Section 26: Report

(1)
Report shall be made in such form and manner and containing such particulars as the Board may direct of every ship and aircraft or vehicle to which this section applies and of all goods carried therein, of every vehicle entering Nigeria by land and of all goods carried therein, and of all goods otherwise brought into Nigeria by land.
(2)
This section shall apply to every ship or vehicle arriving at any place in Nigeria
by sea, land or inland waters -
(a) from any place outside Nigeria; or
(b) carrying any goods brought in that ship from some place outside Nigeria and not yet cleared on importation.
(3)
This section shall apply to every aircraft arriving at any place in Nigeria -
(a) from any place outside Nigeria; or
(b)
carrying passengers or goods taken on board that aircraft at a place outside Nigeria, being passengers or goods either -
(i) bound for a destination in Nigeria and not already cleared at a customs airport; or
(ii) bound for a destination outside Nigeria.
(4)
The Minister may make regulations prescribing the procedure for making report under this section and the time within which such report shall be made, and different regulations may be made with respect to importation by sea, air or land and inland waters respectively.
(5)
If the person by whom the report should be made fails to make report as required by or under this section, he shall be liable to a fine of two hundred naira; and any goods required to be reported which are not duly reported, may be detained by the proper officer until so reported or until the omission is explained to the satisfaction of the Board, and may in the meantime be deposited in a Government warehouse.
(6)
The person making the report shall at the time of making the report, answer all such questions and produce all such documents in his possession or control relating to the ship, aircraft or vehicle, the goods carried therein, the crew and passengers and the voyage, flight or journey as may be put to him or required by the proper officer; and if such person refuses to answer any such question or to produce any such document he shall be
liable to a fine of two hundred naira.
(7)
If at any time after a ship, aircraft or vehicle carrying goods brought therein from any place outside Nigeria enters Nigeria and before report has been made under this section -
(a) bulk is broken; or
(b) any alteration is made in the stowage of any goods carried so as to facilitate the
unloading of any part thereof; or
(c)
any part of the goods is staved, destroyed or thrown overboard or any container is opened,
without the knowledge and consent of the proper officer, the master of the ship or the commander of the aircraft or the person in charge of the vehicle shall, unless the matter be explained to the satisfaction of the Board, be liable to a fine of two hundred naira.
(8)
The person administering the area within which the discharge of the ship, aircraft or vehicle took place or, where there is no such person, the owner of the ship, aircraft or vehicle, shall deliver to the proper officer within two days of the date of completing discharge, a tally slip, giving full and accurate account of all the goods carried or unloaded from the ship, aircraft or vehicle.
[1972 No. 10.]
(9)
The Board may, at its discretion by notice in writing, require additional information in respect of such goods in the ship, aircraft or vehicle as it may deem necessary.
(10)
If any person fails to comply with the provisions of subsection (8) of this section or fails to give the additional information required by the Board he shall be liable to a fine of four hundred naira.