Customs import duty rates in Nigeria are set in the:
AVAT Act
BCustoms and Excise Tariff (Consolidation) Act / ECOWAS CETCORRECT
CPITA
DBOFIA
CITNIndirect Taxation
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Nigeria applies the ECOWAS Common External Tariff (CET) given effect under the Customs and Excise Tariff (Consolidation) Act.
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