Section 2: Interpretation

In this Act, unless the context otherwise requires-
"aerodrome" means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;
"aircraft" includes all balloons (whether captive or free), kites, gliders, airships and flying machines;
"approved route" has the meaning assigned by section 18;
"approved wharf" has the meaning assigned by section 14;
"authorised methylator" means a person authorised to methylate spirits under subsection (1) of section 104;
"beer" includes ale, porter, stout and any other description of beer and any liquor which is made or sold as a description of beer or as a substitute for beer which on analysis of a sample thereof at any time is found to contain more than one per cent (but not more than ten per cent) of pure alcohol, but does not include fermented liquor of a kind (made elsewhere otherwise than upon the licensed premises of a brewer for sale) which the Board accepts as a liquor usually made by local methods in or about Nigeria;
[1968 No. 46.]
"Board" means the Board referred to under section 3;
"brewer" means a person holding an excise licence as such;
"claimant", in relation to proceedings for the condemnation of anything as being forfeited, means a person claiming that the thing is not liable to forfeiture;
"cleared", in relation to goods, means removed, after release by the proper officer, in pursuance of the purpose for which the goods were entered;
"coasting ship" has the meaning assigned by section 65;
"commander", in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
"Comptroller-General" means the Comptroller-General of the Nigerian Customs Service;
"container" includes any bundle or package or any box, cask or other receptacle whatsoever;
"customs airport" has the meaning assigned by section 15;
"customs area" has the meaning assigned by section 20;
"customs laws" and "excise laws" mean those provisions of this Act and any other Act for the time being in force relating to customs or, as the case may be, excise;
"customs port" has the meaning assigned by section 12;
"customs station" has the meaning assigned by section 18;
"drawback" means a refund of all or part of any duty of customs or excise authorised under this Act in respect of goods exported or used in a manner or for a purpose prescribed as a condition of drawback;
"drawback goods" means goods in the case of which a claim for drawback has been or is to be made;
"duty" includes any royalty or cess leviable by the Board by virtue of any enactment;
"enactment" includes an Act of the National Assembly;
"examination station" has the meaning assigned by section 17;
"excise trader" means any person carrying on a trade or business subject to any provision of the excise laws, whether or not that trade or business is a trade or business for the carrying on of which any excise licence is required;
"exporter", in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in the case of an aircraft functions corresponding to those of a shipper;
''factory", in relation to the manufacture of tobacco, means the premises in which such tobacco is manufactured;
"goods" means all kinds of articles, produce wares, merchandise and livestock and includes money stores, baggage and mail;
[1960 No. 50.1972 No. 10.]
"Government warehouse" means any place provided by the Government and appointed by the Board for the deposit of goods for the security thereof and of the duties chargeable thereon;
"gravity" and "original gravity" have the meanings assigned by section 114;
"importer", in relation to any goods at any time between their importation and the time when they are cleared, includes any owner or other person for the time being possessed of or beneficially interested in the goods;
"land" and ''landing'' in relation to aircraft include alighting on water;
"master", in relation to a ship, includes any person having or taking charge of or command of the ship;
"Minister" means the Minister charged with responsibility for matters relating to Finance and "Ministry" shall be construed accordingly;
[1992 No. 45.]
"officer" means any person employed in the Nigerian Customs Service, or for the time being perfonning duties in relation to customs or excise;
"owner", in relation to any goods, includes any person who is for the time being entitled to possession of the goods; and, in relation to a ship, aircraft or vehicle, includes the charterer, operator or hirer;
"per cent of pure alcohol" means the percentage of ethyl alcohol by volume at fifteen point five six degreesCentigrade or sixty degrees Fahrenheit;
''perfect entry" means an entry made in accordance with section 27;
"place" includes any point or area on land or sea or inland waters;
''prohibition'', in relation to goods, means any prohibition or restriction on the importation, exportation or carriage coastwise of goods imposed by or under this or any other enactment; and "prohibited" shall be construed accordingly;
''proper officer" means any officer whose right or duty it is to require the performance of, or to perform the act referred to;
"proprietor", in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods;
"ship" includes any boat, hovercraft or other vessel;
[1968 No. 46.]
"spirits" means ethyl alcohol and includes all liquors mixed with ethyl alcohol and all mixtures compounded with or prepared from ethyl alcohol which on analysis of a sample thereof at any time is found to contain not less than two point five per cent of pure alcohol, but does not include methylated spirits or other denatured spirits, or wine, beer, cider, perry or other fermented liquors which do not contain more than twenty per centum of pure alcohol;
''spirits manufacturer" means a person holding an excise licence as such;
"stores" means goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate use or fitting;
"tobacco manufacturer" means a person holding an excise licence as such;
''tons register" means the tons of a ship's net tonnage as ascertained and registered according to the Tonnage Regulations of the Merchant Shipping Act, or, in the case of a ship which is not registered under those Acts, ascertained in like manner as if it were to be so registered;
[Cap. M11.]
''transhipment'', in relation to goods, means transhipment for re-exportation;
"transit", in relation to goods, means transit through Nigeria;
''transit goods" means imported goods entered on importation for transit or transhipment;
"vehicle" includes a railway vehicle;
''warehouse'', except in the expression "Government warehouse", means a building licensed by the Board under section 82 and "warehoused" and cognate expressions shall be construed accordingly;
"wine" includes any liquor made or sold as a description of wine or as a substitute for wine and which on analysis of a sample thereof at any time is found to contain not more than twenty-four point five per cent of pure alcohol, but does not include palm wine or any other wine of a kind (produced elsewhere than upon the licensed premises of a distiller for sale) which the Board accepts as produced by local methods in or about Nigeria.