The Nigeria Customs Service (NCS) has recently established a Standard Operating Procedure (SOP) for the implementation of Advance Ruling.
The National Public Relations Officer, Chief Superintendent of Customs, Abdullahi Maiwada, in a statement, noted that the decision was reached during the 6th Management Meeting of the NCS held on August 23, 2023.
Maiwada said the basis for the SOP lies in Section 24 sub-sections 1-9 of the new NCS Act, 2023, and Article 3 of the World Trade Organisation (WTO) Trade Facilitation Agreement (TFA).
In His words โAdvance Ruling is a concept wherein the Customs Administration provides a written decision upon request from the importer concerning valuation, tariff classification, or origin of goods before they are imported.
โThis move by the NCS aligns with the principles outlined in the Revised Kyoto Convention of 2006 and the WTO Trade Facilitation Agreement of 2017. Advance Ruling has been proven as a valuable tool for trade facilitation, benefiting both Customs administration and traders.
โIt enhances predictability and certainty in Customs treatment for goods. This procedure also promotes cooperation and confidence between Customs and traders, following the guidelines set out by the World Customs Organisation Safe Framework of Standards,โ he stated.
He urged stakeholders to take advantage of the initiative as the application process would be automated and integrated into the Nigeria Customs Service Trade Portal in line with international best practices.
