NIGERIA CUSTOMS SERVICE ACT, 2023

Section 97: Optional guarantee

2023Section 97 of 283Federal Republic of Nigeria

1 A person may opt to submit a guarantee to the Service and the submission of such a guarantee shall be taken into consideration in determining whether expedited treatment is to be given to the person’s goods.

2 The provision of an optional guarantee by a person shall be a factor considered by the Service in determining whether that person’s goods shall be entitled to expedited treatment or otherwise.

Cite this section

Section 97, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/97/