NIGERIA CUSTOMS SERVICE ACT, 2023
Section 31: Customs control
1 The Board may designate areas within and outside the customs territory as customs control zones for the purposes of enforcing or administering the provisions of this zones Act.
2 A "customs control zone" means -
a a place suitable for, or already recognised as, a center of international trade;
b an international sea port;
c an international land border crossing;
d an international airport; or
e an export processing zone or free zone,
suitable to provide a high level of service in terms of traffic flows and clearance demands.
3 Operators of a customs control zone shall be responsible for trade facilitation and shall provide adequate facilities handling the volumes of trade and traffic, including access roads to facilitate traffic flows, quay side offices, transport service, cranes, forklifts, equipment storage, handling of goods, airfield ramp access, temporary storage sheds, customs offices, customs representative services, adequate security, cargo inspection facilities, and other such infrastructural facilities which includes space for non-intrusive and any other electronic inspection equipment and area designated as Government warehouse.
4 Subject to customs regulations and to the provisions of this Act all imported or exported goods shall be loaded, unloaded, inspected, assessed and cleared within the confines of a customs control zone, provided that customs controls shall be limited to actions necessary to ensure compliance with the provisions of this Act and other applicable laws, rules and regulation.
5 The Comptroller-General or his duly authorised representative may establish a temporary customs control zone in circumstances where the nature of the cargo to be inspected or cleared cannot be reasonably facilitated at a conventional customs control zone subject to approval of the Board.
6 In the event of disaster relief operations, the Comptroller-General may declare any applicable location a temporary customs control zone for purposes of disaster relief operations.
Cite this section
Section 31, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/31/