Section 60: Powers to deliver certain goods without payment of tax

[60. Powers to deliver certain goods without payment of tax.– Subject to such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal Government] may authorise the 663[import] of goods or class of goods, without payment of the whole or any part of the tax payable thereon to the following persons, namely: – (i) registered importers importing such goods temporarily with a view to subsequent exportation; 664[(ii) registered manufacturer-cum-exporters who import raw materials and intermediary products for further manufacture of goods meant for export;] 665[(iii) ***]

Effective date: 1990-11-01

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