Section 151: Temporary export procedure and return of goods in the same state

1 Goods that were exported may be imported into the customs territory free of duties, excise Customs duties and other Customs duties under temporary export procedures, provided that the goods have not undergone any manufacturing processing or repairs aboard.

2 Temporary export may be made applicable to both Economic Community of West African States origin goods and non- Economic Community of West African States origin goods.

3 Goods declared as temporary export are not eligible for the refund or remission of import duties, excise Customs duties and other Customs duties on exportation.

4 Imports of temporary exports in the same state shall be allowed, where -
a only a part of the exported is imported;
b the temporary exports are imported by a person other than the person who exported the goods;
c the goods have been used or damaged or have deteriorated during their stay outside the customs territory;
d the goods have undergone operations or necessary maintenance processes, provided that their value at exportation has not been enhanced by those processes; and
e the goods returned were initially placed under another customs procedure, provided that any duties, excise Customs duties and other Customs duties remitted or refunded on exportation are repaid.

5 The declaration for goods placed under the temporary exports procedure shall include a notice of the exporter's intent to return the goods; provided that the import of temporary exports may be allowed without a declaration of intent on justifiable grounds.

6 The Service shall specify by regulations the requirement relating to the identification of the goods subject to the notice of intent to return.

7 Goods exported with a notice of intent to return may be granted conditional relief from any applicable export duties and Customs duties.

8 Return of temporary export in the same state shall be allowed for a period not exceeding eighteen months from the date of the exportation of the goods or in exceptional cases, when the authorised use cannot be achieved within the allotted time period, the Service may extend the period for temporary exportation.

9 Goods declaration in writing shall not be required for temporary exports of packings, containers, pallets and means of transport for commercial use which are in use for international transport of goods, unless the Service is satisfied that these packings, containers, pallets and means of transport for commercial use can be properly identified and that any duties, excise Customs duties, other Customs duties and fees chargeable have been paid.