Section 2: Interpretation

(1) In this Act-
"country" includes any territory;
"importer" has the meaning assigned to it by section 2 of the Customs and Excise Management Act;
(Cap. C45)
Minister'' means the Minister charged with responsibility for matters relating to industrial development;
"producing goods" includes growing or manufacturing goods and the application of any process in the course of producing goods;
"President" means the President of the Federal Republic of Nigeria.
(2)
In this Act, references to the country from which goods are exported to Nigeria shall be references to the country from which they were consigned to Nigeria and goods, which in the course of consignment from any country to Nigeria pass through or are transshipped in any third country, shall not on that account he regarded for the purposes of this Act as having been exported from that third country.