Committee on Customs Valuation - Information on Implementation and Administration of the Agreement on Customs Valuation - Checklist of Issues - Nigeria
- Nigeria
- 2008/09/12
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World Trade
Organization G/VAL/N/2/NGA/1
3 September 2008 (08-4121) Committee on Customs Valuation Original: English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE AGREEMENT ON CUSTOMS VALUATION
Checklist of issues
NIGERIA
The following communication, dated 23 July 2008, is being circulated at the request of the delegation of Nigeria.
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Questions concerning Article 1:
Sales between related persons:
Are sales between related persons subject to special provisions?
No.
Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?
No.
What is the provision for giving the communication of the afore-mentioned grounds in writing if the importer so requests? (Article 1.2(a))
Communication is given to the exporter in writing. See paragraph 8 of the Customs and Excise Management (Amendment) Act, 2003.
How has Article 1.2(b) been implemented?
The provisi