NIGERIA CUSTOMS SERVICE ACT, 2023

Section 152: Procedure of coastwise carriage of goods

2023Section 152 of 283Federal Republic of Nigeria

1 Coastwise carriage of goods procedure means the customs procedure under which goods in free circulation and imported goods are conveyed when the goods are -
a transported in a vessel other than the vessel in which the goods were brought into the customs territory; and
b loaded on board a vessel at a place in the customs territory and transported to another place in the customs territory, where the goods are unloaded.

2 The Service may, subject to such condition and restriction as it may impose, permit goods brought by an importing ship to a customs port in the customs territory but consigned to and intended to be delivered at some other customs port to be transferred under the coastwise carriage of goods procedure to another ship for carriage by sea to that other customs port.

3 For the purpose of this Act, goods transferred and carried in accordance with subsection (2) shall be deemed to be carried coastwise.

4 Imported goods carried coastwise under this section shall not be unloaded at the customs port of destination until a declaration under another customs procedure has been made, except where the goods are -
a unloaded for deposit in a customs control zone under the temporary storage procedure provided for in this Act and duly deposited in the customs control zone; or
b admitted into a special economic zone.

5 The Service shall allow goods to be transported under the coastwise carriage of goods procedure on board a vessel carrying other goods at the same time, provided that all the goods can be identified and all other customs requirement will be fulfilled.

6 For the purpose of customs control, the Service may require that goods in free circulation being transported under the coastwise carriage of goods procedure be separated from other goods carried on board a vessel.

7 The Service may affix identification marks, customs seals or use other customs control measures to facilitate identification of the goods.

8 Prior to a coastwise carriage of goods, the Service shall require the master of the vessel or other person responsible, to present only a single document giving details of the vessel, listing the goods to be carried under the coastwise carriage of goods procedure and stating the ports in the customs territory at which the goods are to be unloaded.

9 The document referred to in subsection (8) shall on approval by the Service constitutes the authorisation for the conveyance of goods under the coastwise carriage of goods procedure.

10 The Service regulations may designate the ports that are approved for loading and unloading of goods subject to the coastwise carriage of goods procedure and the hours during which loading and unloading may be carried out.

11 Where the transport of goods under the coastwise carriage of goods procedure is interrupted by accident or force majeure, the master of the vessel or other person responsible shall take reasonable precaution to prevent the goods from entering into unauthorised circulation and to promptly advise the Service of the nature of the accident or other circumstances that interrupted the journey.

12 The Service shall allow goods under the coastwise carriage of goods procedure to be loaded or unloaded upon arrival of the vessel at the place of unloading or loading.

Cite this section

Section 152, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/152/