Section 134: Relationship between the Service and free zones

1 The location and area of operation of a special economic zone shall be as may be determined by applicable laws, rules and regulations on export processing zone or oil and gas special economic zone or such other laws and as may be made.

2 The perimeter, entry and exit points of the area of special economic zone shall be subject to customs supervision, and persons, goods and means of transport entering or leaving shall be subject to customs controls.

3 Goods admitted into a special economic zone shall undergo processes necessary for operations, improved packaging, marketable quality, or preparation for shipment, consumption in the zone or delivery into the customs territory.

4 Subject to the special economic zone authorisation by a free administrative authority examination, unstuffing, value addition, processing and manufacturing operations may be conducted in a free zone.

5 The Service in collaboration with administrative authority of a special economic zone may issue regulations governing examination, unstuffing, value addition, processing and manufacturing operations conducted in a free zone.

6 Any person who contravenes the provision of this section pertaining to special economic zone procedure, or the implementing regulations, commits an offence and is liable to a fine of N30,000,000 or imprisonment for a term of five years, or both.