Section 213: Power to obtain information from excise trader

1 The Service has power to require from an excise trader to -
a produce for inspection, as and when required by the customs notice in writing, all invoices and other books or documents, including electronic records in the trader's possession that are or may be relevant to goods liable to excise duty purchased or sold by the trader during the 12 month period, or any part thereof, preceding the date the notice is served;
b furnish answers to a proper officer's questionnaire regarding the description, quantity, weight, volume, purchase price, selling price, consignor, consignee, destination, or other matter relating to excisable goods; and
c produce any evidence-that a customs officer may reasonably require in support of the trader's responses.

2 An excise trader who without reasonable cause fails to comply with the requirement of this section is liable to pay a fine of N5,000,000 for the failure to provide the required information and N50,000 for every day in default.