The Association of Nigerian Licensed Customs Agents (ANLCA) has petitioned the Secretary General of World Customs Organisation (WCO); Mr Kunio Mikuriya over the discrepancies in the valuation agreement.
The association accused the Nigeria Custom Service of flouting the valuation principles of the WCO by not following its implementation sequentially and in hierarchical order.
A copy of the letter sighted by Shipping Position Daily dated 3rd of August 2020 titled "An Appeal for Interpretation of World Trade Organisation (WTO) Valuation Agreement and Other Sundry Expenses" and signed by the Vice President of ANLCA, Dr Kayode Farinto, with reference number ANLCA/WCI/VOL042/08/020, alleged the Nigeria Customs Service was imposing internet value of cargoes on the trading community.
The letter stated in part that, “we are aware of the WTO valuation agreement on implementation of article VII of the general agreement on tariff and trade (GATT 1994). We are also aware that where the customs value cannot be determined on the basis of the transaction value, it must be determined using one of the six principles of valuation, A-F.
“The convention which has also been domesticated into our valuation laws stipulates that the six principles of valuation methods must be used in hierarchical order. It states “inter alia”.
"Where the customs value cannot be determined on the basis of the transaction value, it will determine using one of the following methods:
“The transaction value of identical goods, the transaction value of simitar goods, the deductive value method, the computed value method, the fall-back method"
"In view of the fact that your organization is the International regulatory body for all customs purposes. We hereby appeal that the under listed questions be clarified.
"That, whether. any customs body of any nation, can resort to flouting the valuation Principles by not following its implementation, sequentially or in hierarchical order"
"Whether, it is ideal for any customs organization to impose internet value on the trading community or for customs purposes"
"That, it is not in line with international best practices for all departments and units of Customs of a country to always query declarations if not in tariff &trade department/units.
"That it is absurd, for any customs organization, to issue notices of duty underpayment more than once for any declaration"
"That whether it is right, ideal and shows efficiency for a customs unit to release cargo while another customs unit intercept same cargo while it is being delivered to the consignee"
"Whether, the World Customs Organization was wrong with the creation of post clearance audit to do a post mortem on a suspected declaration which every custom ought to emulate instead of creating many units that have become hindrances to cause of cargo clearance".
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