NIGERIA CUSTOMS SERVICE ACT, 2023
Section 35: Additional control for the release of goods
The Service may -
a render pre-arrival process, examine documents and data relating to the goods in the course of commercial operations involving the goods in order to ascertain the accuracy of the particulars contained in the goods declaration and other documents, information and data submitted to it;
b examine and take sample of goods where necessary, at the premises of the holder of the goods or his representative or any other person directly or indirectly involved in the transaction or in possession of the documents, information and data relevant to the examination.
Cite this section
Section 35, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/35/