Section 39: Authority to set apart customs area

(1) Where any part of the wharves or premises vested in or in the possession of the Authority is appointed a customs area for the purposes of the Customs and Excise Management Act, the Authority shall-
[Cap. C45.]
(a) set apart and maintain that area; and
(b)
provide office accommodation in that area in such manner as the Nigerian Customs Service may require for the use of persons entitled to collect duties of customs.
(2) The cost of setting apart and maintaining a customs area and of providing office accommodation in the customs area under subsection (1) of this section, shall be borne by the Nigerian Customs Service.