Section 52: Exemption from customs duties of goods temporarily exported

Where -
[1968 No. 60.]
(a)
any goods are entered outwards for the purpose of being exported from Nigeria; and
(b)
the Nigerian Customs Service is satisfied that it is proposed to import those goods into Nigeria within such period as the Service may determine in the case of those goods,
the Board may, either unconditionally or on such conditions as the Board may determine, allow the goods to be exported from and subsequently imported into Nigeria without payment of any customs duty.