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

Select target paragraph3