Section 142: Scope of temporary admission

1 Under the temporary admission procedure, non- Economic Community of West African States goods intended for re-export may be admitted into the customs territory with total or partial relief from duties, excise Customs duties and other Customs duties, and fees without subjecting the goods to commercial policy measures where the entry of the goods are not prohibited.

2 Customs regulations shall provide circumstance in which temporary admission may be granted.

3 In appropriate cases, temporary admission shall not be granted to goods already admitted under another customs procedure or consumable goods.

4 Goods admitted on temporary basis shall be permitted to undergo procedure necessary for preservation while in the customs territory.

5 The temporary admission procedure may be used where -
a the goods are not intended to undergo any change, except normal depreciation resulting from use;
b it is possible to ensure that the goods placed under the temporary admission procedure can be identified, except where, due to the nature of the goods or the intended use, the absence of identification measures is not likely to result in abuse of the procedure;
c the person using the temporary admission procedure must not be established outside the customs territory;
d there is a clear intention to re-export the goods on the part of persons who owns or controls the goods;
e a guarantee is submitted covering the duties, excise Customs duties, other Customs duties and fees that the goods will be assessed if the goods are not re-exported;
f the Service specifies a time limit for re-exportation as provided for in section 143 (3) of this Act;
g use of the goods is limited to the declared purpose of the temporary admission; and
h all additional requirement for total or partial duty relief imposed by international agreement or customs regulations are met.