Section 124: Warehouse keeper to provide facilities

1 A bonded warehouse keeper shall at his own expense -
a provide and maintain at the warehouse office accommodation and related facilities conducive for work by a proper officer and other employees at the warehouse as the Service may prescribe;
b provide and maintain appropriate working tools, equipment and appliances, and such other facilities, for examining, securing and taking account of goods, as the officer in charge may require;
c stack and arrange the goods in the warehouse to allow reasonable access to and examination of every container or lot of such goods at all times; and
d provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehouse goods whenever the officer so requires.

2 Where any warehouse keeper fails to comply with any of the provisions of this section, the Service may direct that no further goods shall be warehoused by that warehouse
keeper until compliance by the warehouse keeper with any requirement prescribed to the satisfaction of the Service.

3 A warehouse keeper who contravenes any direction given by the Service under the provision of subsection (2) shall be liable to a penalty of N20,000,000 in addition to a fine of N 1,000,000 for each day, or part of a day, during which such contravention continues.