Section 229: Entry of goods for less than legal duty

1 Any person who knowingly enters any goods upon payment of less than the amount of duty, excise Customs duties, or other Customs duties and fees legally due, shall be issued a demand notice of the difference with a penalty of 25% of the duty liability.

2 In addition to the provision of subsection (1), the person shall be liable on conviction to a fine of N2,000,000 or imprisonment for a term of two years or both.