Section 24: Request for information on advance ruling

1 A person may make an application, in respect of particular goods specified in the application to the Service for an advance ruling, based upon the facts presented, regarding the following matters -
a the tariff classification of the goods;
b whether the goods are in accordance with applicable regulations or the produce or manufacture of a particular country, ECOWAS or another free trade area or customs union;
c whether the goods are subject to a duty exemption;
d the correct application of customs valuation methodology; or
e duty drawback, quotas fees or other customs matters.

2 Advance rulings under this Act shall be -
a made under a format prescribed by the Service;
b issued immediately but in no event later than 150 calendar days of receipt of a completed application; and
c binding only on the Service and the requesting party.

3 The Service may at any time request for additional information from an applicant if it considers that the additional information is relevant to the application for an advance ruling.

4 Advance rulings -
a are binding as between the Service and the recipient of the ruling;
b shall be in effect within the fiscal year of issue; and
c may be revoked by the Service upon reasonable advance notice in writing to the person concerned.

5 Rulings of general application may be issued by the Service to inform the public of the Service decisions.

6 A person may apply for the issuance of rulings of general application and the applications shall be made under the format prescribed by the Service.

7 Rulings of general application shall be subject to the following conditions -
a published on the Service website and its online portals;
b make reference to the right of appeal provided for in this Act and in the applicable regulation;
c applied prospectively only and become effective 30 days after publication except in circumstances where the Service deems that an immediate effective date is essential to protect the revenue or safeguard the economic or security interest of Nigeria.

8 After reasonable notice through publication, the Service may, where deemed appropriate amend or revoke a ruling of general application.

9 The Service may charge any persons requesting for an advance ruling or a ruling of general application a cost-based user fee for processing the rulings request.