10286

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.

The above legal provisions, subject to the conditions in para (i - iv) above, permits the re-importation of goods under temporary exportation, including pallets meant for transport for commercial purposes without the payment of import duties. 

Kindly present this advance ruling to the Export Seat officer and the Technical Supervisor at the Customs Processing Centre (CPC) in the Area Command where you intend to process your transactions to facilitate this procedure.