Section 3: Possession of smuggled goods to be an offence

(1) If any person is found anywhere in Nigeria in possession of any goods to which this section applies, he shall be guilty of an offence unless he proves-
(a) that the goods were lawfully imported into Nigeria or as the case may be, that the duty chargeable thereon has been paid; or
(b) in the case of any person other than a seller of those goods, that he had no reason to believe that the goods were unlawfully imported or that the duty chargeable thereon had not been paid.
(2) This section applies, to any goods, not being goods manufactured or otherwise produced in Nigeria-
(a) the importation of which is prohibited under the Customs and Excise Management Act or any other enactment; or
(b) which have been imported into Nigeria without the duty chargeable thereon having been paid.
(3) A person guilty of an offence under this section shall on conviction be sentenced to imprisonment for one year without the option of a fine.