Section 222: Power to detain ship

1 Where at the expiration of a period of 21 calendar days from the date of making report under the provisions of this Act, any ship, aircraft, or vehicle, or where no such report was made, the date when it should properly have been made, or such longer period as the Service may allow, any goods that are still on the board of the ship, aircraft, or vehicle, the Service may authorise the detention of that ship, aircraft or vehicle until
a any expenses properly incurred in watching and guarding the goods beyond the said period, and
b where the goods are removed, by virtue of of this Act, from the ship, aircraft or vehicle to a Government warehouse, the expenses of that removal,
have been paid to the Service.

2 Where, in the case of any dilapidated or other ship or aircraft coming, driven or brought into Nigeria under legal process, by stress of weather or safety, or in the case of any vehicle which suffers any mishap, it is necessary to station any officer in charge, whether on board or otherwise, for the protection of the revenue, the proper officer may detain that ship, aircraft or vehicle until any expenses incurred have been paid to the Service.