   
  
G/VAL/ Q/NGA/1 
 
8 May 2024 
(24-3644) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 22 OF AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS  FROM THE UNITED STATES TO NIGERIA  
REGARDING DOCUMENT G/VAL/ N/1/NGA/2 
NIGERIA  
The following communication, dated 6 May 2024, is being circulated at the request of the delegation 
of the United States . 
 
_______________  
 
 
The United States thanks  Nigeria  for notifying the Nigeria 's Customs Service Act in notification 
G/VAL/N/ 1/NGA/2. The United States notes that the link provided in the notification 
(https://customs.gov.ng/wp -content/uploads/ 2023/08/NCS -ACT-2023-1.pdf) cannot be opened: 
"access from your Country was disabled by the administrator ". 
 
The United States requests written responses to the following questions  regarding Nigeria 's Customs 
Service Act : 
 
1. Section 73(2) provides that "A person not resident in Nigeria may be required to produce for 
examination, or to allow access to, any account or other record for the purposes of determining a 
computed value. " Please explain how this provision is consistent with Article 6.2 of the CVA, which 
provides that "[n]o Member may require or compel any person not resident in its own territory to 
produce for examination, or to allow access to, any account or other record for the purposes of 
determining a computed value ". 
 
2. Have Articles 9 through 15 of the Agreement been implemented?  
 
3. Has each of the Interpretative Notes been implemented?  
 
__________  