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     · Nigeria s 2017 tariff comprises 5 924 lines at the HS 10–digit level and is based on the HS12 nomenclature (Table A3.1). The tariff is fully ad valorem like the ECOWAS CET. Nigeria s national tariff deviates from the ECOWAS CET either because of the imposition of the IAT or the introduction of new tariff lines (Table A3.2).

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