NIGERIA CUSTOMS SERVICE ACT, 2023

Section 30: Customs control

2023Section 30 of 283Federal Republic of Nigeria

1 The Service shall carry out all necessary controls to ensure the correct application of the provisions of this Act, related to customs and excise laws, other laws, rules, regulations or agreements under its administration and jurisdiction.

2 The controls by the Service includes -
a examining goods;
b taking samples;
c verifying goods declaration data and the existence and authenticity of documents;
d examining the accounts of traders, their records and data;
e inspecting means of transport;
f inspecting luggage and other goods carried by or on persons;
g interviewing persons who may have relevant information;
h obtaining data from foreign customs administrations and Governments;
i obtaining data from stakeholders in the trade-supply chain; and
j carrying out official enquiries and other such similar acts.

3 In carrying out the examinations of goods or any means of transportation, an officer may use such reasonable and appropriate force to gain access to any locked or unlocked cargo, storage compartment or any area where credible and reasonable suspicion and probable grounds exist to warrant the search of the compartment or area and to examine the goods or means of transportation without any warrant.

Cite this section

Section 30, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/30/