Section 145: Meaning and application of the drawback procedure

1 "Drawback" means the amount of duties, excise Customs duties, remissions, abatement and other Customs duties repaid under the drawback procedure.

2 A drawback of duties, excise Customs duties, remissions, abatement and other Customs duties may be paid in respect of -
a imported goods subsequently exported in the same condition as imported;
b imported goods used or consumed in goods manufactured in the Federal Republic of Nigeria which are subsequently exported; or
c imported goods, where the same quantity of domestic or imported goods of the same class or kind is used in goods manufactured in the Federal Republic of Nigeria which are subsequently exported.

3 For the purpose of subsection (2), goods shall be deemed to be exported if they are -
a placed in any area that may be declared a special economic free zone, a customs warehouse, a duty-free shop, or otherwise exported;
b designated as stores under this Act and supplied for use on board a conveyance outside the customs territory;
c used for equipment, repair or construction of ships or aircraft as may be prescribed by regulations; or
d used or designated for use in such other manner as may be prescribed by the Service.

4 An application for drawback shall be in such form and manner as may be prescribed by regulations;

5 An application for drawback of duties, excise Customs duties and other Customs duties paid on imported goods shall be made within one year from the date of exportation of the imported goods.

6 Notice of an intent to apply for drawback shall be submitted to the Service at the time a declaration is lodged to import goods that will be subject to the drawback procedure, provided that the Service shall not deny the payment of drawback on grounds that at the time of importation of the goods, the declarant did not declare the intention of claiming a drawback upon exportation.

7 A drawback shall not be granted unless the person applying for drawback provides such documentary evidence in support of the application as may be required by the Service.

8 A drawback shall be paid immediately after the claim has been verified and the payment of drawback shall be made by electronic means.

9 The Service shall issue regulations for the effective implementation of the provisions of this section.