Section 64: Penalties for improper exportation of goods, etc

(1) If any person -
(a)
except as provided by or under this Act, exports or is concerned in exporting -
[1977 No. 38.]
(i) any goods chargeable with a duty which has not been paid; or
(ii) any goods contrary to any prohibition; or
(b)
loads for exportation or as stores or brings to any place in Nigeria for the purpose of exporting or loading as stores any goods the exportation of which is contrary to any prohibition, or assists or is otherwise concerned in such loading or bringing,
then, if he does so with intent to evade any such duty or any prohibition, he shall be liable to imprisonment for a term of five years without the option of a fine.
(2) If any person -
(a)
except as provided by or under this Act, loads or causes to be loaded any goods into a ship or aircraft for exportation or as stores, or removes or causes to be removed any goods from a customs station for exportation before entry outwards thereof has been signed by the proper officer;
(b)
exports or causes to be exported, or brings or causes to be brought to any place in Nigeria for exportation, any goods concealed in a container holding goods of a different description; or
(c)
directly or indirectly exports or enters outwards or causes to be exported or entered outwards any goods found not to correspond with the entry made thereof,
he shall be liable to imprisonment for a term of five years without the option of a fine.
(3)
Where any goods having been loaded or retained on board any ship, aircraft or vehicle for exportation or as stores are unloaded in Nigeria, then, unless the unloading was authorised in writing by the proper officer and, except where that officer otherwise permits, unless any duty chargeable and unpaid on the goods is paid and any drawback paid in respect thereof is repaid, the master of the ship, commander of the aircraft or person in charge of the vehicle and any person concerned in the unloading, re-loading, landing or carrying of the goods from the ship, aircraft or vehicle without such authority, payment or repayment, shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater, and the goods shall be liable to forfeiture.