Section 234: Possession of smuggled goods

1 Where a person is found anywhere in Nigeria in possession of any goods to which this section applies, the person commits an offence unless he proves -
a that the goods were lawfully imported to Nigeria or as the case may be, that the duty chargeable on the goods have been paid; or
b in the case of any person other than a seller of those goods, that he had no reason to suspect that the goods were unlawfully imported or that the duty chargeable on the goods had not been paid.

2 This section applies to any goods, not being goods manufactured or otherwise produced in Nigeria -
a the importation of which is prohibited under this Act or any other enforcement; or
b which have been imported into Nigeria without the duty chargeable on the goods having been paid.

3 Any person who commits an offence under this section is liable on conviction to fine of six times the value of the lost revenue or imprisonment for a term of one year.

4 The Service shall for the purpose of subsection (1) issue regulations providing the cases where the purchasers of imported goods have a duty to verify that imported duties and Customs duties have been paid.