SCHEDULE
S/N
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
S/N
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
STORAGE MEDIA
Audio- Cassette
Mini Disc
Hi-MD
CDs
DVDs
Videocassettes
Blu-Ray
SD memory Card
USB Flash Drive
LEVY
3%
3%
3%
3%
3%
3%
3%
3%
3%
I-Pod
Photocopying papers
3%
2%
EQUIPMENTS/DEVICES
Digital Jukebox
MP3 Player
Mobile Phones
Photocopying machine
CD recorders
DVD recorders
Blu ray recorders
Computer external hard drive
Analogue audio recorders
Analogue video recorders
Personal Computers
Printing Plates
Printers/Printing Machines
Radio/TV Sets enabling recording
Camcorders
Decoders/signal receivers
LEVY
2%
2%
2%
1%
2%
2%
2%
2%
2%
2%
2%
2%
1%
2%
2%
2%
The percentage in the schedule above shall apply in the case of:
(a) imported materials, to the totality of cost, insurance and freight (CIF);
(b) materials manufactured, produced or assembled in the country, to the ex-factory cost.
Dated this
day of
2012
Mohammed Bello Adoke, SAN
Honourable Attorney General of the Federation and Minister of Justice.
Explanatory Note
(This note does not form part of the above Order but is intended to explain its purpose)
This Order provides for the levy of materials used or capable of being used to infringe copyright in a work in line
with the provisions of Section 40 of the Copyright Act, Cap C28 Laws of the Federation of Nigeria, 2004