Section 208: Declaration of goods leaving premises

1 Goods subject to excise duty and which have been manufactured by virtue of any provision of the excise laws or of any regulations made thereunder; shall not be removed from the premises of manufacture unless the manufacturer delivers to the proper officer an entry of the goods in the form and manner containing such particulars as the Service may by regulations prescribe.

2 Where goods declared in accordance with subsection (1) are found, whether before or after their removal from the premises of manufacture not to correspond with the declaration made the goods shall immediately be forfeited.

3 Any person who removes or causes the removal of manufactured goods without an entry made in accordance with the requirement of subsection (1), commits an offence and is liable on conviction to pay a fine six times the value of the goods or N5,000,000 whichever is greater.