Section 212: Power to enter premises

1 A Proper officer may at any time enter upon any premises without a warrant in respect of which an entry was made, or is required under the excise laws to be made, or any other premises owned or used by an excise trader for the purpose of ensuring compliance with provisions of excise laws and regulations made under the excise laws.

2 An officer who demands admission into the premises referred to in subsection (1) shall identify himself at the entrance, and if not immediately admitted, the customs officer and any person assisting the customs officer in the execution of his duties under this Act may use reasonable force as a last resort to enter the premises, including, when other means are ineffective, breaking open any door or window of the premises or breaking through any wall of the premises for the purpose of entering into the premises.

3 A customs officer who has reasonable grounds to suspect that anything subject to forfeiture under this part is in or upon land or premises other than those of an excise trader may enter upon those premises, if need be by force, and search the land or premises and seize and remove anything the officer has reasonable grounds to believe to be subject to the forfeiture.

4 An officer may inspect the premises and search for, examine, and take account of any machinery, vessels, utensils, goods or materials belonging to or in any way connected with that trade.

5 An officer is authorised to make an account of and determine the balance of the quantity of stocks on hand on the premises of an excise license-holder.

6 An officer who enters premises for excise duty purposes shall carry out his duties in an efficient and professional manner and, whenever compatible with effective excise duty enforcement, accommodate the reasonable convenience of owners or occupiers of premises regarding the time, place, and manner of a visit.

7 An officer acting in accordance with the provisions of subsections (1) or (2) shall be given immediate access to the premises and an excise trader or any other person who refuses an officer immediate entry into any land or premises, commits an offence and is liable on conviction to a maximum fine of N 1,500,000 or imprisonment up to one year, or both.