Section 1: All imported goods liable to mandatory pre-shipment inspection

(1) As from the commencement of this Act, no goods to which this Act applies -
(a) whether containerised or not and irrespective of value and personal effects (excluding such personal effects which are accompanied and subject to 100 per cent inspection at destination); and
(b) whether re-exported into Nigeria from any neighbouring country, shall be imported into Nigeria unless accompanied by a Clean Report of Findings and an Import Duty Report issued in respect of such goods to the overseas sellers of the goods by the inspecting agent referred to in section 4 of this Act.
(2) For the purposes of subsection (1) of this section, any person intending to import any goods to which this Act applies shall, before shipment of such goods to Nigeria, furnish the Central Bank with the particulars specified in the Schedule to this Act together with such additional information as the Central Bank may specify from time to time and, for this purpose, the Central Bank may issue such forms as it thinks appropriate for the use of importers, except for personal effects which shall however be imported under zero duty as certified by the inspecting agent.
(3) The importer of the goods shall instruct the overseas seller of such goods to give the inspecting authority full access thereto in order to facilitate the carrying out of the functions imposed on the inspecting agent by or pursuant to this Act and in particular, the following stipulations shall be contained in such instructions, that is-
(a) that the seller shall give between seven to ten days' notice to the inspecting agent prior to the proposed date of the pre-shipment inspection;
(b) with respect to the carrying out of the pre-shipment inspection, that the seller shall provide the inspecting agent with copies of the required Form "M", proforma invoice, indent, purchase order, price list, letter of credit, contract agreement and any other document relevant to the transaction which the inspecting
agent may consider necessary for the proper carrying out of the inspection;
(c) that the seller shall provide all necessary facilities to the inspecting agent to enable it to carry out a quality and quantity inspection and price comparison and to conduct all such tests, analysis and other processes as may be required in the circumstances;
(d) that the seller shall make all necessary arrangements for the handling, presentation(including unpacking and re-packing), sampling, shop-testing and any other thing required in connection with the inspection of the goods;
(e) that the seller shall submit to the inspecting agent a copy of the final invoice covering the goods;
(f) that the seller shall comply with such other conditions as may be prescribed.
(4) The goods which shall be liable to inspection outside Nigeria by the inspecting agent before shipment of such goods to Nigeria and the type of inspection to which any such goods or categories thereof shall be subject are as specified in the following provisions of this section and the expression, "pre-shipment inspection" wherever used in this Act, shall be construed accordingly.
(5) Goods liable to pre-shipment inspection with respect to quality and quantity and price comparison thereof are all goods other than goods of the following descriptions, that is-
(a) explosives and pyrotechnic products, arms and ammunition, weapons and implements of war;
(b) supplies to diplomatic consular missions and international organisations for their own needs; and
(c) such other goods as may be prescribed by the Federal Government of Nigeria from time to time.
(6) The expenses incurred by the inspecting agent pursuant to paragraph (d) of subsection (3) of this section shall be borne by the overseas seller of the goods concerned.