The Nigeria Customs Service (NCS) has established a Standard Operating Procedure (SOP) for the implementation of Advance Ruling.
Advance 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.
A statement by Chief Superintendent of Customs and National Public Relations Officer of the Service, Abdullahi Maiwada, indicated that the decision on the SOP was taken during the 6th Management Meeting of the NCS held on August 23, 2023.
According to him, 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).
The spokesperson of the Service also stated that the initiative by the NCS aligned with the principles outlined in the Revised Kyoto Convention of 2006 and the WTO Trade Facilitation Agreement of 2017.
He noted that Advance Ruling had been proven as a valuable tool for trade facilitation, benefiting both Customs administration and traders. It enhances predictability and certainty in Customs treatment for goods.
In addition, Maiwada maintained that this procedure would also promote cooperation and confidence between Customs and traders, following the guidelines set out by the World Customs Organisation Safe Framework of Standards.
The NCS advised stakeholders to take advantage of this initiative as the application process would be automated and integrated into the Nigeria Customs Service Trade Portal in line with international best practices.
