Section 12(iv) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(iv)the supplying zone unit shall submit the re-warehousing certificate to the proper officer having jurisdiction over the such supplying unit within a period of forty five days, failing which the jurisdictional proper officer of the supplying zone unit shall write to the jurisdictional proper officer of the receiving zone unit for demand of duty from the receiving zone unit;
