Section 129: Repacking and other authorised operations

1 A person entitled to dispose warehoused goods shall be allowed, for reasons deemed valid by the Service, to perform the following operations in respect of the warehoused goods, to -
a inspect them;
b take samples, without payment of duties, excise Customs duties, other Customs duties and fees;
c carry out operations necessary for the preservation of the goods; and
d carry out such other normal handling operations as are necessary to improve the packaging or to prepare the goods for shipment such as breaking bulk, grouping of packaging, sorting and grading, and repacking.

2 Any person who contravenes any condition imposed by the Service under this section is liable to a fine of N500,000.