Section 236: Importation or exportation of stolen means of transport

Any person who knowingly imports, exports, or attempts to import or export any -
a vehicles, vessel, aircraft, or part of any vehicle, vessel or aircraft, knowing the same to have been stolen, or
b vehicles or part of vehicles knowing that the Vehicle Identification Number (VIN) of such vehicle or part of motor vehicle has been removed, obliterated, tampered with, or altered,

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.