Section 54: Provisions as to stores

(1)
Notwithstanding any other provision of this Act, goods may not be loaded for use as stores in any ship or aircraft departing for a destination outside Nigeria except with the permission of the proper officer, upon payment of any duty chargeable on the exportation of such goods, and in such quantities and subject to such conditions as the Board may direct.
(2)
Any goods loaded for use as stores in any ship or aircraft in contravention of subsection (1) of this section, or of any condition imposed thereunder, shall be forfeited.
[1972 No. 10.]
(3)
If any ship or aircraft which has departed for a destination outside Nigeria carrying goods for use as stores, fails to reach the destination for which it was cleared outwards and returns to any place within Nigeria and any deficiency is discovered in the said goods which is in excess of the quantity which, in the opinion of the proper officer, might fairly have been consumed, having regard to the period which has elapsed between the departure of the ship or aircraft and the discovery of the deficiency, the master of the ship or commander of the aircraft shall be liable to a fine of forty naira and shall also pay on the excess deficiency any duty chargeable on the importation of such goods.