Section 18: Power to restrict the movement of goods into and out of Nigeria by land or inland waters and to appoint customs stations

(1) The Minister may make regulations -
(a)
restricting the importation or exportation by land or inland waters of all goods or of any class or description of goods to such hours and such routes (in this Act referred to as "approved routes") as may be prescribed by the regulations;
(b)
appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land or inland waters (in this Act referred to as "customs stations").
(2)
If any person contravenes or fails to comply with any regulation made under this section, he shall be liable to a fine of two hundred naira and any goods in respect of which the offence was committed shall be forfeited.
[1972 No. 10.]