Gazetted List of Pioneer Industries and Products
Gazetted List of Pioneer Industries and Products
Extraordinary
A.                               AGRICULTURE
     Sub-Sector        Pioneer Industry                      Pioneer Product
1. Crop           Growing of perennial and         * All crops.
   Production.    non-perennial crops.
2. Livestock.     Raising and breeding of          * Cattle, swine/pigs, sheep, goat and
                  animals in ranches and             poultry.
                  farms.
3. Fishing.       Marine and Freshwater            * All fish, shell fish and aquaculture.
                  fishing and aquaculture.
4. Forestry.      Plantation of rubber and         * Latex and gum arabic.
                  acacia trees.
B.                        MINING AND QUARRYING
5. Mining of      Mining and processing of         * Coal.
   Coal.          coal.
6. Mining of      Mining and processing of         * Lead, zinc, iron ore, and gold.
   metal Ores.    lead, zinc, iron ore and gold.
7. Quarrying     Quarrying of limestone and        * Limestone, barite, bitumen, and
   and Mining of mining of barite, bitumen           bentonite.
   other         and bentonite.
   Minerals.
C.                             MANUFACTURING
8. Refining of   Manufacture of refined            *Oil-based lubricating oils/grease:
   Crude Oil and petroleum products.                  hydraulic/engine oil, gear oil, low
   gas                                                power oil, brake fluid ;
   production.                                     * Motor fuel: gasoline, kerosene, diesel;
                                                   * Fuel: Light, medium and heavy fuel oil,
                                                      refinery gases (hydrogen, methane,
                                                      ethane, propane, butane) ;
                                                   * Aviation fuel ;
                                                   * Products for road covering : asphalt.
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              LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
   Sub-Sector         Pioneer Industry                    Pioneer Product
9. Manufacture     Processing and preserving      * Operation of modern slaughterhouses
   of Food and     of meat/poultry and              engaged in slaughtering, dressing and
   beverage        production of meat/poultry       packaging of meat/poultry ;
   products.       products.                      * Processing and packaging of fresh,
                                                    chilled, or frozen meat/poultry ; dried,
                                                    smoked or salted meat/poultry and
                                                    meat/poultry products.
10.                Processing and preserving      * Fresh, frozen, dried, smoked, salted fish
                   of fish and shell fish.           and shell fish ;
                                                  * Fish meal, animal feed.
11.                Processing and                 * Frozen, dried fruits, nuts and vegetables ;
                   preservation of fruits, nuts   * Fruit and vegetable food products ;
                   and vegetables.                * Fruit and vegetable juices ;
                                                  * Jam, marmalade and table jellies ;
                                                  * Fruit and vegetable concentrates ;
                                                  * Nut foods and pastes.
12. Manuafacture Manufacture of edible oils,      * Palm oil, soya-bean oil, cotton seed oil,
    of Food and  meals and kernels.                  sesame seed oil, sunflower seed oil,
    Beverage                                         coconut oil ;
    products.                                     * Meal of oil seeds, oil nuts/oil kernels.
13.                Manufacture of dairy           * Fresh liquid milk, pasteurised, sterilised,
                   products.                         homogenised and/or ultra-heat treated ;
                                                  * Dried or concentrated milk ;
                                                  * Cream from fresh liquid milk,
                                                     pasteurised, sterilised, homogenised ;
                                                  * Milk or cream in solid form ;
                                                  * Butter, yoghurt, cheese and curd,
                                                     lactose, ice cream.
14.                Manufacture of grain mill      * Grain milling : flour, groats, meal/ pellets
                   products.                         of wheat, maize, cassava
                                                  * Rice milling: husked, milled, polished,
                                                     glazed, parboiled rice; rice flour
                                                  * Vegetable milling: flour or meal from
                                                     dried leguminous vegetables of roots
                                                     or tubers or of edible nuts;
                                                  * Cereals.
15.                Manufacture of starches        * Starches from rice, maize, potatoes,
                   and starch products.             wheat, cassava ;
                                                  * Wet corn milling ;
                                                  * Glucose, glucose syrup, maltose, inulin;
                                                  * Gluten.
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               LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector     Pioneer Industry                    Pioneer Product
16.                Manufacture of sugar.         * Refined sugar, sugar substitutes, sugar
                                                   syrups, molasses.
17.                Processing of cocoa.          * Cocoa, cocoa butter, cocoa fat, cocoa
                                                   oil ;
                                                 * Chocolate.
18.                Manufacture of coffee and     * Decaffeinating and roasting of coffee;
                   tea products.                   and coffee products (ground and
                                                   soluble coffee, extracts and
                                                   concentrates of coffee) ;
                                                 * Blending of tea.
19.                Manufacture of yeast,         * Yeast, spices and condiments including
                   spices and condiments.           salt.
20.                Manufacture of animal         * Animal feed concentrates and feed
                   feeds.                          supplements.
21. Manufacture Preparation, spinning of         * Yarn or thread for weaving or sewing ;
    of textiles and textile fibres, weaving of   * Broad woven textiles, cotton-type,
    Leather.        textile and manufacture of      woollen-type, worsted-type, silk-type
                    made up textiles.               fabrics including from synthetic yarns ;
                                                 * Knitted and crocheted fabrics-pile and
                                                    terry fabrics, net and window
                                                    furnishing type fabrics ;
                                                 * Twine, cordage, rope and cables of
                                                    textile fibres ;
                                                 * Products of rope or netting: fishing net,
                                                    insecticide treated nets ;
                                                 * Synthetic filament tow, staple fibres,
                                                    filament yarn, monofilament ;
                                                 * Synthetic hair threads, weave-ons and
                                                    attachments.
22.                Manufacture of wearing        * Workwear ;
                   apparels.                     * Outerwear made of woven, crocheted,
                                                   knitted fabric, non-woven for men,
                                                   women and children ;
                                                 * Underwear and night wear made of
                                                   woven, crotched, knitted fabric, non-
                                                   woven for men, women and children ;
                                                 * Wearing apparel made of leather.
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                LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector       Pioneer Industry                    Pioneer Product
23. Manufacture     Tanning and dressing of       * Tanning, dyeing and dressing of hides
    of Textiles and leather.                         and skins;
    Leather.                                      * Leather-chamois dressed, parchment
                                                     dressed, patent or metallised,
                                                     composition leather.
24.                  Manufacture of leather       * Luggage and handbags of leather.
                     luggage and handbags.
25.                  Manufacture of leather       * Leather footwear of all purposes ;
                     footwear.                    * Leather parts of footwear: uppers and
                                                    parts of uppers, outer and inner soles,
                                                    heels.
26. Manufacture      Manufacture of pulp and      * Bleached, semi-bleached or unbleached
    of pulp, paper   paper.                          paper pulp manufactured by
    and paper                                        mechanical, chemical or semi-
    products.                                        chemical processes ;
                                                  * Cotton-linters pulp ;
                                                  * Removal of ink and pulp from waste
                                                     paper ;
                                                  * Paper and paperboard for further
                                                     industrial processing ;
                                                  * Creped or crinkled paper.
27.                  Manufacture of household     * Wall paper ;
                     and personal hygiene paper   * Sanitary towels, tampons and diapers.
                     products.
28. Manufacture    Manufacture of basic           * Organic and inorganic basic chemicals.
    of chemical    chemicals.
    and
    pharmaceutical
    products.
29.                  Manufacture of fertilisers   * Fertilisers: straight or complex
                     and nitrogen compounds.         nitrogenous, phosphatic or potassic
                                                     fertilisers, urea, crude natural
                                                     phosphates, crude natural potassium
                                                     salts ;
                                                  * Associated nitrogen products: nitric and
                                                     sulphonitric acids, ammonia,
                                                     ammonium chloride, ammonium
                                                     carbonate, nitrites and nitrates of
                                                     potassium.
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               LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector     Pioneer Industry                     Pioneer Product
30.                Manufacture of pesticides * Insecticides, rodenticides, fungicides,
                   and agrochemicals.           herbicides.
31.                Manufacture of paint,         * Paints and varnishes, enamels or
                   varnishes and printing ink.      lacquers ;
                                                 * Pigments and dyes ;
                                                 * Printing ink.
32.                Production of enzymes.        * Enzymes.
33.                Manufacture of                * Medicinal active substances to be used
                   pharmaceuticals and             for their pharmacological properties
                   medical chemicals.              in the manufacture of medicaments:
                                                   antibiotics, basic vitamins, salicylic and
                                                   o-acetylsalicylic acids ;
                                                 * Medicaments - antisera and other
                                                   blood functions, vaccines ;
                                                 * Processing of blood ;
                                                 * Medical diagnostic preparations ;
                                                 * Radioactive in-vivo diagnostic
                                                   substances ;
                                                 * Biotech pharmaceuticals ;
                                                 * Medical impregnated wadding, gauze,
                                                   bandages, dressing.
34. Manufacture    Manufacture of glass and * Flat glass (toughened or laminated,
    of non-        glass products.             wired, coloured or tinted) ;
    metallic                                * Laboratory, hygienic or
    products.                                  pharmaceutical glassware.
35. Manufacture    Manufacture of refactory      * Refractory mortars, concretes ;
    of non-        products.                     * Refractory ceramic goods: refractory
    metallic                                        bricks, blocks, tiles, heat insulating
    products.                                       ceramic goods ;
                                                 * Laboratory wares : crucibles, nozzles,
                                                    tubes, pipes, retorts, muffles ;
                                                 * Refractory articles containing
                                                    magnesite, dolomite.
36.                Manufacture of cement, * Clinker and cement (until 01 August
                   lime, plaster.           2020) ;
                                          * Quicklime, slaked lime and hydraulic
                                            lime ;
                                          * Plasters of calcined gypsum ;
B 788
               LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector       Pioneer Industry                      Pioneer Product
                                                   * Calcined dolomite ;
                                                   * Powdered and pre-mixed mortar ;
37.                 Manufacture of alum.           * Alum.
38.                 Processing and finishing of    * Cutting, shaping and polishing of
                    locally quarried stone.          stone for construction and
                                                     furniture.
39. Manufacture     Manufacture of rubber          * Rubber tyres and tubes, pipes, hoses,
    of rubber and   products and moulds.              belting, rubber profiles, seals, gasket
    plastic                                           washers, packings, rings and rubber
    products.                                         linings, anti-vibration, damping and
                                                      sound insulation products, latex
                                                      products and moulds.
40.                 Manufacture of plastic         * Builders’ plastic ware (plastic doors,
                    products (builders’ plastic       windows, coverings in rolls or tiles),
                    ware) and moulds.                 resilient floor covering (vinyl,
                                                      linoleum), plastic moulds frames,
                                                      shutters, blinds, skirting boards,
                                                      plastic floor, wall or ceiling
                                                      coverings in rolls or tiles), resilient
                                                      floor covering (vinyl, linoleum),
                                                      plastic moulds.
41. Manufacture     Manufacture of electric        * Distribution transformers ;
    of Electrical   motors, generators,            * Power generators ;
    Equipment and   transformers and               * Transmission and distribution
    Electronics.    electricity distribution and     regulators ;
                    control apparatus.             * Electric motors, power circuit
                                                     breaker, surge suppressors (for
                                                     distribution level voltage) ;
                                                   * Control panels, for electric power
                                                     distribution ;
                                                   * Electrical relays ;
                                                   * Ducts for electrical switchboard
                                                     apparatus, electric fuses, power
                                                     switching equipment.
42.                 Manufacture of batteries       * Primary cells and primary batteries ;
                    and accumulators.              * Electric accumulators ;
                                                   * Lead acid batteries ;
                                                   * NiCad batteries ;
                                                   * NiMH batteries ;
                                                                                     B 789
               LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector       Pioneer Industry                     Pioneer Product
                                                   * Lithium batteries ;
                                                   * Dry cell batteries ;
                                                   * Wet cell batteries.
43.                 Manufacture of electrical * Manufacture of discharge,
                    lighting equipment.        incandescent, fluorescent, ultra-violet,
                                               infra-red bulbs.
44.                 Manufacture of wiring.         * Electric wires ;
                                                   * Fibre optic cables ;
                                                   * Insulated wire and cables made of
                                                     steel, copper and aluminium.
45. Manufacture     Manufacture of domestic * Refrigerators, freezers, oven, cookers,
    of Electrical   appliances.               dishwashers, washing and drying
    Equipment                                 machine, vacuum cleaners, floor
    and                                       polisher, blenders, juicers, electric
    Electronics.                              shavers, electric toothbrush, tin
                                              openers, microwave, toasters, coffee
                                              makers, air conditioners.
46.                 Manufacture of electronic * Electrical capacitors, resistors,
                    components.                  condensers;
                                              * Carbon and graphite electrodes;
                                                 welding electrodes ;
                                              * Diodes, transistors, light emitting diodes ;
                                              * Inverters, rectifying apparatus, fuel
                                                 cells, photovoltaic modules, regulated
                                                 and unregulated power supplies, solar
                                                 home systems ;
                                              * Uninterrupted power supplies, surge
                                                 protectors.
47.                 Manufacture of computer and * Desktop computers, laptop computers,
                    peripheral equipment.         main frame computers, printers,
                                                  monitors, keyboards, computer
                                                  servers, scanners, smart card readers,
                                                  virtual reality helmets, computer
                                                  projectors, automatic teller machines
                                                  (ATM), point of sale terminals (POS).
48.                 Manufacture of                 * Central office switching equipment,
                    communication equipment.         data communication equipment
                                                     (bridges, routers, gateways),
                                                     transmitting and receiving antenna,
B 790
                LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector       Pioneer Industry                     Pioneer Product
                                                    cable television equipment, cordless
                                                    telephones, cellular phones, private
                                                    branch exchange (PBX) equipment,
                                                    radio and television studio and
                                                    broadcasting equipment (television
                                                    cameras), modem, carrier equipment,
                                                    burglar and fire alarm systems, radio
                                                    and television transmitters, infrared
                                                    devices (remote control).
49.                 Manufacture of consumer * Televisions, television monitors and
                    electronics.              displays, audio recording and
                                              duplicating systems, radio receivers,
                                              speaker systems, video cameras,
                                              video recorders and duplicating
                                              equipment, amplifiers, microphones,
                                              CD and DVD players, karaoke
                                              machines, headphones, video game
                                              consoles.
50.                 Manufacture of measuring,     * Search, detection, navigation, guidance,
                    testing and navigation           aeronautical and nautical systems and
                    equipment.                       instruments; aircraft engine instruments ;
                                                     automotive emissions testing equipment ;
                                                  * Meteorological instruments ;
                                                  * Instruments for measuring and testing
                                                     electricity and electrical signals :
                                                  * Radiation detection and monitoring
                                                     instruments; consumption meters ;
                                                  * Flow meters and counting devices, radar
                                                     equipment, GPS devices ;
                                                  * Measuring and recording equipment;
                                                     motion detectors ;
                                                  * Laboratory analytical instruments
                                                  * Watches and clocks; casing and watch ;
                                                     time-recording equipment ; time switches
                                                     and clock components.
 E.                           WASTE MANAGEMENT
      Sub-Sector        Pioneer Industry                      Pioneer Product
82. Waste            Waste treatment, disposal and * Operation of landfills for the disposal
    management.      material recovery.              of non-hazardous waste ;
                                                   * Disposal of non-hardazous waste by
                                                     combustion or incineration or other
                                                     methods with or without resulting in
                                                     production of electricity or steam,
                                                     substitute fuels, biogas ;
                                                   * Treatment of organic waste for
                                                     disposal ;
B 798
               LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector       Pioneer Industry                    Pioneer Product
 F.                              CONSTRUCTION
      Sub-Sector       Pioneer Industry                    Pioneer Product
83. Civil         Construction and operation of * Roads, motorways, bridges and tunnels;
    Engineering roads, railways and airports.      railways; airfield runways, airport
    works                                          terminals, hangers and runways.
    development
    and
    operations
    through PPP
    and BOT
    arrangements.
84.                Construction and operation of * Long-distance pipelines, communication
                   utility projects.                and power lines ;
                                                 * Construction of power plants.
85.                Construction and operation of * Waterways, harbour and river works,
                   water projects.                 ports ;
                                                 * Dams.
86.                Construction and operation of * Refineries ;
                   industrial projects.          * Petrochemical plants.
87. Construction   Construction of residential * Low and middle-income housing estates
    of building.   buildings.                     of single and multi-family buildings.
                                                                                        B 799
                    LIST OF PIONEER INDUSTRIES AND PRODUCTS—Continued
      Sub-Sector          Pioneer Industry                     Pioneer Product
88.                    Construction and operation of * Holiday resorts, hotels (3* and above) ;
                       non-residential buildings.    *Health supporting structures:
                                                        specialised hospitals, diagnostics,
                                                        laboratories, medical cities ;
                                                     * Sporting and recreational facilities ;
                                                     * Office buildings ;
                                                     * Buildings for industrial production;
                                                     * Warehouses ;
                                                     * Shopping malls and stores.
 G.                                           TRADE
      Sub-Sector          Pioneer Industry                     Pioneer Product
89. E-Commerce         E-commerce services with * E-commerce services with sales done
    Services.          sales done predominantly or predominantly or exclusively online.
                       exclusively on line.
 I.                        PROFESSIONAL SERVICES
      Sub-Sector       Pioneer Industry                   Pioneer Product
95. Photographic Photography.                   * Photograph for tourism purposes and
    activities.                                   aerial photography.
 J.                                FINANCIALS
      Sub-Sector       Pioneer Industry                   Pioneer Product
96. Real Estate    Real estate Investment * REITs, REICs.
    Investment     vehicles under investment and
    Trust          Securities Act.
    (REITs).
97. Mortgage       Mortgage backed securities   * Mortgage backed securities.
    backed         under Investment and
    securities.    Securities Act.
B 802
 K.                            ADMINISTRATIVE SERVICES
      Sub-Sector            Pioneer Industry                             Pioneer Product
98. Business            Setting up of Regional/Global * Shared services centres.
    process             shared services centres in
    outsourcing.        Nigeria for the provisions and
                        management of technical
                        services.
99. Transporta-         Rail, Land, Pipeline and water * Passenger rail transport: inter and intra
    tion.               transportation.                   urban service.
                                                       * Freight rail transportation: mainline rail
                                                          network and short-line freight rail.
                                                       * Freight transport by road: stock
                                                          haulage; refrigerated haulage; heavy
                                                          haulage; bulk haulage, including
                                                          haulage in tanker trucks ; haulage
                                                          of automobiles and transportation of
                                                          waste materials.
                                                       * Transportation via pipelines: gases,
                                                          liquids, slurry and other commodities.
                                                       * Sea and coastal passenger
                                                          transportation: operations of excursion,
                                                          cruise or sightseeing boats ; operations
                                                          of ferries, water taxis.
                                                       * Sea coastal freight water transport:
                                                          transport of freight over seas and
                                                          coastal waters; harbour operation and
                                                          other auxiliary activities such as
                                                          docking, pilotage, vessel salvage.
                                                       * Inland passenger water transportation:
                                                          transport of passenger via rivers,
                                                          canals, lakes and other inland
                                                          waterways including inside harbours
                                                          and ports.
                                                       * Inland freight water transportation:
                                                          transport of passenger via rivers,
                                                          canals, lakes and other inland
                                                          waterways including inside harbours
                                                          and port.
                             APPROVED LIST OF PIONEER INDUSTRIES AND PRODUCTS
  Classification Source : International Standard Industrial Classification of All Economic Activities (ISIC)
                                                                         B 803