SectionSECTION 151: Temporary export procedure and return of goods in the same state
- Part of
- Nigeria Customs Service Act, 2023
(1) Goods that were exported may be imported into the customs territory free of duties, excise Customs duties and other Customs duties under temporary export procedures, provided that the goods have not undergone any manufacturing processing or repairs aboard. (2) Temporary export may be made…
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