Section 188Interpretation

For the purposes of this Part and Chapter Six of this Act —

"Baby Products" means products made for the use of babies from birth to 3 years of age and described below —

baby activity and entertainment products e.g. baby safety car and home accessories, high chairs, cots/bassinets/baskets/cribs etc along with parts and accessories ;

baby bathtub, sponges, towels, etc. baby grooming kit, baby creams, powders, lotions etc ;

baby carriage and parts e.g. carriers/slings/bouncers/swing/rockers etc along with parts and accessories ;

baby garments and clothing of any material ;

feeding products, e.g. feeding bottle, feeding bottle warmers and related accessories ;

plates, spoons, cups, sippy cups, etc., breast pumps and accessories, nursing and feeding pillows etc. ;

sanitary wares, e.g. diapers, wipes and related products, diaper bags, potty and toilet training devices, baby mattress waterproof cover, baby toiletries, changing table and mat ; and

others, e.g. baby monitors along with parts and accessories ;

"Basic Food Items" means an agriculture-based or aquatic-based staple food including —

locally produced table honey ;

white bread and brown bread ;

cereals including maize, rice, wheat, millet, barley, sorghum, oats, fonio and finer millet, in the form of grain, flour, crop, whether raw or semi-processed, whether in bulk or retail ;

cooking oils including, vegetable oil, soya oil, palm oil, groundnut oil, shea butter, beniseed oil, olive oil, coconut oil ; provided that they are of a type and grade suitable for culinary purposes, and do not contain any substance such as, fragrance, which will make them unsuitable for culinary use ;

culinary herbs including, curry, thyme, onions, ginger, mint, whether raw or processed ;

fish of all kinds other than ornamental, whether live, fresh, frozen, smoked or dried ;

flour and starch including, corn flour, plantain flour, cassava flour, beans flour, wheat flour, rice flour, yam flour, cassava flakes (garri), whether bleached or unbleached, refined or unrefined ; provided that it is suitable for culinary purposes ;

fruits including, pineapples, oranges, mangoes, guavas, grape fruit, banana, pawpaw, etc., whether fresh or dried ;

live or raw meat from cow, goat, lamb, pig, poultry, whether butchered or in parts, fresh or frozen, and including poultry eggs ;

milk, whether fresh or processed into liquid or powdered form ;

nuts for human consumption such as, groundnut, walnut, cashew nut, hazelnut, kolanut, tigernuts, coconut, etc. whether raw, roasted, dried, fried, boiled or seasoned, cracked or in the shells ;

pulses for human consumption including, beans, lentils, peas, chickpeas and tamarind, etc., whether raw, roasted, fried, boiled, salted or in their shells ;

tubers (roots) of yam, cocoyam, potatoes, water-yam, cassava, etc. whether in raw form, flakes or flour for human consumption ;

salt for only culinary use, means fine salt and salt in retail packs, and excludes industrial salt ;

vegetables including pepper, melon, lettuce, okra, cabbage, carrot, etc., whether fresh, dried or ground ;

water means natural water and table water, including spring water, rain water, pipe borne water or well water excluding —

sparkling or flavoured water,

water sold in restaurants, hotels, eateries, lounges, cafes, canteens and other similar settings, and

water sold by contractors, caterers or similar persons ;

"Educational Books" means physical or electronic books used to implement instruction and facilitate learning in educational institutions providing pre-primary, primary, secondary, tertiary, special, adult, vocational, technical science or religious education, including booklets, brochures, pamphlets and leaflets ; newspapers, journals and periodicals, children's books, picture and painting books, music (printed, duplicated or manuscript), maps, charts and topographical plans, covers, cases and other articles supplied together with the books ;

"Educational Materials" means materials used for instructional purposes, for active learning, assessment and administration, including physical or electronic materials used to implement instruction and facilitate learning in educational institutions providing pre-primary, primary, secondary, tertiary, special, adult, vocational, technical science, or religious education ;

"Equipment" refers tools, which may be devices, machines or specialised industrial vehicles that assist a person in achieving an action beyond the normal capabilities of a human ;

"Exported Goods" means goods produced or procured for commercial purposes by a person in Nigeria and supplied to a person outside Nigeria ;

"Farming Machinery and Implements and Farming Transportation Equipment" means equipment used exclusively for farming or for any other agricultural production including tractors, ploughs, harrows, ridgers, harvesters, and equipment of the same kind ;

"Fertilisers" means all fertilisers for agricultural purposes ;

"humanitarian donor funded projects" includes projects undertaken by Non-Governmental Organisations and religious and social clubs or societies recognised by law whose activity is not for profit and in the public interest ;

"Locally produced agricultural or veterinary medicines" means —

drugs and vaccines produced in Nigeria for the treatment of animals, fish and plants including veterinary pharmaceuticals in various prescription presentations ; veterinary nutraceuticals in various prescription presentations ; veterinary biological vaccines, anti-sera, plasma, bacterins, hormones, toxoids, etc. ; veterinary biosecurity e.g. disinfectants, antiseptics, feed sanitizers and water sanitizers ;

drugs and vaccines produced in Nigeria for treatment of fishes including dietary supplements for fishes including feed grade amino acids as single biochemical e.g. lysine, methionine, tryptophan ; feed grade minerals as single entity ; feed grade vitamins as single entity ; feed grade enzymes ; feed grade inorganic compounds as single entity e.g. calcium phosphate, vaccines for fishes including killed vaccines ; attenuated vaccines ; deoxyribonucleic vaccines ; acid (DNA) vaccines ; recombinant vector vaccines ; subunit vaccines ; genetically modified vaccines ; synthetic peptide vaccines ;

drugs and vaccines produced in Nigeria for treatment of plants such as chemical crop protection products commonly referred as pesticides or agro-chemical including insecticides ; rodenticides ; fungicides ; herbicides ; anti-sprouting products and similar products ;

"Locally produced animal feeds" means feeds for poultry, cattle, fish, etc. ;

"Machinery" refers to a mechanical device or the parts that operate together to perform a single task, including the accessories necessary to the working of a machine ;

"Medical Equipment" refers to devices requiring calibration, maintenance, repair, user-training and decommissioning, medical equipment used for the specific purposes of diagnosis and treatment of disease or rehabilitation following disease or injury, used either alone or in combination with any accessory, consumable or other piece of medical equipment, including veterinary equipment and devices, excluding cosmetology or fitness devices and other similar devices ;

"Medical Products" refers to articles, instruments, apparatus, machine or software used in the prevention, diagnosis or treatment of illness or disease, or for detecting, measuring, restoring, correcting or modifying the structure or function of the body for some health purpose which include implantable, disposable or single-use medical devices but excludes cosmetology or fitness devices and other similar devices ;

"Medical Services" means healthcare services for both humans or animals, rendered by a qualified health practitioner, excluding cosmetology, spa, gymnasium or similar services ;

"Pharmaceutical Products" refer to components or finished products of both modern and traditional medicine intended for human use in the diagnosis, cure, mitigation, or treatment of disease or injury, and prevention of disease provided such products are approved by the relevant regulatory authority ;

"Plant" refers to an assemblage of fixtures, tools, machinery, and apparatus which are necessary to carry on a trade or industrial business, including land, buildings, specialised structures, and equipment purchased off a shelf as a whole or an accumulation of parts which form a plant following a process of construction, installation, assemblage and transformed into a state for usage at the site of business ;

"Purchase" means to obtain, acquire or take possession of a given asset, property, item or right by paying money or money's worth ;

"Shared passenger road-transport service" means passenger road-transport service which is available for use by the general public excluding leased, hired or rented motor vehicles, transportation apparatus for business or private use, car or ride hailing ;

"Stake" means amount waged on a game ;

"utilisation of gas in downstream petroleum operations" refers to the marketing and distribution of natural gas for commercial purposes, and includes its use in power generation, liquefied natural gas production, gas to liquid production or fertiliser plants, and gas distribution pipelines ; and

"Water" means natural water and table water, spring water, rain water, pipe borne water, well water and all-natural water of the same kind, all table water other than sparkling or flavoured water, except water sold —

in restaurants, hotels, eateries, lounges, cafes, canteens and other similar settings ; and

by contractors, caterers and other similar vendors.