Motor Spirit (Returns) Act

An Act to make provision for making returns of motor spirit imported into Nigeria

for purposes incidental to the allocation of revenue derived from customs import

duties on the said spirit, and for purposes connected therewith.

[1952 No. 5. L.N 131 of 1954. 1 of 1955.76 of 1955. 107 of 1955.]

[27th March, 1952]

[Commencement.]

for purposes incidental to the allocation of revenue derived from customs import

1. Short title

This Act may be cited as the Motor Spirit (Returns) Act.

Interpretation

In this Act, unless the context otherwise requires-

“distributor” means a person who, in accordance with a written contract with an im-

porter, carries on in Nigeria a business of selling motor spirit belonging to that importer

or purchased from that importer;

“dutiable motor spirit” means motor spirit in respect of which customs duties of im-

port are chargeable under the Customs, Excise Tariff, etc. (Consolidation) Act;

[Cap. C49.]

“financial year” means a period of twelve months commencing on the 1st day of

January in any year;

“import” means to bring or cause to be brought into Nigeria;

“importer” means a person who carries on in Nigeria a business of importing motor

spirit;

“prescribed authority” means the Nigerian Customs Service; and shall include the

officer or authority thereafter appointed by the President;

“quarter” means a quarter of a financial year;

“registered distributor” means a person registered in accordance with subsection (2) of section 3 of this Act;

“registered importer” means a person registered in accordance with subsection (1)

of section 3 of this Act.

Registration of importers and distributors

under this Act.

tered under this Act.

under subsections (1) or (2) of this section to be registered shall, within one month after

the commencement of this Act, make application for registration to the prescribed

authority who shall, for the purposes of this Act, be the Board of Customs and Excise.