Section

SECTION 145: Meaning and application of the drawback procedure

Part of: Nigeria Customs Service Act, 2023

(1) “Drawback” means the amount of duties, excise Customs duties, remissions, abatement and other Customs duties repaid under the drawback procedure. (2) A drawback of duties, excise Customs duties, remissions, abatement and other Customs duties may be paid in respect of— (a) imported goods subsequently…

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