CUSTOMS AND EXCISE MANAGEMENT ACT

Section 21: Powers of boarding and examination, etc.

1959Section 21 of 195Federal Republic of Nigeria

(1)
At any time while a ship or aircraft is within Nigeria, or a vehicle is at a customs station or on an approved route, the master of such ship, the commander of such aircraft or the person in charge of such vehicle shall -
(a)
permit an officer to board the ship, aircraft or vehicle and to inspect it and any goods earned therein and any documents relating to the ship, aircraft or vehicle or to the goods or persons carried therein;
(b)
answer all such questions as an officer may put to him concerning the ship, aircraft or vehicle or its voyage, flight or journey, or the goods or persons carried therein.
(2)
An officer shall have the right of access at any time to any place to which access is required for the purposes of subsection (1) of this section.
(3)
If the master of any ship or the commander of any aircraft or the person in charge of any vehicle neglects or refuses to provide means of safe access to and egress from the ship, aircraft or vehicle when required so to do, or refuses to answer any question put to him by an officer under this section, he shall be liable to a fine of four hundred naira or to imprisonment for six months, or to both.
(4) An officer who has boarded a ship, aircraft or vehicle under this section may-
(a) remain therein for any period;
(b)
lock up, seal, mark or otherwise secure any goods carried therein or any place or container in which they are so carried;
(c)
require any goods to be unloaded and removed for examination or for the security thereof or unload and remove such goods for such purpose at the expense of the master of the ship, commander of the aircraft or person in charge of the vehicle;
(d)
require any container, locker or place to be opened and, without being liable to any prosecution or action at law for so doing, break open any such container, locker or place which is not opened on demand .
(5)
Where an officer in exercise of the power conferred by paragraph (a) of subsection (4) of this section who has boarded a ship remains there for more than twelve hours, it shall be the duty of the master of the ship to provide that officer with free boarding and lodging.
[1972 No. 10.]
(6)
Any goods found concealed on board the ship, aircraft or vehicle shall be forfeited.
(7)
Where, in pursuance of any power conferred by this Act, an officer has placed any lock, mark or seal upon any goods in any ship, aircraft or vehicle, or upon any place or container in which such goods are kept, then if, without the authority of the proper officer, at any time while the ship, aircraft or vehicle is within Nigeria that lock, mark or seal is wilfully opened, altered or broken, or if, before that lock, mark or seal is lawfully removed, any such goods have been carried away, the master of the ship or commander of the aircraft or person in charge of the vehicle shall be liable to a fine of two hundred naira.

Cite this section

Section 21, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/21/