Section 60: Goods uncleared and missing goods

1 On the 30th day after the completion of discharge of the importing ship, aircraft or vehicle or at such times as the Service may direct, the proper officer shall, in respect of every ship, aircraft or vehicle, deliver to the person administering the area within which the discharge took place or, where there is no such persons, to the owner of the ship, aircraft or vehicle, or his agent, a list of goods unloaded from such ship, aircraft or vehicle and not yet released by the proper officer.

2 On the receipt of the list specified in subsection (1), the person administering the area, or where there is no such person, the owner of the ship, aircraft or vehicle, or his agent shall immediately transfer all such goods to the Government warehouse, where it is not available, it shall be constructively warehoused within the premises or to such other place as the proper officer may approve.

3 Where any persons fail to comply with the provisions of subsection (2), the person commits an offence and is liable to a fine of N500 per m2 per day.

4 Where any imported goods remain uncleared at the expiration of 30 days from the date of completion of discharge of the importing ship, aircraft or vehicle, the proper officer shall inform the person administering the area within which the discharge of the ship, aircraft or vehicle took place or, where there is no person administering such area the owner of the ship, aircraft or vehicle or his agent to remove or store all or any such goods to or at a Government warehouse or such other place as the proper officer may approve and a person fails to comply with such direction within 24 hours after such direction is given, he is liable to a penalty of N 1,000,000 and the proper officer shall cause all or any such goods to be removed to a Government warehouse or such other place as he may approve.

5 Where under subsection (1) or (4), goods are removed to or stored at a place approved by the proper officer such place shall be deemed to be a Government warehouse and such goods shall be deemed to have been removed to and deposited in a Government warehouse.

6 Where any goods which have been reported in any ship, aircraft or vehicle but have not been released by the proper officer nor removed to a Government warehouse are not produced to the proper officer on demand, such goods shall be deemed to have been imported and removed for use in Nigeria and, without prejudice to any remedy in respect of any contravention of this or any other Act in respect of such goods, the person responsible shall, if so required by the proper officer within one year from the date of the report of such goods, pay any duty chargeable on the importation of such goods, unless he proves to the satisfaction of the Management Committee that the goods have not been imported.

7 In subsection (6), "persons responsible" means -
a in respect of goods shown to the satisfaction of the Service to have been uploaded into an area administered by any person other than the agent or owner of the ship, aircraft or vehicle concerned or any officer in the service of the Government of the Federation, the person administering that area; and
b in respect of any other goods, the owner of the ship aircraft or vehicle concerned.

8 Where it is necessary for the purpose of determining the amount of any duty chargeable under subsection (6) to classify any goods and assess the value, quantity, weight, measurement or strength, such goods shall be deemed to be of such description and of such value, quantity, weight measurement or strength as may be determined by the proper officer having regard to the information in his possession relating to it.

9 Without prejudice to the provision of section 119 of this Act, if any goods removed to a Government warehouse under this section are not cleared by the importer -
a in the case of goods which are in the opinion of the Service of a perishable nature, forthwith;
b in any other case, within 14 days after the goods has been so removed or such longer time as the customs Service may in any case allow, the customs Service may sell them.