Section 153: Authorisation of agents

(1)
If any person requests an officer to transact any business relating to customs or excise with him on behalf of another person, the officer may refuse to transact that business with him unless written authority from that other person is produced in such form as the Board may direct.
(2)
Subject to subsection (1) of this section, anything required by this Act to be done by the importer or exporter of any goods or an excise trader may, except where the Board otherwise requires, be done on his behalf by -
(a) a person exclusively in the employment of the importer or exporter; or
(b)
a person licensed as a customs agent or excise agent in accordance with regulations made under section 156 of this Act.
(3)
No person shall transact any business relating to customs and excise with any officer on behalf of another person unless the first-mentioned person -
(a) is a person authorised under subsection (1) of this section; or
(b)
is a person mentioned in subsection (2) of this section.
[1968 No. 46.]
(4)
Any person who acts in contravention of this section shall be liable to a fine of two hundred naira.