NIGERIA CUSTOMS SERVICE ACT, 2023
Section 80: Preferential rules of origin
1 Rules of origin shall be divided into non-preferential and preferential rules.
2 In order to benefit from preferential tariff rates or non-tariff preferential measures, goods must originate in a country or territory with which the Government has concluded a preferential trade agreement or accords preferential treatment on unilateral basis.
3 The rules of preferential origin shall be set out in applicable preferential trade agreements and in laws ratifying and enforcing those trade agreements or establishing preferential treatment on a unilateral basis.
4 Goods shall be deemed to be of Economic Community of West African States and other preferential origin if they originate from an Economic Community of West African State and other preferential origin, as determined by the applicable preferential rules of origin.
Cite this section
Section 80, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/80/