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Published advance ruling · Valuation

NCS/ARS/VL/10451

Advance ruling number
NCS/ARS/VL/10451
System reference
10451
Date of issue
2026-09-30
Category
Valuation
Name of applicant
Withheld — applicant details are not published
Product
MONOSODIUM GLUTAMATE
Product specification / details

We have received an application from your company requesting for an advance ruling on the customs valuation methodology to be applied on your shipment consisting of 1,000 Tons of MONOSODIUM GLUTAMATE (MSG) POWDER FOOD 99%MIN MESH 80 CH imported from China.

 Your supporting documents have been reviewed and confirmation from the suppliers of your product has been obtained, accordingly, the Transaction Methodology that will be implemented to determine the customs duty and other charges of your shipment Monosodium Glutamate (MSG) Powder Food 99%Min Mesh 80 CHN at the time of importation will be, the Transaction Value Method (invoice value or value presented on any other legal sales document)  , having fulfilled the provisions of Article VII of the WTO Customs Valuation Agreement (1994) and Section 69 of the Nigeria Customs Service Act (2023).

Please be informed that this methodology shall be applicable and restricted to only the transaction with Form M Number: MF20260040300 and PFI number MNVSC000114 dated 27/03/2026.

Tariff classification / rules of origin
Not stated
Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
Not stated