NIGERIA CUSTOMS SERVICE ACT, 2023
Section 130: Additional provision regarding warehoused goods
1 The transfer of ownership of warehoused goods shall be allowed.
2 Where goods are found to have deteriorated, spoilt or damaged, for reasons other than force majeure while under the warehouse procedure, such goods shall be allowed to be declared under the release for free circulation procedure in their deteriorated or damaged state or for destruction at owner’s expense if the claimed deterioration or damage is substantiated through examination by the Service.
3 The Service may direct the disposal of goods deteriorated, spoilt or damaged for reasons other than force majeure at the owners’ expense in cases where the goods may endanger health or contamination of other goods in storage.
Cite this section
Section 130, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/130/