PRE-SHIPMENT INSPECTION OF IMPORTS ACT

Section 2: Issuance of Clean Report of Findings and Import Duty Report

1996Section 2 of 16Federal Republic of Nigeria

(1) Where, after inspecting the goods, the inspecting agent is satisfied that all requirements as to quality and quantity and price of the goods have been complied with, the inspecting agent shall issue the overseas seller of such goods documents to be known as a "Clean Report of Findings" and "Import Duty Report" and where the inspecting agent is not so satisfied, it shall issue a document to be known as "Non-negotiable Report of Findings" in respect of the goods.
(2) Where the seller, subsequent to the issuance of a Non-negotiable Report of Findings, makes the necessary adjustments, the inspecting agent may issue a Clean Report of Findings and Import Duty Report in respect of the goods concerned.
(3) Every Clean Report of Findings and Import Duty Report issued under this Act shall be attached by the seller to all the relevant shipping documents.

Cite this section

Section 2, PRE-SHIPMENT INSPECTION OF IMPORTS ACT (1996).

https://repo.podus.ai/laws/pre-shipment-inspection-of-imports-act/section/2/