NIGERIA CUSTOMS SERVICE ACT, 2023
Section 82: Evidence of origin
1 When an origin has been indicated in the customs declaration, the Service may require the declarant to prove the origin of the goods.
2 Documentary evidence of origin shall be a declaration of origin in English language by the manufacturer or exporter or a certificate issued by a designated authority in the country of production.
3 Declarations and certificates of origin may be verified under mutual assistance agreements between the Service and other customs administrations of other countries and by other means.
4 Where the declarant provides proof of origin of goods, the Service may, in the event of reasonable doubt, request for any additional evidence needed in order to prove origin.
Cite this section
Section 82, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/82/