Section 29: Further provisions relating to entry in absence of documents of goods subject to ad valorem duty

(1) Where any goods -
(a)
are entered for use in Nigeria in accordance with the provisions of section 28 of this Act; or
(b)
having been entered for warehousing in accordance with the provisions of section 28 of this Act are further entered for use in Nigeria,
and are liable to duty ad valorem, the proper officer may require the importer to make provisional payment at the time of delivering the entry for use in Nigeria of such sum as the proper officer may require to be deposited as security for the payment of any amount which may be payable by way of duty; and such sum shall be deemed to be the duty payable unless the importer within three months from the delivery of the entry for use in Nigeria,or such longer period as may be allowed by the Board, produces to the proper officer such evidence or such further evidence concerning the goods as he may require.
(2)
Where the importer produces such evidence or such further evidence concerning the goods in accordance with the provisions of subsection (1) of this section, then -
(a)
if the amount of the provisional payment is more than the full amount of the duty, the difference shall be refunded to the importer; or
(b)
if the amount of the deposit is less than the full amount of the duty, the difference shall thereupon be paid by the importer to the proper officer.