WORLD TRADE  
ORGANIZATION  G/VAL/N/2/NGA/1 
3 September 2008 
 (08-4121) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
NIGERIA 
 
  The following communication, dated 23 July 2008, is being circulated at the request of the delegation of Nigeria. 
 
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1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
No. 
 
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the 
respective prices as being influenced? 
No. 
 
(iii) What is the provision for giving the communica tion of the afore-mentioned grounds in writing 
if the importer so requests? (Article 1.2(a)) 
Communication is given to the exporter in writing. See paragraph 8 of the Customs and 
Excise Management (Amendment) Act, 2003. 
 
(iv) How has Article 1.2(b) been implemented? 
The provisions of Article 1.2(b) have been in cluded in the Customs and Excise Management 
(Amendment) Act, 2003. See Paragraph 1.  
(b) Price of lost or damaged goods: 
 Are there any special provisions or practical arrangements concerning the valuation of lost or 
damaged goods? 
 
 Valuation of lost or damaged goods is in accord ance with the provisions of Article 31 of the 
Customs and Excise Management Act.  G/VAL/N/2/NGA/1 
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  2. How has the provision of Article 4 to allow the importer an opinion to reverse the order 
of application of Articles 5 and 6 been implemented? 
 The provisions of Article 4 to allow the importe r an option to reverse the order of application 
of Articles 5 and 6 have been included in the Cu stoms and Excise Management (Amendment) Act, 
2003.  See Paragraph 8. 
 
3. How has Article 5.2 been implemented? 
 The provisions of Article 5.2 have been in cluded in the Customs and Excise Management 
(Amendment) Act, 2003. See Paragraph 4.3.  4. How has Article 6.2 been implemented? 
The provisions of Article 6.2 have been in cluded in the Customs and Excise Management 
(Amendment) Act, 2003. See Paragraph 5(2)(a) and (b). 
 
5. Questions concerning Article 7: 
(a) What provisions have been made for making va lue determinations pursuant to Article 7? 
The provisions for making value determinations pursuant to Article 7 have been included in 
the First Schedule of the Customs and Exci se Management (Amendment) Act, 2003.  See 
Paragraph 6. 
 (b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
The provision for informing the importer of the customs value determined under Article 7 
have been included in the First Schedul e of the Customs and Excise Management 
(Amendment) Act, 2003.  See Paragraph 8.  
 
(c) Are the prohibitions found in Article 7.2 delineated? 
The prohibitions found in Article 7.2 have been included in the First Schedule of the Customs 
and Excise Management (Amendment) Act, 2003.  See Paragraph 6(2).  
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application , 
are ex-factory prices also accepted? 
All imports into Nigeria are assessed for duty at CIF value. Adjustments in Article 8.2 have 
been accommodated in the First Schedule of the Customs and Excise Management (Amendment) Act, 2003.  See Paragraph 7(2). 
 
7. Where is the rate of exchange published, as required by Article 9.1? 
 The rate of exchange is published by the Fede ral Ministry of Finance.  See Paragraph 9. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
The protection of confidential information ha ve been included in Paragraph 11 of First 
Schedule of the Customs and Excise Management (Amendment) Act, 2003.   
  G/VAL/N/2/NGA/1 
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  9. Questions Concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
 Four levels of appeal are open to the impor ter or his agent.  See Paragraph 13 of First 
Schedule of the Customs and Excise Management (Amendment) Act, 2003. 
 
(b) How is he to be informed of his right to further appeal? 
The levels of appeal are contained in the legislation in the First Schedule of the Customs and 
Excise Management (Amendment) Act, 2003.  
 
10. Provide information on the publication, as required by Article 12, of: 
(a)  
(i) The relevant national laws; 
Federal Republic of Nigeria Offici al Gazette No. 70 Vol. 70 Lagos, 9th August, 2003. 
 
(ii) The regulations concerning the ap plication of the Agreement; 
Federal Republic of Nigeria Offici al Gazette No. 70 Vol. 70 Lagos, 9th August, 2003. 
 
(iii) The judicial decision and administrative rulings of general application relating to the 
Agreement; 
Monthly Orders Publication by the Nigeria Customs Service. 
 (iv) General or specific laws being referred to in the rules of implementation or application. 
Federal Republic of Nigeria Offici al Gazette No. 70 Vol. 70 Lagos, 9
th August, 2003. 
 (b) Is the publication of further rules anticipated? Which topics would they cover? 
Not anticipated. 
 
11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sen tence) being dealt with in the respective 
legislation? 
 This has been covered by the Customs a nd Excise Management (Amendment) Act, 2003.  
The buyer of the goods shall be permitted to cl ear and take possession of the imported goods 
upon adequate guarantee in the form of surety, a de posit or some other appropriate security to 
secure payment of customs duties for which th e goods may be liable.  See Paragraph 10. 
 (b) Have additional explana tions been laid down? 
No additional information has been laid down.  G/VAL/N/2/NGA/1 
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  12. Questions concerning Article 16: 
(a) Does the respective national legislation contai n a provision requiring customs authorities to 
give an explanation in writing as to how the customs value was determined? 
The Customs and Excise Management (Amendment) Act, 2003 requires Customs Authorities 
to give an explanation in writing as to  how customs value was determined.  See 
Paragraph 8(4). 
 
(b) Are there any further regulations concerning an above-mentioned request? 
No. 
 13. How have the Interpretative Notes of the Agreement been included? 
 The Interpretative Notes of the Agreement have been included in Paragraph 14 of the 
Customs and Excise Management (Amendment) Act, 2003.  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
Interest charges are not included in the Customs Valuation. 
 
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
Presently not applicable.  
 
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