In a recent court case, a rebate claim for exported buses was upheld despite the exporter not filing a declaration. The court ruled that the rebate should be granted as the buses were clearly exported, even without the formal declaration.
This decision provides clarity on the documentation required for exporters to claim rebates on buses shipped out of the country. The ruling highlights that substantial evidence of exportation can be sufficient in some cases, rather than strict adherence to all procedural requirements.
Citations:
[1] https://nicnadr.gov.ng/judgement/judgement.php?id=8857
[2] https://nicn.gov.ng/view-judgment/471
[3] https://laws-lois.justice.gc.ca/eng/regulations/SOR-82-710/page-1.html
[4] https://www.epa.gov/system/files/documents/2024-05/fy22-csb-rebate-q-and-a-2024-05-22_1.pdf
[5] https://www.cbp.gov/trade/basic-import-export/export-docs/motor-vehicle
[6] https://www.nigeriatradehub.gov.ng/portals/0/documents/cbn_exchange_control_manual.pdf
[7] https://punchng.com/50-transport-subsidy-fg-slashes-inter-state-fares-labour-knocks-government/
[8] https://www.whitecase.com/insight-alert/canada-raise-tariffs-and-limit-subsidies-clean-vehicles-steel-and-aluminum-china