Section 226: Power to patrol freely

1 The person in charge of any ship, aircraft or vehicle employed in the enforcement of the customs and excise laws -
a may take such ship, aircraft or vehicle to any place in Nigeria, and

and such person shall not be liable to any prosecution or action at law for so doing.
b keep any such ship, aircraft or vehicle at any place in Nigeria for such a time as he shall deem necessary,

2 Any officer engaged in the enforcement of the customs and excise laws may for that purpose patrol upon and pass freely over and enter any place in Nigeria, and such officer shall not be liable for prosecution.

3 Marine customs officers shall patrol and maintain surveillance freely within Nigerian waters subject to the provisions of this Act.

4 Nothing in this section shall authorise entry into any dwelling-house or building.

5 Any person who interferes in any way with any ship, aircraft, vehicle, buoy, anchor, chain, rope or mark which is being used for the purpose of enforcing the customs and excise laws commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for a term of two years or both.

6 Any person who fires upon any ship, aircraft or vehicle which is being used for the purpose of enforcing the customs and excise laws or by an officer while otherwise engaged in the execution of his duty commits an offence and is liable on conviction to death.