Nigeria Customs implements advance ruling operating procedure Story from Haruna YUSUF In a significant development, the Nigeria Customs Service (NCS) has recently introduced a Standard Operating Procedure (SOP) for the implementation of Advance Ruling. This pivotal decision was reached during the 6th Management Meeting of the NCS, convened on August 23, 2023. The foundation for this SOP is rooted in Section 24, sub-sections 1-9, of the new NCS Act of 2023, as well as Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA). READ ALSO: Customs implements changes to enhance anti-smuggling...