Section 137: Remission of duty on goods lost or destroyed, etc.

(1)
Where it is shown to the satisfaction of the Board that any goods chargeable with any duty have by accident been lost or destroyed -
(a)
after importation but before being cleared for any purpose for which they might be entered on importation; or
(b) while in a warehouse or Government warehouse; or
(c)
at any time while that duty is otherwise lawfully unpaid, except when payment of that duty has become due but has been allowed by the Board to be deferred; or
(d)
if the duty with which the goods are chargeable is a duty of customs on exportation, at any time after being entered for exportation and before exportation,
the Board shall remit or repay any duty chargeable or paid thereon, but in the case of lost goods to which paragraph (a), (b) or (c) of this subsection applies, only if it is satisfied that they have not been and shall not be used or consumed in Nigeria, and in the case of lost goods to which paragraph (d) of this subsection applies, only if it is satisfied that they have not been and shall not be exported.
[1972 No. 10.]
(2)
The Board may, at the request of the proprietor of the goods and subject to compliance with such conditions as the Board sees fit to impose, permit the destruction of, and remit or repay any duty chargeable or paid on, any imported goods not yet cleared for any purpose for which they might be entered on importation or any warehoused goods, being in either case goods which have by reason of their state or condition ceased to be
worth the full duty chargeable thereon.
(3)
Where it is proved to the satisfaction of the Board in the case of a manufacturer of any excisable goods that any materials on which a charge of duty has been made, or any goods manufactured by him, have, while on his entered premises -
[1965 No. 36.]
(a) been destroyed or become spoilt or otherwise unfit for use; and
(b)
in the case of any such materials or goods which have become spoilt or otherwise unfit for use been destroyed with the permission and in the presence of the proper officer,
and duty chargeable in respect thereof shall be remitted or repaid in such manner and at such time as the Board may determine.