Nigeria Customs Have Right To Free Office And Living Accommodation

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)

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.

References:

Sections 1, 2 and 124 of the Customs and Excise Management Act, 1959.

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Feel free to reach the author, ask questions or make inquiries on this topic or any other legal issues via onyekachi.umah@gmail.com or +2348037665878.

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This work is published under the free legal awareness project of Sabi Law Foundation (www.SabiLaw.org) funded by the law firm of Bezaleel Chambers International (www.BezaleelChambers.com). The writer was not paid or charged any publishing fee. You too can support the legal awareness projects and programs of Sabi Law Foundation by donating to us. Donate here and get our unique appreciation certificate or memento.

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Onyekachi Umah, Esq., LL.M, ACIArb(UK)

Onyekachi Umah is an exceptional Legal Practitioner, Arbitrator, Notary Public and Legal Awareness Expert with over a decade of experience in civil law, criminal law and human rights. He holds a Master of Laws; a Master of Business Administration (mini) and he is a doctoral candidate. Mr Umah is the Managing Partner of the law firm of Bezaleel Chambers International (BCI), where he consults and provides legal services to several national and international organisations, including the United Nations. Aside from his very engaging legal practice, Mr Umah runs a legal awareness organisation (Sabi Law Foundation) and he diligently publishes free daily law tips, every day on www.LearnNigerianLaws.com since 2017. He has published over 820 legal articles in diverse areas of law, delivered over 35 public lectures, anchored over 67 law radio/tv shows and supported several legal and developmental projects across Africa. Click to read more.

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