Section 137: Special economic zone goods imported into customs territory

1 Where goods are admitted from a special economic zone into the customs territory, such goods shall be placed under the appropriate customs procedure and extant import laws including payment of duties, Customs duties and fees.

2 Where goods are admitted from a special economic zone into the customs territory and placed under a customs procedure the goods shall be deemed as non-Economic Community of West African States goods or other non-preferential goods unless their origin as Economic Community of West African States or preferential goods has been established under a special economic zone procedure.

3 Goods may be admitted into the customs territory from a special economic zone using special expedited treatment procedures, including the customs scheduling system also referred to as the "‘urgent release” procedure, for time sensitive operations, provided that the payment of all customs debts are guaranteed by a transaction bond.

4 Where goods are exported from a free zone, for the purpose of applying export formalities, the goods shall not be regarded as goods unless it is -
a established that the goods have customs status of Economic Community of West African States goods; and
b processed in accordance with all extant Customs duties, duties and excise fees.