Section 57: Power to make regulations as to exportation, etc.

(1)
The Minister may make regulations-
[L.N. 139 of 1965.1950 No. 50. 1972 No. 10.]
(a)
regulating with respect to ships and aircraft respectively the loading of goods for exportation or as stores and the embarking of passengers for a destination outside Nigeria;
(b)
prescribing the procedure to be followed and the documents to be produced and information to be furnished by any person conveying goods out of Nigeria by land or inland waters.
(c) regulating with respect to concessions and privileges granted to some exported goods or stores pursuant to any trade relationship between the Federal Republic of Nigeria or any other country.[Act No. 20, 2003]
(2)
A person who contravenes any regulation made under this Section is liable to a fine three times the value of the goods and any goods in respect of which the offence is committed shall be forfeited.