The Nigeria Investment Promotion Commission (NIPC) established under the NIPC Act of 19995 is responsible for the encouragement and promotion of investment in Nigeria. Its operations cover the whole economy. Government has put in place an array of incentives and a liberal tariff regime in order to sustain and stimulate private investments from within and outside Nigeria. As some existing and most potential investors are not aware of these incentives, it therefore, behooves on the Commission to put together information on these incentives in a booklet form that is handy. The "Investment Incentives in Nigeria" brochure contains information on general and sectoral incentives in Nigeria. There is also a chapter on applicable customs IMPORT DUTY. It Contains items, which are either allowed or duty free or under Concessionary duty rates and apply to all investment activities.