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.
Feel free to reach the author, ask questions or make inquiries on this topic or any other via [email protected] or [email protected] or +2348037665878.
NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!
To receive our Daily Law Tips for free follow our Facebook page, Twitter, Instagram and YouTube via “@LearnNigerianLaws”.
This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.
Powered by www.LearnNigerianLaws.com
The post Does Nigeria Customs Have Right To Free Office And Living Accommodation In Every Manufacturer’s Premises appeared first on TheNigerialawyer.