A Laws.Africa project
16 September 1982

Nigeria Government Gazette supplement dated 1982-09-16 number 47

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                                                                                  4                                C 111
        Supplementto Official Gazette No. 47, Vol. 69, 16th September, 1982—Part c
                                                                                                       a



                                                          A BILL
                                                              FOR
       An ACT TO AMEND THE CUsToMs AND Excise MANAGEMENT ACT AND FOR
                       MATTERS CONNECTED THEREWITH.

                                              Spqnsored by How. J. Y. M. Matto,
                                                Akwanga Federal Constituency,
                                                       Plateau State’

                                                           oo                 ]                            Commence
                             BE IT ENACTED by the National Assembly of the Federal
                                                                                                           ment.          .
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                       Republic of Nigeria as follows—
                             1. For section 135 of the Customs and Excise Management Act                   Amendment
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                                                                                                           te section135
                                                                                                           of 1958
                       1958 there shall be substituted the following newsection—
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                                                                                                           No. 55,

                       “Importer,         135.—(1) An Importer or exporter of any goods or an
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                       exporter, etc.         .   .
                       to transact        :                     .        :         :
                       business         ©XCise trader maytransact anybusiness relating to customs
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                       with customs —                    -
                       officers.     and excise—
             S. COCO




                                              (2) directly with an officer ; or       ,
                                              (5) through any of the following persons acting on his
                                         behalf—                                              °
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                                                (i) a person authorised by him in writing ;
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                                              _ (it) a person exclusively in his emplovment; or
                                                (iit) a person licensed as a customs agent or as an
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                                              agent in accordance with regulations made under
                                              section 138 of this Act. -
                                         (2) Any person whoacts in contravention of this section
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                                     shall be guilty of an offence and liable upon conviction to a
                             fine of 38200.”                                      7
   19                      (2. This Act may becited as the Customs..and Excise Management                  Short title.
  20                   (Amendment) Act 1982. —

                                                EXPLANATORY MEMORANDUM
       This Bill seeks to give an importer of any goods or an excise trader, the
  right of clearing his goods through customs personally or through agents
  acting on his behalf.

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