Section 10: Offences relating to importation and exportation of goods and products.

(1) Any person who forges, falsifies or alters any document relating to importation or exportation of goods, products or any article whatsoever shall be guilty of an offence under this Act and shall be liable to imprisonment for a term of ten years and any asset found to have been illegitimately acquired shall be forfeited to the Federal Government.
(2) In this section, "document" means any banking, customs or shipping documents including but not limited to letters of credit (confirmed or unconfirmed), bill of lading and invoices.