Section 27: Entry

(1)
The importer of any goods, shall deliver to the proper officer an entry thereof in such form and manner and containing such particulars supported by documentary evidence as the Board may direct:
Provided that this subsection shall not apply in relation to passengers' accompanied baggage unless the proper officer, in any particular case, so requires.
(2) Goods may be entered under this section -
(a) for use in Nigeria; or
(b) for warehousing; or
(c) for transit; or
(d)
for transhipment,
if so eligible.
(3)
With the permission of the Board, goods may be entered under this section prior to importation.