Section 150: Penalties for improper exportation of goods

1 Where any person -
a except as provided under this Act, exports or is involved in exporting -
(i) any goods chargeable with a duty which has not been paid; or
(ii) any goods contrary to any prohibition; or
b loads for exportation or as stores or brings to any place in Nigeria for the purpose of exporting or loading as stores any goods the exportation of which is contrary to any prohibition, or assists or is involved in the loading or bringing of the goods with intent to evade any duty or any prohibition, the person commits an offence and liable on conviction to
(i) imprisonment for a term of two years without the option of a fine,
(ii) forfeiture of the goods where the exportation is prohibited, or
(iii) where duty is chargeable, a fine of N3,000,000 or two times the value of goods, whichever is greater.

2 A person who, except as provided under this Act -
a loads or causes to be loaded any goods into a ship, aircraft or vehicle for exportation or as stores, or removes or causes to be removed any goods from a customs territory for exportation before the export declaration has been accepted by the Service;
b exports or causes to be exported, or brings or causes to be brought to any place in Nigeria for exportation before goods concealed in a container holding goods of a different description; or
c directly or indirectly exports or declares for exportation or causes to be exported or declare for export any goods found not to correspond with the declaration made,

commits an offence and is liable on conviction to imprisonment for a term of five years without an option of fine.

3 Where goods loaded or retained on board any ship, aircraft or vehicle for exportation or as stores are unloaded in nigeria without a written authorisation or permit by the proper officer, and unless any duty chargeable and unpaid on the goods is paid or drawback paid in respect of the goods repaid, the master of the ship, the captain of the aircraft, or any person in charge of the vehicle or involved in the unloading, reloading, landing or carrying of the goods from the ship, aircraft or vehicle without authorisation, permit, payment or repayment, commits an offence and is liable on conviction to a fine ofN50,000,000 or imprisonment for a term of 10 years and the goods shall be forfeited.