Section 90: Entry of warehoused goods

(1)
Before any goods are removed from a warehouse, the proprietor of the goods shall deliver to the proper officer an entry thereof in such form and manner as the Board may direct.
(2)
Warehoused goods may be entered -
(a) for use in Nigeria, where so eligible
(b) for exportation, where so eligible;
(c) for use as stores, where so eligible
(d)
subject to such conditions as the Board sees fit to impose, for removal to another warehouse.
(3)
Goods shall be deemed to have been duly entered under this section when the entry has been signed by the proper officer.
(4)
Except as permitted by or under this Act, goods shall not be removed from a warehouse until any duty chargeable thereon has been paid.
(5)
Warehoused goods shall not be removed from the warehouse except with the authority of, and in accordance with any directions given by the proper officer.