Section 47: Penalty for improper importation of goods, etc.

(1) If any person -
(a)
lands, or unloads in Nigeria, or removes from their place of importation or from any approved wharf, examination station, customs station or customs area -
[1978 No. 38.]
(i) any goods chargeable with a duty which has not been paid; or
(ii) any goods imported contrary to any prohibition; or
(b) assists or is otherwise concerned in such landing, unloading or removal; or
(c)
imports or is concerned in importing any goods contrary to any prohibition whether or not the goods are landed or unloaded,
then, if he does so with intent to evade any such duty or any prohibition, he shall be sentenced to imprisonment for five years without the option of a fine.
(2) If any person -
(a)
imports or causes to be imported any goods concealed in a container holding goods of a different description; or
(b)
directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry delivered thereof,
he shall be sentenced to imprisonment for five years without the option of a fine.