Section 3: Registration of importers and distributors.

(1) Every person whose business includes the business of importer shall be registered under this Act.
(2) Every person whose business includes the business of distributor shall be registered under this Act.
(3) Every person carrying on business under such circumstances that he is required under subsections (1) or (2) of this section to be registered shall, within one month after the commencement of this Act, make application for registration to the prescribed authority who shall, for the purposes of this Act, be the Board of Customs and Excise.
(4) If any person fails to comply with any of the requirements of the last preceding subsection, he shall be liable to a penalty of two hundred naira and to a further penalty of twenty naira for each day during which the failure continues.
(5) The prescribed authority shall register every person who is required by subsections (1) or (2) of this section to be registered and shall, on his registration, issue to him a certificate that he is a registered importer or a registered distributor, as the case may be.
(6) Where a person who is registered ceases to be required by this Act to be registered, the prescribed authority shall cancel his registration .
(7) Not less than fourteen days before registering a person otherwise than in accordance with an application for registration made by him or cancelling the registration of a registered person, the prescribed authority shall serve notice on him of his intention to register him or cancel the registration, as the case may be.