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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