Section 138 refers;
1. Drawback of import duty may on exportation or the performance of such conditions
as may be prescribed, be allowed in respect of such goods, such amount and on such
conditions, as may be prescribed.
2. Where the owner of the goods claims duty draw back then he must;
a) Enter the goods in the prescribed form and in the prescribed manner and
produce such goods for examination by the proper officer before the
exportation of the goods or the performance of the conditions on which
drawback is allowed.
b) Make and prescribe a declaration on the prescribed form to the effect that the
same conditions under which drawback may be allowed have been fulfilled
and, in the case of goods exported or put on board any aircraft or vessel for
use as storesI. The goods have actually been exported or put on board for use as
stores;
II. The goods have not been re-imported and there is no intention to
re-import into the partner state.
III. The importer was at the time of declaration, and continues to be
entitled to duty draw back; and
c) The claim must be presented to customs within a period of 12 months from
the date of exportation, or the date that conditions meant for drawback have
been met.

3. Duty draw back shall not be allowed where;
a) The value of such goods for home consumption is less than the amount of
duty draw back which may be otherwise allowed; and
b) The import duty on the goods was less than US$100
4. Where the proper officer is satisfied that goods have been duly put on board any
aircraft or vessel for export or for use as stores;
a) But such goods have been destroyed on board by accident, or;
b) Have been materially damaged on board and that such goods have with
permission of the proper officer, been discharged at a port or abandoned to the
customs, then drawback may be allowed in respect to such goods as if such
goods had been exported or used as stores.

Section 139
Subject to section 138 and the regulations made under this act, drawback of imported duty
may be allowed on goods used in the manufacture of goods which are:
a) Exported
b) Transferred to a free port
c) Transferred to an export processing zone. Provided
I. That the goods referred to in (a) (b) and (c) above are a direct result of the
imported goods used in the manufacture of such goods,
II. The owner of the goods had obtained authorization from the commissioner
customs prior to manufacture,
III. The commissioner shall fix or agree to the rate of yield of the operations
IV. Upon fixing or agreeing to the rate of yield, the description or quality and
quantity of various compensating products shall be specified;
V. The commissioner shall prescribe the drawback coefficient applicable.

Section 140
1) The council may grant remission of duty on goods imported for the
manufacture of goods in a partner states.
2) The council may prescribe regulations on the general administration of the
duty remission under this section
3) The manufacturer and the approved quantity of the goods with respect to
which remission is granted under this section shall be published by the
council in the gazette.