NIGERIA CUSTOMS SERVICE ACT, 2023
Section 202: Conditions of issuance of excise license
1 Subject to the provisions of this Act, an application for an excise license relating to any premises in which any goods are manufactured, shall be in such form and shall contain such particulars as the Service may prescribe.
2 The Service may in accordance with existing regulations refuse to issue an excise license to any person or in respect of any premises.
3 Where the Service approves an application for an excise license under this Act or under any other enactment, it shall issue the license -
a if the license is one of which the applicant must pay a fee, only after verifying that the fee has been paid; and
b if the license is one of which the applicant must pay a fee, only after verifying that the fee has been paid; and
4 An excise license shall be in such form as the Service may direct and shall expire on the 31 December, in the year of issue.
5 An excise license shall be issued in respect of one set of premises only, and a person manufacturing excisable goods on multiple premises shall be required to have separate licenses for each location.
Cite this section
Section 202, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/202/