CUSTOMS AND EXCISE MANAGEMENT ACT

Section 25: Saving as to goods in transit, etc.

1959Section 25 of 195Federal Republic of Nigeria

(1)
Subject to subsection (2) of this section, goods imported in transit or for transhipment or as stores shall not be deemed to be goods the importation of which is prohibited, unless such goods are goods the importation of which in transit or for transhipment or as stores is expressly prohibited.
(2)
Where any goods imported in transit or for transhipment or as stores would, but for the provisions of subsection (1) of this section, be goods the importation of which is prohibited, such goods shall be duly exported within such time as the Board may direct, and any such goods which are not so exported shall be forfeited.
(3)
Goods imported in transit or for transhipment shall not be entered for use in Nigeria unless written authorisation from both the consignor and the consignee that the goods may be so treated are produced to the proper officer.
(4)
Goods imported into Nigeria for home use shall not be entered in transit or for transhipment.
[1972 No. 10.]

Cite this section

Section 25, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/25/