CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT

Section 18: Importation of prohibited goods

1995Section 18 of 22Federal Republic of Nigeria

If for any reason whatsoever the Federal Government approves the importation of any item under the Third Schedule to this Act, the beneficiary shall pay the customs duty as prescribed in First Schedule to this Act or the duty specified in the letter of approval in addition to such other approved charges, provided the approval was obtained prior to the importation.
[First Schedule, Third Schedule]

Cite this section

Section 18, CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT (1995).

https://repo.podus.ai/laws/customs-excise-tariff-etc-consolidation-act/section/18/