Section 127: Customs control of warehouses

1 The Service shall maintain customs control over public and private customs warehouses and such control measures may include -
a a requirement that warehouses be double locked, secured by both a lock of the warehouse keeper and of the Service;
b permanent or intermitted supervision by proper officers;
c inventories of goods and audits of records; and
d unannounced spot checks.

2 The customs office responsible may give direction to the warehouse keeper on the parts of a warehouse where goods may be kept and the manner in which goods are to be deposited and kept.

3 Where goods are deposited contrary to any directions of the Service, the warehouse keeper is liable to a fine of N3,000,000.

4 The Service may by regulations impose special conditions, consistent with industrial standards for the storage of hazardous materials.

5 The Service may place restrictions on any part of the warehouse at any time for administrative purpose.

6 Goods of a combustible or inflammable nature or with characteristics requiring special care, storage or treatment shall not be warehoused together with other goods not requiring such special care or treatment.

7 Except as otherwise provided for in this section or is permitted or directed by the Service, if goods deposited in a warehouse are moved from the part of the warehouse in which they were deposited, or any alteration is made to the goods, marks, numbers of such goods, their containers or lots, such goods shall be forfeited.

8 Goods admitted into a warehouse shall be withdrawn from the warehouse not later than one year after admission into a warehouse.