The Federal Government through the Nigeria Customs Service has said that the importation of Liquefied Petroleum Gas (cooking gas) under HS Codes 2711.12.00.00, 2711.13.00.00, and 2711.19.00.00 are exempted from both import duty and value-added tax. This is even as the service stated that all debit notes issued to petroleum marketers who have imported LPG using