Section 189 Nigeria Tax Act 2025

Section 189 of the Nigeria Tax Act 2025 is about Interpretation. It provides as follows:

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

“agricultural seeds and seedlings” refer to seeds and seedlings for
the cultivation of agricultural plants and crops;

“baby products” means products made for the use of babies from birth
to three years of age and described below –
(a) baby activity and entertainment products for example, baby safety
car and home accessories, high chairs, cots, bassinets, baskets or cribs
along with parts and accessories;

(b) baby bathtub, sponges, towels, for example, baby grooming kit, baby
creams, powders or lotions;

(c) baby carriage and parts for example, carriers, slings, bouncers, swing
or rockers, along with parts and accessories;

(d) baby garments and clothing of any material;

(e) feeding products, for example, feeding bottle, feeding bottle warmers
and related accessories;

(f) plates, spoons, cups, sippy cups, breast pumps and accessories, nursing
and feeding pillows;

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

(h) others, for example, baby monitors along with parts and accessories;

“basic food items” means an agriculture-based or aquatic-based staple
food including –
(a) locally produced table honey;
(b) white bread and brown bread;
(c) cereals including maize, rice, wheat, millet, barley, sorghum, oats,
fonio and finer millet, in the form of grain, flour, crop, whether raw or semiprocessed, whether in bulk or retail;

(d) 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;

(e) culinary herbs including, curry, thyme, onions, ginger, mint, whether
raw or processed;
(f) fish of all kinds other than ornamental, whether live, fresh, frozen,
smoked or dried;

(g) 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;
(h) fruits including, pineapples, oranges, mangoes, guavas, grape fruit,
banana and pawpaw, whether fresh or dried;