CUSTOMS AND EXCISE MANAGEMENT ACT

Section 20: Customs areas

1959Section 20 of 195Federal Republic of Nigeria

(1)
The Board may, by notice in the Federal *Gazette *-
(a)
approve, for such periods and subject to such conditions and restrictions as it sees it, places for the deposit of goods brought to a particular customs port, customs airport or customs station and not yet cleared, including goods not yet reported and entered under this Act and any place so approved is in this Act referred to as a "customs area";
(b)
prescribe the rent to be paid while goods are deposited in a customs area provided by the Government;
(c)
at any time for reasonable cause, revoke or vary the terms of any approval given under this section.
(2)
Any person who contravenes or fails to comply with any condition or restriction imposed under this section shall be liable to a fine of two hundred naira.

Cite this section

Section 20, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/20/