Section 73: Provisions as to persons disembarking from or going on board a ship or aircraft, etc.

(1)
The Board may give directions as to the procedure to be followed by any person leaving any customs post, customs airport or any other customs area within its control going ashore or disembarking from or going on board any ship or aircraft which has arrived in Nigeria or is about to depart therefrom and as to the procedure to be followed by any person entering or leaving any customs port, customs airport or any other customs area within the control of the Board.
(2)
Any person who contravenes any direction given by the Board under this section shall be liable to a fine of one hundred naira.