Section 50: Entry outwards

Before any goods are loaded into any ship or aircraft for exportation or as stores for use on a voyage or flight to an eventual destination outside Nigeria or are removed from any customs station for exportation, the exporter shall deliver to the proper officer an entry outwards of the goods in such form and manner and containing such particulars as the Board may direct:
Provided that-
(i) where the Board is satisfied that the nature of any goods is such that the exact quantity to be loaded into a ship cannot be ascertained until such loading is complete, it shall permit such goods to be loaded into a ship before entry outwards thereof has been delivered subject to the delivery of an entry within 48 hours after the loading is complete and to such other conditions as it may see fit to impose;
(ii) the Board may, subject to such conditions as it may see fit to impose, relax the requirements of this section in relation to any goods.