Section 237: Unlawful border Passage

1 Any person who knowingly constructs or finances the construction of a route, tunnel or passageway that crosses the international border between the Federal Republic of Nigeria and another country, other than a lawfully approved route, tunnel or passageway known to the Service and subject to inspection by the Service and other enforcement agencies, commits an offence and is liable on conviction to a fine of N20,000,000 or imprisonment for a term of 20 years or both.

2 Any person who knows of or recklessly disregards the construction or use of a tunnel or passageway described in subsection (1) on the land owned by any person or under his control, commits an offence and is liable on conviction to a fine of at least N10,000,000 or imprisonment for a term of 10 years or both.

3 Any person who uses a route, tunnel or passageway described in subsection (1) to unlawfully smuggle goods in violation of customs and excise laws, commits an offence and is liable on conviction to a fine of at least N20,000,000 or imprisonment for a term of 20 years or both.