NIGERIA CUSTOMS SERVICE ACT, 2023
Section 25: Exchange and storage of data
1 All exchange of data, accompanying documents, decisions and notifications between the Service and any persons required by or under this Act or any other law, shall be made using electronic data processing techniques and for this purpose the Service will provide such electronic data platform at its offices or at such other places or locations considered appropriate.
2 The provisions of subsection (1) notwithstanding, paper or other medium may be used in lieu of electronic exchanges of data -
a in the transition period during which a comprehensive computerised system is being installed by the Service;
b where a temporary failure occurs in the Service or a person's computerised system;
c where an international agreement provides for the use of paper document;
d where a traveler has no direct access to computerised systems and with no means of providing electronic information;
e in the case where there is a practical requirement for declarations to be made orally or by other non-electronic means; or
f in the case of small traders, who are not accustomed to or used to computerised systems.
3 The Service shall deploy a common data set and format of messages to be exchanged and such data shall contain the particulars necessary for risk analysis and the proper application of customs controls.
Cite this section
Section 25, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/25/