NIGERIA CUSTOMS SERVICE ACT, 2023
Section 220: General provisions and interpretation to this Part
In this Part -
"administrative settlement" means the procedures contained in this Part under which the Service is empowered to settle a customs offence either by a ruling or by means of concession settlement;
"concession settlement" means an agreement under which the Service agrees to waive prosecution of a customs offence subject to undertakings by the person or persons charged with the offence;
"customs offence" means a breach or attempted breach of customs law, and a customs offence may be subject to civil or criminal penalties depending upon the type and circumstances of the offence;
"extended border search" means non-routine border searches that occur normally near the border, and extended border searches are permissible if they meet the following three-part test —
(a) there is a reasonable certainty that a border crossing has occurred;
(b) there is a reasonable certainty that no change in the condition of the goods, luggage or person to be examined has occurred since the border crossing; and
(c) there is a reasonable suspicion that criminal activity has occurred.
Cite this section
Section 220, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/220/