Section 46: Reporting obligation on importation and exportation of goods

1 Report shall be made by the importer or his customs representative in such form and manner, containing such particulars as the Service may direct of every ship, aircraft, vehicle and any other means of conveyance to which this section applies and of all goods carried therein.

2 This section shall apply to every means of conveyance arriving at any place in Nigeria by sea, air, land or inland waters -
a from any place outside Nigeria; or
b carrying any goods brought in by that means of conveyance from some place outside Nigeria and not yet cleared on importation.

3 This section shall apply to every aircraft arriving at any place in Nigeria -
a from any place outside Nigeria; or
b carrying passengers or goods taken on board that aircraft at a place outside Nigeria, being passengers or goods either -
(i) bound for a destination in Nigeria and not already cleared at a customs airport, or
(ii) bound for a destination outside Nigeria.

4 The Board may make regulations prescribing the procedure for making report under this section and the time within which such report shall be made, and different regulations may be made with respect to importation by sea, air or land and inland waters respectively.

5 Where a person by whom the report should be made fails to make the report as required by or under this section, he commits an offence and is liable on conviction to a fine of N 10,000,000 or imprisonment for a term of five years or both and any goods required to be reported which are not duly reported may be detained by the proper officer until so reported or until the omission is explained to the satisfaction of the Service, and may in the meantime be deposited in a Government warehouse.

6 The person making the report shall answer all such questions and produce all such documents in his possession or control relating to the ship, aircraft or vehicle, the goods carried therein, the crew and passengers and the voyage, flight or journey as may be put to him or required by the proper officer and if such person refuses to answer any such question or to produce any such document, he commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for two years or both.

7 If at any time after a ship, aircraft or vehicle carrying goods brought therein from any place outside Nigeria enters Nigeria and before report has been made under this section
a bulk is broken;
b any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part of it;
c any part of the goods is staved, destroyed or thrown overboard; or
d any container opened, without the knowledge and consent of the proper officer,

the master of the ship, the captain of the aircraft or the person in charge of the vehicle commits an offence and, unless the matter be explained to the satisfaction of the Service, is liable on conviction to a fine of N20,000,000 or imprisonment for a term of 10 years or both.

8 The Customs Area Controller in the area within which the discharge of the ship, aircraft or vehicle took place or, where there is no such person, the owner of the ship, aircraft or vehicle shall deliver to the proper officer within two days of the date of completing discharge, a tally slip, giving full and accurate account of all the goods carried or unloaded from the ship, aircraft or vehicle.

9 The Service may, at its discretion by notice in writing, require additional information in respect of such goods in the ship, aircraft or vehicle as it may deem necessary.

10 A person who fails to comply with the provisions of subsection (8) or fails to give the additional information required by the Service or its representatives, commits an offence and is liable on conviction to at least five years imprisonment but not more than 10 years.