10154

GZ Industries has requested an advance ruling from the Nigeria Customs Service to verify whether packaging materials (plastic pallets, plastic layer pads, and plastic top frames) for branded aluminum cans used for export from Nigeria to South Africa will pay duty on re-importation into Nigeria.

Additionally, you have forwarded a self-certification of origin from STAV Plastic Industry Limited, certifying that these products originate from Nigeria.

The procedures for temporary export and return of goods in the same state as contained in Section (151) subsections (1), (7), and (9) of the Nigeria Customs Service Act (NCSA) 2023 do not require payment of customs duties for goods re-imported into Nigeria after export provided that inter alia the following conditions are met:

i.  They have not undergone any manufacturing processes or repairs abroad.

ii. A notice of intent to return goods under export has been provided.

iii.  They do not exceed eighteen months from the date of exportation.

iv. Packings, containers, pallets, and means of transport for commercial use, used for the international transport of goods do not require a declaration provided that they can be identified.

Accordingly, based on the legal provisions provided in Section (151) subsections (1), (7), and (9) of the NCSA 2023, the packaging materials which are the plastic pallets, plastic layer pads, and plastic top frames, which are manufactured in Nigeria and exported from Nigeria as a means of transporting branded aluminum cans, intended for return and reuse are exempted from the payment of customs duties and excise duties.