Section 76: Clearance to be withheld until dues or rates are paid

(1) If the Authority gives to the proper officer of the Nigerian Customs Service a notice stating that an amount, specified in the notice, is due in respect of dues or rates leviable under this Act against any ship or against the master or owner of the ship, the proper officer shall not give any discharge or clearance outwards until-
(a) the amount of the dues or rates has been paid; or
(b) security has been given to the satisfaction of the Authority for the payment of the dues or rates.
(2) In this section, "proper officer" means the officer who is responsible for granting clearance outwards from a port of the ship in respect of which notice is given.