NIGERIA CUSTOMS SERVICE ACT, 2023

Section 23: Provision of information by the Service

2023Section 23 of 283Federal Republic of Nigeria

1 The Service shall ensure that all relevant information of general application pertaining to customs matters is readily available to any interested person on the Service website and at any other designated place or form.

2 In carrying out the obligation under this section, the Service shall ensure that it does not disclose information of a private or confidential nature affecting the Service or third parties unless disclosure is required by law.

3 Where the Service cannot provide information, under this section free of charge, any charge shall be limited to the approximate cost of the services provided.

4 The Service shall promptly publish on the Service website and at any other designated place or form, the following information -
a importation, exportation or transit procedures, including seaport airport, and other entry-point procedures and the required forms and documents;
b applied rates of duties, or charges of any kind in connection with importations and exportations;
c rules for the classification, valuation or determination of origin of goods;
d laws and regulations relating to rules of origin;
e import, export or transit restrictions or prohibitions;
f all fees and charges imposed by the Service and other agencies in connection with importation, exportation or transit procedures;
g penalty provisions applicable to breaches of import, export or transit procedures;
h appeals procedures;
i applicable international agreements relating to the importation, exportation, excise or transit of goods;
j allowances and duty-free concessions;
k clearing agent and brokers notice; and
l the current law establishing the Service.

Cite this section

Section 23, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/23/