§ 76. Mr. T. Reidasked the Secretary of State for the Colonies why the Nigerian import duty on motor cars is at the small flat rate of £6 15s. per car regardless of size, horse power or value.
§ Mr. Rees-WilliamsThe Nigerian import duty on motor cars is purely a revenue duty. The basic rate of duty, £5 per car, was introduced in 1939 and was at the rate then considered appropriate and adequate for the revenue requirements of Nigeria. This and a number of other duties have since been increased by a 25 per cent. surtax, in order to increase the revenue yield.