| Value | Category | Cases | |
|---|---|---|---|
| 101 | 101. Cigarettes or tobacco | 4979 | 
                                                                 
                                    
                                    20%
                                 
                                                             | 
                                                        
                    
| 102 | 102. Matches | 4979 | 
                                                                 
                                    
                                    20%
                                 
                                                             | 
                                                        
                    
| 103 | 103. Newspaper and magazines | 4979 | 
                                                                 
                                    
                                    20%
                                 
                                                             | 
                                                        
                    
| 104 | 104. Public transport for commuting (moto, okada, keke, bus, boat, etc) EXCLUDE EDUCATION RELATED EXPENSES | 4979 | 
                                                                 
                                    
                                    20%
                                 
                                                             | 
                                                        
                    
| 105 | 105. Gambling, lotto, raffles | 4979 | 
                                                                 
                                    
                                    20%
                                 
                                                             |