NIGERIA CUSTOMS SERVICE ACT, 2023
Section 103: Appointment of customs representative liaison agent
1 A person shall have the choice of transacting the business of importation, exportation, movement and storage of goods, and other business with the Service either directly or by designating a licensed customs representative to act on his behalf.
2 Any such person electing to transact business with the Service on his own account shall have fulfilled all the licensing requirements imposed by this Act or regulations made under this Act.
3 Where a person elects to do any of the business envisaged under this Act such a person shall not be treated favorably nor be subject to more stringent requirements than those transactions which are handled for the person concerned by a customs representative and a customs representative shall have the same rights as his principal when conducting customs business.
4 A customs representative shall be established within the customs territory and shall be subject to -
a the licensing and regulatory requirements imposed by this Act and regulations made under this Act;
b must be a certified member of a Freight Forwarding Association as approved by the Federal Government.
Cite this section
Section 103, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/103/