CUSTOMS AND EXCISE MANAGEMENT ACT
Section 86: Procedure on warehousing
(1)
On the arrival of any goods at a warehouse, the warehouse keeper shall immediately report such arrival to the proper officer. If the warehouse keeper fails to report the arrival of any goods, he shall be liable to a fine of two hundred naira.
[1962 No. 38.]
(2)
Goods which are entered for warehousing shall be deemed to be duly warehoused as from the time certified by the proper officer.
(3)
Except as permitted by the Board, all goods shall be warehoused in the containers or lots in which they were entered for warehousing; and any goods warehoused in contravention of this subsection shall be forfeited.
[1972 No. 10.]
(4)
The warehouse keeper shall mark the containers or lots of any warehoused goods in such manner as the proper officer may direct and shall, subject to any further such directions, keep them so marked while they are warehoused. If any warehouse keeper fails to comply with the provisions of this subsection, he shall be liable to a fine of two hundred naira.
Cite this section
Section 86, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/86/