Section 78: Time of importation and exportation

(1)
The provisions of this section shall have effect for the purposes of the customs laws.
(2)
The time of importation of any goods shall be deemed to be -
(a) where the goods are brought by sea, the time when the ship carrying them comes within Nigeria;
(b)
where the goods are brought by air, the time when the aircraft carrying them lands in Nigeria or the time when the goods are unloaded, whichever is the earlier;
(c)
where the goods are brought by land or inland waters, the time when the goods are brought into Nigeria.
(3)
The time of exportation of any goods from Nigeria shall be deemed to be -
(a)
where the goods are to be exported by sea or air, the time when the goods are brought to the customs area;
(b)
where the goods are to be exported by land, the time when the goods are brought to a customs station:
Provided that in the case of goods in respect of which any prohibition is for the time being in force which are exported by sea or air, the time of exportation shall be deemed to be the time when the ship or aircraft in which they are carried departs from its final position, anchorage or berth within Nigeria.