Does Nigeria Customs Have Right To Free Office And Living Accommodation In Every Manufacturer’s Premises

DAILY LAW TIPS (Tip 376) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

DOES NIGERIA CUSTOMS HAVE RIGHT TO FREE OFFICE AND LIVING ACCOMMODATION IN EVERY MANUFACTURER’S PREMISES.

Nigeria Customs has the responsibility of inspecting local manufacturers across Nigeria and collecting appropriate taxes(excise).

The law expects local manufacturers holding excise license to provide and maintain at their own cost, within the licensed premises, adequate office, lavatory and sanitary accommodation with needed furniture, lighting and cleaning for custom officers. Also, a licensed manufacturer must provide all needed facilities necessary for examination, inspection, search or performance of any other duty of custom officers. Manufacturer must also provide a living accommodation suitable to the Nigerian Customs, the custom officers posted to the manufacturer’s premises and their household.

Failure to do any of the above things by a manufacturer, can lead to the suspension or revocation of excise license of such manufacturer.

My authorities are sections 1, 2 and 124 of the Customs and Excise Management Act, 1959.

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