1) Textile fabrics of all types and articles thereof, chapters 50~63, but excluding:
-Nylon tyre cord – H.S. Code (5902.1000-5902.900)
– Multifilament Nylon chafer fabric and tracing cloth- H.S. Code (5111.2000;5112.2000 and 5901.9000)
– Mattrass Tickings – H.S. Code(5903.1000 – 5903.9000)
– Narrow Fabrics – H.S. Code(5806.1000-5806.4000) Trimmings and linings – H.S. Code
-(5909.0000;6117.9000;5809.9000;6003.00,6307.9000) Made-up fishing nets – H.S. Code(5608.1100)
– Mosquito Netting Materials – H.S. Code (5608.1900 and 5608.9000)
– Gloves for Industrial use – H.S. Code (6116.1000-6116.9900)
-Canvas Fabrics for Manufacture of Fan Velts – H.S. Code (5907.0000,5908.80000)
– Moulding cups Lacra – H.S. Code (212.9000)
– Elastic Bands – H.S. Code(5604.9000)
– Motifs – H.S. Code(5810.1000-5810.9000)
– Textile Fabrics and articles for Technical use – H.S. Code(5911.1000-5911.9000)
– Transmission or Convey or belt or belting of textile materials – H.S. Code (5911.9000)
– Poly propylene primary backing material – H.S. Code (5512.110 – 5512.9900)
– Fibre rop – H.S. Code (5607.1000-5607.9000)
– Mutilated rags – H.S. Code (6310.1100)
– Sacks and bags – H.S. Code (6305.1000 and 6305.2000)

2) Men’s footwear and Bags of leather and plastic’s (excluding ladies )- H.S. Codes3926.2000,6401.1000-6405.9000;4202.1100-4202.9900)
3) Soap and Detergents – H.S. Code 6401.1100-3402.9000
4) Furniture – H.S. Code 9401.1000-9401.9000;9403.1000-9406.0000
5) Assembled Bicycles (excluding CKD) – H.S. Code 8712.0000
6) Flowers (Plastic and Fresh ) – H.S. Code 0603.1000-0603.9000,6702.1000-6702.9000
7) Fresh Fruits – H.S. Code 0801.1100-0814.0000
8) Cutlasses, Axes.Pick Axes, Spades, Shovels – H.S. Code 8201.1000-8201.9000
9) Wheel Barrows – H.S. Code 8716.8000.81
10) Pork and Pork Products, Beef and Beef Products, mutton, lamb and goat meat – H.S. Code 210.1900,1602.4900,0202.2000,1602.5000,0204.4200,0204.4300,1602.9000, 0204.1000,0204.2200,0304.3000;0204.4200,0204.4300,0210.7900,0204.5000, 0208.9000,0210.9900 and 1602.9000
11) Tooth Pastes – H.S. Code3306.1000
12) Pencils – H.S. Code9609.1000-9609.9000
13) Ball Point pens – H.S. Code9608.1000
14) Plastic Plates, Knives, Spoons, Forks, Cups, Backets, Bowls, Bins Containers and Hangers – H.S. Code3924.1000-3924.9000
15) Barytes and Bentonites – H.S. Code2508.1000.11,2508.1000.19
16) Vegetable oils – H.S. Code1507.1100-1516.2000
17) Corrugated Boards and Cartons – H.S. Code4808.1000;4819.1000-4819.6000
18) Frozen poultry – H.S. Code0207.1000-0207.3600
19) Cassava/Cassava Products- H.S. Code0714.1000
20) Sorghum- H.S. Code1007.0000
21) Millet – H.S. Code 1008.2000
22) Wheat flour – H.S. Code 1101.0000
23) Sugar confectionaries (sweets and chocolate – H.S. Code 1701.1000-1704.9000,1806
24) spaghetti/Noodles – H.S. Code 1902.1100-1902.3000
25) Biscuits – H.S. Code 1905.3100-1905.3200 and 1905.9000
20) 26) Fruit juice in retail packs – H.S. Code 2009.1100-2009.9000
27) Table water/spring/sparkling – H.S. Code 2201.1000-2201.9000
28) Waters, including mineral waters and aerated waters containing added sugar or added sweetening matter or flavoured, and other non-alcoholic beverages – H.S. Code 2202.1000-2202.9000
29) Beer (bottled and Conned ) – H.S. Code 2203.0000
30) Bagged cement – H.S. Code 2523.2900.19
31) Pharmaceuticals, drugs/regulated products – H.S. Code 3001.1000-3006.6000 Through all land borders and some Air and Seaports except:
Apapa Port
Calabar Port
Aminu Kano International airport
MurtalaMohammed International Airport, Lagos
32) Mosquito Repellant coils – H.S. Code 3808.1000.11
33) Rethreaded and used pneumatic tyres- H.S. Code 4012.1000-4012.9000
34) Tooth Picks- H.S. Code 3926.9000,4421.9000
35) Envelopes- H.S. Code 4817.1000
36) Toilet rolls- H.S. Code 4818.1000
37) Exercise Books- H.S. Code 4820.2000
38) Used Compressors- H.S. Code 8414.3000
39) Used Air conditioners- H.S. Code 8415.1000-8415.9000
40) Used fridges/freezers- H.S. Code 8418.1000-8418.6900
41) All motor vehicles through land borders- H.S.Code 8701.1000-8705.9000,8709.000-8711.0000 and 8716.1000-8716.8000
42) Used motor vehicles above eight (8) years from the year of manufacture- H.S. Code 8703.1000-8703.9000
43) Gaming machines- H.S. Code 9504.3000