Section 79: Importation and exportation by post

(1)
Subject to the provisions of the Nigerian Postal Services Act, the provisions of the customs laws shall apply to postal articles and to goods contained therein as they apply to any other goods:
[Cap. N127.]
Provided that -
(a)
where a declaration or label made out by the sender in conformity with the provisions of the Post Office Guide or with the regulations of the Universal Postal Union accompanies or is affixed to a postal article, such declaration or label shall, except in such cases as the Board may by notice in the Federal Gazette direct, be accepted in place of an entry delivered under the provisions of this Act;
(b)
where a declaration or label has been accepted in place of an entry, the duty, if any, chargeable on the importation or exportation of any goods to which such declaration or label relates and the rate thereof shall be those in force with respect to such goods at the time when the duty thereon is assessed by the proper officer;
(c)
where the contents of any postal article are found on examination not to agree with any particulars thereof set forth on any declaration or label accompanying or affixed to such postal article, such declaration or label, whether or not it has been accepted in place of an entry, shall be deemed to be an untrue declaration made for the purposes of the customs laws;
(d)
where any postal article is, or any goods contained therein are, found on examination to be conveyed by post otherwise than in conformity with the provisions of the Post Office Guide or with the regulations of the Universal Postal Union such postal article or such goods, as the case may be, shall be forfeited.
[1972 No. 10.]
(2)
The President may make regulations prescribing the procedure for the examination of postal articles for the purposes of the customs laws, and for the collection of any duties of customs chargeable on the importation or exportation of goods contained in postal articles.
[L.N. 139 of 1965.]
(3)
In this section "postal article" has the meaning assigned to it in the Nigerian Postal Services Act.
[Cap. N127.]