Section 143: Exporter of minerals to make declaration, etc.

(1) An exporter of any mineral shall-
(a) before the mineral is entered for export declared on the appropriate customs entry form the State from which the mineral was extracted ; and
(b) on demand made by the prescribed authority,
furnish the information relating to any mineral which the expoter has exported under paragraph (a) of this subsection within the time and in the manner as may be required.
(2) A person who does not comply with any of the provisions of subsection (1) of this section commits an offence and is liable on conviction-
(a)
at the first instance, to a fine not exceeding N500,000.00 or to imprisonment for a term not exceeding 2 years or to both the fine or imprisonment ; and
(b) at a second or subsequent offence, to a fine not exceeding N1 Million or to imprisonment for a term not exceeding 5 years or both.
(3) A proper officer of the Nigerian Cutstoms Service may refuse to accept the entry of any mineral in respect of which he is satisfied that the provisions of subsection (1) of this section have not been complied with.