosquito Repellant Coils – H.S. Code3808.9110.91.
14. 塑料制卫生器具– H.S. Code 3922.1000 – 3922.9000塑料制家庭用品与器具H.S. Code 3924.1000 – 3924.9000.00 [但不包括婴儿奶瓶 3924.9020.00]和厕所水箱及无水厕所
Sanitary Wares of Plastics – H.S. Code3922.1000 – 3922.9000 and Domestic Articles and Wares of Plastics H.S. Code3924.1000 – 3924.9000.00 [but excluding Baby Feeding bottles 3924.9020.00]andflushing ceinstern and waterless toos toilets.
15. 翻新的和旧轮胎，但不包括用来翻新的11.00 x 20尺寸及以上的卡车旧轮胎4012.2010.00.
Rethreaded and used Pneumatic tyres butexcluding used trucks tyres for rethreading of sized 11.00 x 20 and above4012.2010.00.
16. 瓦楞纸和纸板– H.S. Code 4808.1000, 和由瓦楞纸和纸板制的纸箱、盒子等。H.S. Code 4819.1000, 厕纸, 卫生纸及面巾纸- H.S. Code 4818.1000 - 4818.9000 不包括婴儿纸尿裤和成人用纸尿裤4818.4000.41 和练习本 - H.S. Code 4820.2000.
Corrugated Paper and Paper Boards – H.S.Code 4808.1000, and cartons, boxes and cases made from corrugated paper andpaper boards H.S. Code 4819.1000, Toilet paper, Cleaning or facial tissue -H.S. Code 4818.1000 - 4818.9000 excluding baby diapers and incotinent pads foradult use 4818.4000.41 and Exercise Books -H.S. Code 4820.2000.
17. 电话充值卡和抵用券 – H.S. Code 4911.9900.91
Telephone Re-charge Cards and Vouchers –H.S. Code 4911.9900.91
18. 以下H.S.编码包含的所有类型的纺织物及制品，纱线禁止进口。
Textile Fabrics of all types and articlesthereof and Yarn falling under the following H.S. Codes remain under importprohibition;
1) 非洲印花布 [印花布] 如：尼日利亚蜡染、荷兰蜡染、英格兰蜡染、安卡拉布及类似归于以下H.S.编码的纤维织物。– 5208.5110 – 5208.5900, 5209.5100 – 5209.5900,5212.5100,5212.5100, 5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400,5407.9400,5408.2400, 5408.3400, 5513.4100 – 5513.4900, 5514.4100 – 5514.4900,5516.1400,5516.2400, 5516.3400, 及 5514.4900.00
African print [Printed Fabrics] e.g. Nigeriawax, Hollandaise, English Wax, Ankara and similar Fabrics under the followingH.S. Codes – 5208.5110 – 5208.5900, 5209.5100 – 5209.5900, 5212.5100,5212.5100,5212.2500, 5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400,5408.2400,5408.3400, 5513.4100 – 5513.4900, 5514.4100 – 5514.4900, 5516.1400,5516.2400,5516.3400, and 5514.4900.00
2) 归于以下H.S.编码的地毯及各种毯子5701.1000 – 5705.0000.
Carpets and Rugs of all types falling underH.S. Codes 5701.1000 – 5705.0000.
但不包括以下:
But excluding the Following:
3) 归于以下H.S.编码的花边布、 Georges及其他花边纤维织物5801.2100 – 5801.9000,5802.1100 - 5802.3000 and5805.0000.00
Lace Fabrics, Georges and other embroided Fabricsfalling under H.S. Codes 5801.2100 – 5801.9000,5802.1100 - 5802.3000 and5805.0000.00
4) 归于以下H.S.编码的成衣和其他纺织品：6101.2000 – 6310.9000.99
Made-up Garments and other Textile articlesfalling under H.S. Codes 6101.2000 – 6310.9000.99
19. 所有的鞋类制品，及皮革和塑料制作的包、手提箱H.S. Codes 6401.1000.11 – 6405.9000.99 and4202.1100.10 – 4202.9900.99 [但不包括用于石油行业、医院、救火、工厂的安全鞋，运动鞋，全散件帆布鞋。]
All types of Foot Wears and Bags includingSuitcases of leather and plastics H.S. Codes 6401.1000.11 – 6405.9000.99 and4202.1100.10 – 4202.9900.99 [but excluding Safety Shoes used in oil industries,Hospitals, Fire fighting and Factories, Sports Shoes, canvass shoes allCompletely Knocked Down (CKD) blanks and parts]
20. 酿酒厂及其他饮料厂用来包装饮料的容积超过150毫升（0.15升）的空玻璃瓶类– H.S. Code 7010.9021.29 and 7010.9031.00.
Hollow Glass Bottles of a capacityexceeding 150mls (0.15 litres ) of a kind used for packaging of beverages by breweriesand other beverage and drink companies – H.S. Code7010.9021.29 and7010.9031.00.
21. 二手压缩机 – H.S. Code 8414.3000, 二手空调 – H.S. Codes 8415.1000.11 – 8415.9000.99 及二手电冰箱、冷冻机 – H.S. Codes 8418.1000.11 – 8418.6900.
Used Compressors – H.S. Code 8414.3000,Used Air Conditioners – H.S. Codes8415.1000.11 – 8415.9000.99 and UsedFridges/Freezers – H.S. Codes 8418.1000.11– 8418.6900.
22. 自生产日期起超过15年的二手机动车H.S. Codes 8703.1000 – 8703.9000
Used Motor Vehicles above fifteen (15)years from the year of manufacture – H.S. Codes 8703.1000 – 8703.9000
23. 家具 – H.S. Codes 9401.1000.00 – 9401.9000.99 和 9403.1000 –9404.9000,但不包括婴儿学步车、 实验室用家具，如显微镜桌、通风橱、实验室长凳（9403）、体育场馆座椅、 高度调整装置、底座、座椅框和控制机制、扶手、靠背等。同时也不包括：家具配件，如坯料、未装软垫或未完工的金属、塑料、饰面、座椅外罩等。也不包括机动车座椅 (9401.2000.00) 和除了公园椅子或野营设备、能够转变成床的椅子之外的座椅（9401.4000.00）。
Furniture– H.S. Codes 9401.1000.00 –9401.9000.99 and 9403.1000 – 9404.9000, but excluding Baby walkers, laboratorycabinets such as microscope table, fume cupboards, laboratory benches (9403),Stadium Chairs, height adjustments device, base sledge, seat frames and controlmechanism, arm guide and head guides. Also excluded are; skeletal parts offurniture such as blanks, unholstered or unfinished part of metal, plastics,veneer, chair shell etc. Also excluded are Motor Vehicle seats (9401.2000.00)and Seats other than garden seats or camping equipment, convertible into beds(9401.4000.00)
24. 圆珠笔– H.S. Code9608.1000
Ball Point Pens – H.S. Code 9608.1000
绝对禁止进口的商品
Goods: The Importation of Which is AbsolutelyProhibited
1. 汽手枪
Air Pistols
2. 通过航空邮寄的印相纸
Airmail Photographic Printing Paper.
3. 所有伪造、盗版的物品，或任何国家的假币及用于制作假币的工具
All counterfeit/pirated materials orarticles including Base or Counterfeit Coin of any Country.
4. 由易燃的胶片或其他类似物质组成的玻璃粉
Beads composed of inflammable celluloid orother similar substances.
5. 空白发票
Blank invoices.
6. 外国足彩或其他博彩折价券
Coupons for Foreign Football pools or otherbetting arrangements.
7. 宝贝螺（一种曾经在尼日利亚作为货币使用的贝壳类）
Cowries.
8. 废茶渣和混有其他物质的茶。在本条中，“废茶渣”指由于浸渍、浸泡、煎煮或其他方式使其失去其特有的品质、力量或功效的茶。
Exhausted tea or tea mixed with othersubstances. For the purposes of this item, "exhausted tea" means anytea which has been deprived of its proper quality, strength, or virtue bysteeping, infusion, decoction or other means.
9. 弹夹
Implements appertaining to the reloading ofcartridges.
10. 淫秽印刷品、绘画、书籍、卡片、雕刻及其他淫秽物品。
Indecent or obscene prints, painting,books, cards, engraving or any indecent or obscene articles.
11. 一种曾在尼日利亚被用作货币的物品
Manilas.
12. 白磷制作的火柴
Matches made with white phosphorous.
13. 任何设计为、或被用于被认为妨害社会治安的、或冒犯尼日利亚人民宗教信仰的物品
Materials of any description with a designwhich, considering the purpose for which any such material is intended to beused, is likely in - the opinion of the president to create a breach of thepeace or to offend the religious views of any class of persons in Nigeria.
14. 肉类、蔬菜或其他被卫生官员认为不适于人类食用的食品。
Meat, Vegetables or other provisionsdeclared by a health officer to be unfit for human consumption.
15. 布匹和所有其他纺织品，包括衣服，及其他刻有古兰经或对古兰经评论的铭文（无论是罗马文字还是阿拉伯文字）的陶器、瓷器。
Piece goods and all other textilesincluding wearing apparel, hardware of all kinds' crockery and china orearthenware goods bearing inscriptions (whether in Roman or Arabic characters)from the Koran or from the traditions and commentaries on the Koran.
16. 伪装成各种形式的手枪
Pistols disguised in any form.
17. 旧衣服
Second-hand clothing.
18. 不是尼日利亚法定货币的银制或合金制硬币。
Silver or metal alloy coins not being legaltender in Nigeria.
19. 核工业废料或其他有毒废物。
Nuclear Industrial waste and other Toxicwaste
20. 烈酒类
Spirits: -
1) 除了以下：
Other than -
(1) 含酒精的苦味剂、利口酒、香甜酒和检查人员根据自由裁量权或任何相关法律、法令认定的对人体无害的混合物。
Alcoholic bitters, liqueurs, cordials andmixtures admitted as such in his discretion by the Comptroller-General andwhich are not deemed to be injurious spirits within the meaning of anyenactment or law relating to liquor or liquor licensing.
(2) 白兰地等烈酒，即在葡萄生产国由发酵葡萄汁而非通过其他物质蒸馏而得并在木质容器内存储三年的烈酒。
Brandy, i.e. a Spirit Distilled inGrape-growing countries from fermented grape juice and from no other materialsand Stored in wood for a period of three years;
(3) 检查人员根据自由裁量权认定的药酒
Drugs and medicinal spirits admitted assuch in his discretion by the Comptroller-General.
(4) 杜松子酒，即由混合谷物经淀粉糖化酵素使之糖化发酵蒸馏，并经杜松子和其他蔬菜配料再蒸馏调味而来，并且有一个在报纸上公布的被认可的商标，盛装在有此商标及所有人名称地址的容器中的，或者由混和麦芽浆或大麦、黑麦和玉米由淀粉糖化酵素使之糖化，在一个容器中至少经过三次蒸馏，然后再在一个容器中经加杜松子和其他蔬菜配料后再次蒸馏而得的烈酒。
Gin, i.e. Spirit- Produced by distillationfrom a mixed mash of cereal grains only saccharified by the diastase of maltand the Flavoured by redistillation with juniper berries and other vegetable ingredientsand of a brand which has been notified as an approved brand by notice in theGazette and in containers labeled with the name and address of the owner of thebrand; or
Produced bydistillation at least three times in a pot-still from mixed mash or barley, ryeand maize saccharified by diastase of malt - and then rectifiedbyre-distillation in a pot still after the addition of juniper berries andother vegetable materials.
(5) 加入甲醇的或变性的烈酒，即矿化甲基化的烈酒混和物，以如下方式混和：以酒的体积计，九十份酒，九份半粗木精，及原油吡啶半份，或每455升混和物中含1.7升矿物石脑油或石油，或粉末化后含有苯胺染料（甲基紫，龙胆紫）重量不少于0.7克，少于455升的按此比例类推；和
由总检查官签发许可进口的工业酒精及混和物，以如下方式混和：以体积计，九十五份酒精，五份粗木精，而且此混和物的一半，和
以特定目的而使之变性，并经总检查官特别许可进口的酒精。
Methylated or denatured spirit, i.e.–Mineralized Methylated spirit mixed as follows: - To every ninety parts byvolume of spirits nine and one-half parts by volume of wood naphtha andone-half of one part by volume of crude pyridine and to every 455 litres of themixture 1.7 litres of mineral naphtha or petroleum oil and not less than 0.7grammes by weight of powdered aniline dye (Methyl violet) and so in proportionfor any quantity less than 455litres; and
IndustrialMethylated spirit imported under license from the Comptroller-General and mixedas follows: - To every ninety-five parts by volume of spirits five parts byvolume of wood naphtha and also one-half of one part by volume of the mixture;and
Spirits denaturedfor a particular purpose in such manner as the Comptroller-General in anyspecial circumstance may permit;
(6) 芳香型烈酒
Perfumed Spirits
(7) 朗姆酒，即在甘蔗生产国由甘蔗产品蒸馏而来并且在木质容器内储存三年时间的烈酒。
Rum i.e. a Spirit - Distilled direct fromsugar-cane products in sugar-cane growing countries; and Stored in wood for aperiod of three years.
(8) 根据检查人员判断用于医学或科研目的而进口的烈酒
Spirits imported for medical or scientificpurposes, subject to such conditions as the Comptroller-General may prescribe;
(9) 检查人员根据自由裁量权认为完全不适于随身携带而进关的烈酒，和
Spirits totally unfit for use as portablespirits admitted to entry as such in the discretion by the Comptroller-General;and
(10) 威士忌－即通过麦芽浆或谷物糖化蒸馏取得的，并在木质容器内储存三年的烈酒。
Whisky, i.e. a Spirit- Obtained bydistillation from amash or cereal grains saccharified by diastase of malt; andStored in wood fora period of three years.
2) 按体积计，纯酒精含量超过48%和50%的烈酒，不包括变性的、加入药剂的、加入香味的及其他检查人员认为适于进口的烈酒。
Containing more than forty-eight andone-half per centum of pure alcohol by volume except denatured, medicated andperfumed spirits, and such other spirits which the Comptroller-General, in hisdiscretion, may allow to be imported subject to such conditions as he may seefit to Impose.
21. 在检查人员认为被设计用来发射任何有害人身健康的液体、气体或其他类似物质，和装填任何弹药或检查人员认为适用于装填任何有害液体、气体或其他类似物质的任何形式的武器。
Weapons of any description which in theopinion of the Comptroller-General are designed for the discharge of anynoxious liquid, gas or other similar substance and any ammunition containing orin the opinion of the Comptroller- General or adapted to contain any noxiousliquid, gas or other similar substance.
