Section 51: Special provisions relating to export of certain goods

(1) This section applies to -
(a)
goods from warehouse;
(b) transit goods;
(c) any other goods chargeable with any import duty which has not been paid;
(d) drawback goods;
(e)
goods the exportation of which is prohibited except as provided under or by virtue of any enactment.
(2)
On or before the delivery of an entry outwards of any goods to which this section applies the exporter shall, if so required by the Board, give security to its satisfaction that the goods shall be exported to and discharged at the destination for which they are entered outwards within such time as the Board may consider reasonable or, in the case of goods entered for use as stores, shall be so used, or that they shall be otherwise accounted for to the satisfaction of the Board.
(3)
Except with the written permission of the Board, no person shall export, load for exportation or enter outwards any goods to which this section applies in any ship of less than one hundred tons register. Any such goods exported, loaded or entered in contravention of this subsection shall be forfeited; and any person concerned in such exportation, loading or entering shall be liable to a fine of two hundred naira.
[1972 No. 10.]