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Federation of NigeriaOfficial Gazette

LAGOS-1st Apfil, 1959 Vol.461 ^0 .2 1

:Gwmmtni HptU* Np*6$9

In « x e rd lt o f t ito p o w o n co n ferred u n d er th e d u tto m a an d E x c ise M an ag em en t O rd in an ce , N o . S S o f 1 9 5 8 j th e B o ard o f C u a to m i an d E x c ise h av e Issu ed th e fo llo w in g C u sto m s an d E x c ite N o tices;—

CittUfm aHdJBxeis*

N6Hc0'■ GoVernutent

Notice No,

Ntmie

I H o u rto fA tte tid artC S an d F ees p ay ab le fo r E x tra A tten d an ce ..3 P e itn it to ! l^ ter C u sto m s A reas an d to B o ard S h ip s4 A u d to r ised an d L icen sed C u sto m s A g en ts

T ran sh in m en t o f G o o d s h y S ea an d b y A it ^’ ’F ran sit A rad e * * * * . .. .*

8 T h e C arrfag e o f G o o d s fro m o n e P o tt o r P lace in N ig e r ia to A n o th er9 A p p ro va l o f G cn c fa l an d P riv a te W arch o ttscs .. ..

to G t^ i In W areh o u se j D ep o s it, C ^« atio tt an d D e liv e r j% .11 Rmb o v uI to an d W areh o u s in g o C G o o ds In G o v ern m en t W areh o u s is ,1 2 T h e Im p o rta tio r i an d E x p o rta tio n o f P assen g ers’ A cco m p an ied u n ccm m p a id ed

B ^U ff iS g e » r .. .. •« « . i » «

1 3 T h e E n try ex -S h ip o r A irc ra ft o f Im p o rted G o o d s fo r H o m e C o n au in p tio nis T h e E n try an d L o ad in g o f G o o ds fo r E x p o rt: o r S h ip m en t n s S to res

1 6 D raw b ac lc1 ? T h e E x p o rta tio n o f M ln em h i .. -v ■1 8 C lea ran ce o f S h ip s an d A ircra ft fo r F o re ig n P arts ^ .

Imsi TO LaoAt Noncaa m So f pl bmbn t

Short Title

m.672« ** »

6 7 3s »

674• * ♦ •• ♦' • * * *

6756 * » « »4 4

676a « 4 » . s •

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. Tage

B1396 7 C u st0 m tfB ev ^ tlcm ) E e iU la tlo n S r4 9 5 9B rew in g E eg u la tio n i, 1 9 5 9 « , ,« .. ..

69 Customs Ag»ts(U<^oslng>'Begulatlons, 1959 ..7 0 D raw b ack fC u a to m s) R eg u la tio n s, 1 9 5 9 ..7 1 Im p ^^o n an d E sq > o f* » d o n b y A ir B ^n d ario n s, 1 9 5 9 ^ .,7 2 Im p o ila tio n im d ^o rta tio n b y P o st R eg u lad o n s, 1 9 5 97 3 Im p o rb td o n im d E x p erb td o n b y S ea R eg u la tio n s, 1 9 S 9 . .7 4 N ig e rT rm sitlL id & d ta tt, 1 9 5 9 .. ■ » , .. ..

7 5 Im p o rtad on an d E x p o rta tio n b y L an d an d In lan d W ate r R egu la tlo m t* 1 9 5 9; 7 6 S ro sttC n ^R eg u Ia tlo n i, 1 9 5 9

T o b acco (M an m ac tu r» y R eg u la tio n s, 1 9 5 9 V itu id o n (E b q ?o rt D u ties) R eg u la tio n s, 1 9 5 9

7 9 & id ie D u ties C ^en ^m t) O rd er, 1 9 5 9 , <S O E x p o rts P ro h ib W o tt C id e r, 1 9 5 9

Im p o rw P m W I& n G ^e ft 1 9 5 9 =

C u sto tn a P o rU O rd er, 1 9 5 9 ., . ., .. « . .. ‘ ........................8 3 C ii i to tas f lm p o rta tian o fF o sItiv o C In ian a to g n p h F ilm ) O rd er, 1 9 5 9 .>8 4 C u sttan e T a r iff (D u tiM an d E x em p tio n s) O rd er, 1 9 5 9 .. .. ..8 5 C u sm m s(W a i^b o iish iird fG o o < ls)N o d ee , 1 9 5 9 .. .. .. ..8 6 C u sto m s an d E x c ise M an ag em en t O rd inan ce, 1 9 5 8 A p p o in ted D ay N o tice .,8 7 B x c Ist T a rif f O rd in ance , 1 9 5 8— A p p o in ted D ay N o tice.. ..

C u ito m i T a r if f O id ln an ce , 1 9 5 8— A p p o in ted D ay N o tice

€ * » . S •« t « «■ * « •

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...............................................................................................-.I ll I . ,1111,11 ............. .... ........................ ............................I,. 1 --I

m' *;

Govmtmtut Hoito: M. 00

appo in ted the pentoM w bo*e iwm ct aet ft^ mpt «wm »4 po lu tiio o f the F»»t Sd tw h ilc licK to m i* t4d ^eappom tnM pw #et c« t^ th r.ir» ta^um * iirfth« BmSefa id* ife iiB i«o iw d i tSSK t fhw A pal,

; -i

2. The Gpvernor-Gwe«I Ix i* fu rther appo in ted the pm ona w ho fiiEw t tim e to tim e a« iK ^d ic f the o ffices apecified in the Se^d Schedu lc jijsp to , to be m em bcia o f the Fe Boeed o f C k iH om a aod Exdae w ito effect from the h r|£ da|TQ f A pxU » 1:959* .

B fiarso ttEhote

Chaizm an o f the Fedeta l B oard o f C uatom a and».-» we,-*«w *

Deputy Chairtnan of toe Federal Board of Custom s and Ex (m« .. ,4 ,* STAK lirrO ao it& EOmH ftos

jAM iaO t.m xtJGB (»u«M .»x . ^FTon-O ffic ia l M em ber a a • ♦ • m

r

: /

'SiCQtm&iSBMEmiThe Two Ch ief C o llecto rs o f G u itom * inK f E to ito a t k todqpuutoe^

The Ch ief C oU t^r o f C ttitom i mdttctH ia ch»rg$^th V ahtttk ittand X nv to tlfitM a Bow ch,

The duef Co llecto r o f C ustts:| an E xc ise at

The Sen io r A s^ tan t Secretat7 ;in ,c3u ie9e^too See^ ioa dcalk^un th . C ostom a and £»ei4 i tnattera m tbe ’ Federal M in istri^o lFm ancc. -

^ - -v

I t

Gbvmmtent Notice No* 67t

Cttstotm and Excise Afatu^ment O rdo toneef 19SS

W o.5S i2 fl9SS)

A prom rM EM r o f Ms mb e r s o f t h s FsoaitA L B oaito m tmmm mi Bacm

appo in ted the persona w hose nam es ate set ou tM toetoeoatfiiM liuB rt o r tboF im -Sd iada laiiagaBa to ho ld the l lfS tiS therS?eSSSj3S? Schedu le heteto W ^a^ jarOBa. toasfin t day o f A fid l,

F inst ScW EO t'O J

LChairnum of toe Federal Board of Cuatomt lUtd Exdse .. .. .. SrAK tar CaoacaE O ccm isr

Deputy Chairm an o f the Fedefflt Board, o f Custom s and Ex idse ., ., .. Ro n 'AIB Iv fm vsatB vSW A lAW O tJP

m

OovmtfH^f NotfCfNdt $7Z■ +

N Q T iC B 1*H E I J C W p 0 )^ d U S i* 0M S A N D E X C IS E

Custom and Excise Notice No. t

H oU f ta 01? A ttSNDAKcii:^ Cu s t o ms a n d Ex c is e Of f ic e r s a n d t h e Fb^. PAYittw roll Ex t r a At ib n d w c e

CiifmHmmttiiiApfU, 1959

Noitf^Tho Board toiU mt mmaUyprmidd£0cers/or service outside Custom portlimits, approvedwttarves, Cva^mhouSm^X^tomareast Cmommmedpremisetr Government warehouses and Post Offices,

B y v i r t t tE e f M c t lo n 9 o f t h ir C i» tW )M ,« B d E x i j i8 E O r d in a n c e , N o . 5 S o f 1 9 5 8 , i t is h e r e b yD O t i l lo d th A I ^ t h o h d U t i i d u r in g 'W h ic h p u b l ic o m c e t o C ih e P e p « r tm o n t o f C u s to m s a n d E x c is e a r e o p e n « o r o f f lc e r * o f C w tO B B t u n d ix c T lo * r c a v a l la b l f i /o r th O ;p e iw i i» i f tc e i o f p a r t ic u la r d u t ie s o n a i l d a y s e x c e p t S u o d sy n in d B u b l io H o U d a y s i « r « , i t tb je c i t o d te p fo v M lo n s o f p a r a g r a p h s 4 a n d 6 h e r e in , a s s ta te d b e lo w .

2 , *jHdooP mid w ^ W ew d iw c a .-^ A t te n d a n c c n ta y b e c la ss i f ie d a s e i th e r , ‘ I n d o o r ’ o r ‘ O u td o o r *a n y a t te n d a n c e v r h i t i t is n o t ip o c i i f ie d a s i t’ O id d o o r * i s ’ I n d o o r ’ * ‘ O u td o o r * a t t e n d a n ce in c lu d e s^

( i> b o a r d in g o f ih lp t a n d a i r t s r i t f f t

( i i ) c le a r in g o f p a i t e n g e r s a n d p aM e t ig e r a * b a g g a g e ;f l ^ la n d in g a n d a h ip p in g o p e r a t io n a l in c lu d in g th e c le a r in g o f c a r g o .

3 t B E a io i t id Geimtd 4 3 f f< ^ o f l r a * * - 'N o rm a i h o u m o f a t t e n d a n c e a r e

Hmtrs of Attendance

indoor Branch ^ Outdoor BranchPan or station and purposeJ^u - - •-

o th e r m r h in g Days

OtherWorUngDays

Batmday0 Baturdi^

lIllAn<)UAltT««» l^s t o

Iz^Noon| . f iO a ,m , t o2,00 p.teii

I i e f re a ♦ .» t

Af a pa - . ,(0 F o r R e c e ip t o f r e v e n u e . . 8 i3 9 f t . i t t . to

lli 0oa.m.8.30 a.m. to 12.30 p.m.,

1.30 to 3.00P,m.

• » >■

•• ^

j i ” .. A *V 8.30 M ttrtO

1 2 n o o n .8.39a;itiito . 12.30 p«m., i40p4«, to

4,0O p.m.

(i0> Forother buidnww. 7,30aiinvto

1^30 p.tfr, tob.00p.Trt>

7.30a,m. to 12,30 p.m.

* ♦

jbAOOa AND BOICE IlARtlOORt F o r j te o a ip f o f $.0 9a4n. to

-11,30'A im,8.00 a.m« to 12.3(^p,m,,

2«3Qpant to . 3.3O p*n* 4.

**■

( i i ) * F o c o th e r b u s in e ss 8,00 a4n.tp1 2 .3 0 p .n t .

SM a,m. to 12.30 p,m.,

2.30 p.m. to 4.30 p.m.

7.00:0,10, to 12 noon

7.00a^.tO *12 noon.

1.00 p.m. to 4,00 p.m.

r. 1

»OtthBiFonTat

( f ) F o r r e c e ip t o f r e v e n u e : 8 ,0 9 a .m . to t l .3 0 i u * m .

8 .0 0 a .m . to I 2 ,3 0 p .m ,,

a e » ift

• -Y

p ,m .

7,00 aan. to12.30 p.m.

8 .0 Q la .m . t o t l3 0 p .m .

( f i j F o r o th e r b u s in e s s 8 .0 0 a.m . to12.30 p.m.,

2;3(lp,m. to4.30 p,m.

7 .00 ajn. to12,30 p.m.^

1.30 p.m, to6.00 p-.m .

.♦ *

ieiV i i;iu'!j i i.j

OEEICIM* OAZETia EXTRAQl«>Ifi^y+20 ^

JSoun of AtUndanet

Outdoor SramhIndoor BrmtkPort or stolon and purposo

Saiuriko> \O0urWorJinej gayj

Othtr WorMngSaturdaysDays

Cu s t o ms St a t io n s : (t) N bn-frontiisr ?„Q 0a^to

12.20 p,m *7.00aJD U to 6.00 pm* witkftiioii*forioMit

]^ .00A m .to12.30

2J0pjst.lo^Skpm*

12.30 p .m .* «* »« *

of ijtii All days of the oftsk 6.00«4a. to 7.00 p.m.

00 Frontier * »■r a 4 «« 4

6.00|> .ffl,

Cu s t o ms A nti^onx i t (0 For receip t o f.revenoc^ 8.00«.itt» to

12J0 p.n i.^2.00 P4H. to

3J0p.nt.

8 .00autt.to lU O *.m .

i4 *

7.00 A A . to 3^12.30 pm.t

1 JO p4tt. to 6 .00 p jn .

7.00 a.m . to 12J0 pm .

8.00 a.ns. to 12J0pm .»

2J0 pm . to4,00 pm .

8.00 s.n !. to t2 .30p.rn .

(it) For business o ther & an as at (u i)

C pntm uD us attendance if availab le at a ll hours on all days*(m } For reporting, c learance, load ing and un loading, pastengers and baggige

5. Prior NotiJieationr^Bxtupt at frontier at^ iona attandanee betw een the hours oft 7.00 am . and8.00 a.m .j 12.30 pm . and 1,30 p .m ,j and 4.30 p .in . and 6.00 p .tn . m ay be jpvca to the public on ly upon prior application m w riting to thd proper o flScer, The application m utt be in ^ fona C , 1 . (a apechnen o f w hich m ay be seen at any C ustom H ouse) o r in w riting and at least four hours nonce ia required.

A pplicadoas in the form G . l.o r by lettef w ill no tbeinslated upqn for the fo llow ing aervkci, ariin fttttenta “ fo r w hidb w U l be.m ade locally

Port or place SetteesLagos (includ ing A papa) j C alabar j *W aterguard’ dutim in cm inectloa w ith il/3go$ A irport j K ano A irport j (f) Soatd ing o f ah ipe and aircraft;M aiduguri A irport. (if) laaae o fatoreaj

(« i) C learance o f pastengers and baggage.0, Peespayidtefor&eiraAu*ndatice*‘---PattmSttStsAiiKaioosaB»siStif) attendance g ivm to the public by o lScets perform ing eedaneoui duties EigaM ratfon b f sh ipp ing

iC tCe/ p(fi) attendaoM g iven by oflficera outside the prcacribcd houri o f attendaneeand on Sundays and Public

H olidays, paragraph3), ^7 . 4pp6eanbn/or£b;trnA [»< ffdm cem dFem '^Peiaonareqm dngthee!X tn iattendaneeofom cetaaho(uM

. app ly to m e proper officer o f C ustom s and Excise and, if the request is granted, the appU canl: n»a«t pay in ^ advance the fees eatunated to be payable. Pre-paym e«t m ay be w aived at the d isem ioK o f the propet o fficar.

The granting o f an appheadon it at tbs d iicr^on o f the proper o fficer w ho m ay refose the request unkaa he is satisfied that good reason ex ists for tranting It. , . . 7

R equests from ttpp licanui w ho are in defau lt in the paym ent o f charges on prev ious applications w ill no t h? granted until any account outstanding has been settled. The granting o f a request w ill be a ign ified by the signature o f the proper o fficer. A ttendance after 10.30 p .m , w ill b f perm itted on ly in exceptional eases.

8. C harge for Extra A ttendances.Nature of Service

(0 M erchant Shipp ing D uties;—(a) R espiration o f sh ipp ing

I

Charge

In accO fdan 'ce w ith the Shipp ing and K n^ig itio i} O rd inattce, Qtp* 206, S^edule, Fart 1

(6) Engagem entand D ischarge o f seam en, etc. In accxH tlance w ith the Shipp ing and N av^ctfcm(These duties are perform ed by the C oU ector O rdinance, C ap. 206, Schedule Part III. on ly at porta at w h id i a Shippuig M aster ia not availab le). _ * ’ ^

; *■ (i0 D uties N btaries FuEEc ax-q^& fp, lii re lation to Ship’ s Protest (Th^e dudes are perform ed by a C ollector o f C ush on ly at porta at w luch a du ly appoim ed notary is not availab le).

(Hi) Extra attendanceof O fihxra

3 - -I

In accoidance w ith the N otartea Publio 0 /d i' nance. C ap. 161, Seoiiu l Schedule.

7 i-6d per o fficer per hour or part thereof,

lH A p r iI4 9 l9 O F F IC IA L G A Z E T T E E X T R A O R D IN A R Y 42i

W h « .* * i^ * * ” ^ ^ * * ~ d ^ * * ^ * t? * * * ^ ^ * ^ ^ f* ® ® * o ff iC iH * re q \u ie < i, a p p lica n ts m u s t p ro v id e tra n sp o r t,

1 0 . e a ttc f td T O It g iv < ^ b y a i^ o f f lc o r u p o n i tq u 'e a t b u t th e a p p lic an t fa i ls to a c t

o n n i l re q u o tb A w ill b e n ite d i to n u d i a tte n d a n ce a s . fo l io u rt' O n a w o rk in g d a y .. ... i .. „ .Ih o u r*

O ft a S u n d a y o r P u b lic H o lid ay .. j .. .. . .2 h o u rs

. . I I * P^mm Qf C ^ g f i .^ T h e w a iv e r o f p re ip ay m e n tin c e r ta in c ase s re fe rre d to in p a ra g ra p h 7 O f th is N o tice la a c o n c e tt io n o n ly a n d m a y b o w ith d ra w n w ith o u t n o tic e . T h e a tte n tio n o f a p p l ica n t fo r e x tra a tten d w e e i t p a r t ic u la r ly In v ite d to th e u n d e rta k in g e m b o d ie d in th e a p p lica tio n in th e fo rm C . 1 . tha fill fhorgtt will b$pm4 w i th in 7 d ty i. T h is re q u ire m e n t w l i i b e s tr ie d y e n fo rc e d .

B v Or d e r OF THB Bo a r d o p Cu s t o ms a n d E x e t^ ,

' La g o s

ChptmnttHi 6llc0No\ €73N O T IC E B Y B O A R D O F C U S T O M S A N D E X C IS E

. Cwtom and Excise NoEcc No. 3

PBlMits *ro iNtim Ct)*toMt Amc a i, Ayphovaft WHAAVtts a n p Ex a min a t io n s St a t io n s f ' A N O T O B O A B O S H IP S /A u tC n A F T

Cmmmmm t Ut Aprilf 1939

Nefw--<0 2%i>Ne<f« Goo«wwe«f Nof/r# Nb, 0/1958.(l0AttmEmkimif^toVt*Cwtem$mdExei$$Ma»agmmOrdmdTU;eNo,SSlSSsecE<m67,

I . I j lo ft C to fC jj f t AtiOt N o a n im a l o r o th e r tb s 'n a n a n im a l o r v e h ic lein t w a e d to h a lo a d ra « t a a h ip o r a irc ra f t a n d n o p e rso n o th e r th a n a p e rso n w h o c a n p ro d u ce d o p u m e n to ry iw id e n c e , I f to re q u ire d ) th a t h e I t th e o w n e r, m a a te r , a n o f f ic e r o r a m e m b er o f th e c rew o f a sh ip ^ o r a irc ra f t o r a p M i« i|a f w h o h a a rp a a aa g e In a ih ip o r a irc ra f t, fo r i ts o u tw a rd v o y a g e , sh a l l e n te r a C u s to m s A re a a p p ro v e d w r» r£ o r E x ttn in a tlo n S ta tio n e x ce p t In a c c o rd a n c e w ith a n d a u b jc c t to a n y c o n d it io n s c o n ta in e d la a p e rm it i ia u e d b y d ie p ro p e r o f f ic e r in re sp ec t o f th e p a r t ic u la r a rea ,

t p ro p w o f f ic e r fo r th e itau e o f a p e rm it to e n te r th e C u stb e m e o f f ice r h o ld in g th e p o s t d e s ig n a te d in C o lu m n I I , b e lo w , o r h |tb e b a lf i«

io m s a re a s e tc , sp e c if ie d in C o lu m n I sh a l l a n y p e rso n a u th o r ise d b y h im to a c t o n

t

Ctdumnl Column II /I

( i i ) B o ta a n d T ik o C u s to m s A re as a n d a p p ro v e d m im tC o rp o ra tio O , B o ta . W M tv e t,

T h e G e n era l M a n a g e r, T h e N ig e r R iv e r T ra n s­p o r t, B u ru tu .(Hi) B u tu tu C u s to m s A m a a n d a p p ro v e d w h a rf .

(ip) L a g o i, C a la b a r a n d K a n o A irp o r ts ;

(а ) B a g g a g e H a ll a n d T ra n s it L o u n g e .

(б ) A irp o r t F a r ld n g A p ro n .

• T h e C o lle c to r i o f C u s to m s a t th e A i ip o r t.

T h e C o m m a n d a n t a t th e A irp o r t* a n d c o u n te r-

. S ig n e d b y th e C o lle c to r O f C u s to m s.

T h e C u s to m s O ff ice r In C lw g e o f th e p o r t o r p la c e tx m e em e d .

(e ) F e m U ti m a y b e s* ^

(t> ) A l l o d iB f C u s lm ir t i A re as a n d a p p ro v e d w h a rv e s .

(H) t j^ p o ra ry , a u th o r is in g th e p e rso n m w h o m I t la Issu e d to e n te r o r ta k e a p a r t icu la r a n im a l o r ire h ic le

im ^ tn d iS m ^ lf t th e p S in f t* ” ^ * * * * * * ^ * ^ B iis te o f o n a sp e c if ie d d a y o r d a y s a n d d u r in g th e h e u ts ( i f

5 '-.

IS 8 u i^ s* u p p S & b y su c h p M io n * sB b te d to a n y p e rm an e n t p e rm it a .p h o to g ra p h o f th e p e rso n to w h ^ m i t is

L

N « * 2 U V iiL 4 lO F P IC IM . G A Z jg T X E S X t3 tA Q R D iIN A R 5 c4 3 ?

Z*J^!rn^ujp^m4ifJ^P* ^

( f l) N o p c isp h o th e r d M u i;-—

(t) th » o w n e r, $ H « ^ ,f iS o e i* e« 4 « 5^

(u ) th e d u l^ ik p p o in tcd A g c& t O f o i" ' j i i i i tc r nS p e tso u i^ m p lo y cd b y t l ic o irac r o r n w sttfo r h ^ ag en t an d f i io ceed ln g o n h o e itl w id i h is n a th o n ty ;

Ciiti an y O o v en u n en t e tn p lo y ee ji o f f ic i i l o f th e ^ tlg e iu ix x IP o rts A u th o r ity ^ C o n s id e r O f i i^ r o r in c tn b ef o f H e r M a jesty’ * A n o ed f w e f, w ew in g n n a* 6 » tm o r ht’pmmmm o f w id en tity ca rd , * « » « fa ih ea :cc i! - ^ n o fw sd ttty s 'o r

(fa ) an y p assen g e r w h o h as a p d a« i^ faa .« h ip l io r ji ts o n tw ard ■ v o y ag e j

sh a ll g o o n b o a rd an y sh ip w h ich a rr iv e t in N ig e r ia u d ie o w n e r, o r h is ag en t, o f th e v ?sse i, co tin tin a ig n ed (

i io f th e p o rt co n ^ m ed ^

(b) A p .en m t fa b o a id a sW p m ay b e:—(0 g en e ra l, au th o r is in g th e p e rso n to w h o m it is issu ed to g o o n b o a rd an y sh ip o r sh ip s; o r

(it) tem p o ra ry , au ti io r is in g ih e 'p e iio tt to w h o m i t is fam ed to g o o n b M id an y p ir t ieo f iV Ih ip 0 » su ch (b y s an d a t su ch t im es an d su b jec t to su ch o th e r co n d it io n s as n u y b e sp ec if ied in su o i p e rm h .

N o p e rm issio n g iv en as a fo resa id sh a ll h av e e f lP w ^ t in an y case w h e re th e m aste r o f th e sh ip is u n w il l in g o r - re fu ses to a llo w th e p e rson co n ce rn ed to g o o n b o a rd th e im p .

(c) :K v ery p c r to tt fa ten d in s f to o n b o a rd a sh ip sh a ll p ro ceed to su ch A ip b y ti» e m o st d irec t ro u te • f ro m o n e o f t fa j p laces ap p o in ted fo r th e lan d in g p f b ag g ag e , im leas tb ep rt^ o m cero th ertr iaad rrec tf .

3 . Persim D isemlH irhing from SM pr.^4) pcam d iw m h a tit in a f ro m a ^ p sh a ll p ro ceed fay th e • m o st d irec t ro u te to fae p la^ ap p o in ted fo r m e h m d in g q f b a ju jag e o r su ch o fh e r p lace as m e p ro p e r o tn cC Tm ay d irec t an d th e re d isen ab a rk an d p ro ceed to t ire p ls^ ap p o in ted fo r fae eaau m ja tio h o f h ag g le , o r su ch odier p lace as th ep ro p e r o f iE k » r m ay d irac tan d th e re rem ain u n ta^ h e reca im p iu in js i im i to laav e* » eb p lsce .

(b\ A n y p e rso n * w h Q h r in g san y a rt ic les f ro fa a s lu p « cep t au ch a r t id eo as h e is em resa ly au th o r ised so to bring b y th ecasto m a law s fan de ish im se lfh ah le to th ep e iu lt ieap m v id ed m th e cu s to m s law s.

4 . O b jec tio n w il l t to tfae ia lsed to fae iis ttq ,h y 'd ieA u d io r i^ es co nce rn ed o fp e itn i ia in th e fo rm o f m e ta l

or p im tfc id en tif ica tio n d h es, to d o e i lab o u r.5 . T h eB o ard resep v e* th a i^ H tqcan co la tan y tin faw id > o q tasa tg i» T ^ rfa iO ii i th c r« fc r» an y ii« » « d |> e tim t

to w h ich ^ n o tice ap p lies^

u n less t iu t p e rso n is In p o ssess io n o f a p e rm it issu ed b y ' ex j^ t in L ag o s p o rt) b y th e C ta to m s O ff icer In ch arg e

B v O aU E R Q FTh e S n jo m o r C o R o fa t «k o B isc isc ,

L A O o a '

Got'ernment Notice No. 674

N O T IC E B Y T H E B O A JtiD O F C U S T O M S A N D E X C IS E

Cmgom faN f f is r fa f A T a tim Ams* 4A u tH cn u sao a m> X4Cs n s e d C ca ro s fs Ag e n t s

i \itAprU^X% 9 *

NotePartiadarctttmHonhdirecte4iopmmal4tX(ivmf^i^^ At^t^ejrmpre^proctkem that seporntt Heinets ioNt itM reqiAred fa v en a fad ^ eo d lr port or piau, Alt c x it i fag fam ce i, hoomtr, are vom tm tU titep expire or cere Tozokti.

O X K B R A I.

T h e a tten tio n o f im p o rte rs , e fao rtO M , ih fap in g co m p an ia iiu td o fb e rs eb iu ^ n ed is d raw n to th e C o sto in a

an d E x c ise M an ag em en t O rd in an ce , N o . 5 5 o f l9 S f i.

2 . AuthoTiites.^txhitct to w r ittfa an th o r ifa hehM gtd w M j % P ro p er ^ ce r Wreq u ired u n d e r th e C u sto m ‘an d E x c ise M an ag em en t w rd m a f iM , N o . 5 5 o f l^ S S j- to b e ca in tiw i o u t fey d ieim p o rte r , ex p o rte r o r o w n e r o f an y g o o d * , m ay b e p e rfo rm ed o n h is b eh a lf b y

(a) ap e rso n c^ fc fo i io e ly in th eem p li^ en to f th c ic ^ fa r te r.es^rtc fo ro w iie r io r

0) d p e rso ttl ic c f l icd w aC u ffam aA g cn th y th cB o a r^ e^ ^ Jw fa tp ^isd lS aw iic .

i t is em p h as ised th a t th e im p o rte r , ex p o rte r o r o w n er o f an y g ao d s w h o a r id iM b h n ae lf to « k » t i ian i t i t fo u g h C iid to m s m ay d o so w tb o u t aar iy su w i iu d io r iia tio n ox c u sto iM p g m t* * U ccscc#

3 , GofxrnmmtI}^artmeM ts,^ejri^leeeaai^toM t^m€iM Kme]^tseat»iA-AeAmtme*o£§»ifdsatomt

req u ired b y th e fo l lo w in g ; *■

(i) C o asta l A g en cy ap d q t^ ^ G o y em m efa D ^ a fan en ts j

^ ( ,* f ) N ig er ian R a ilw ay s c lear in g g o o d s o n b faa if o f N ig e r ia H o te ls l i td .

OFFIC^Atr GA lZfiTTE i^RAOROT^JAtiV 423irt A titii,

tho form er.

5. /?«/w»<fe.~W hett duty 18 pliJd by S llcenaed Custom s Agent oft behalf o^a M erchant, any reftjndauthoidtea vHU b# paid to tlie agent ^

6, ahouid be noted partleularty that; (1) an agent incurs the sam e liabilities under the laW i ftl thi im p& ftif, «tphm t hr otywar of the goods for wh<^ hi actt; and thai (2) a prlttC ipal is not

iwUayadofhlatimllabWtiaiuhdi^thieUiienislawsbioauaiheimployiiiiagittt, ^

i'

iMPLUyBBs Ac t in g M AtrraoMSEp AUlNt7. Form t\fAuthoriM,o^A person having business with Customs and wishing an tinpiuyee to act as his

authorised agent should deliver to the proper officer an authorlistion in the following tenhsThe CoUeemr of Customs and ISselioi

I •-■ 5

T

(ptiHf/uUmmtmd tracing namo/trader)lit —

hmhy ^uthorUoiu

IM .

»» •(print/nil nam p/«g^t}

m y/our em ployee, to act as m y/our agent in alt m atters relating to the customs and to sign all custom s docu* m enta on m yfouc behalf, ♦ for this transaction only/until further notice. A specimen signature of the agent appears below.

Signed

Specimen signature of

♦ B^lete whiefaev«‘ hiitiappiieable

W t atiihortiatloftihoold be signed by j (i) tiie abtuat im potteri estpof ter ot^ owner of tiie g^ds, if to individual t (ffl by o.neof the partners, if apartnership; dr (hi") by a director, the secretaiy or toe local m eager, if «lim ited UabaityTcom ptoy. Ihcte authorisations w)ll rem aw valid until cancelled in w tit«ng» ^ Principida m ay. If they w ish, authorise two or m ore em ployees to get as their agents, but separate autoonsations should be given in'each esse tod for each port. !

• *

41.

7-.

LicsNSBD CvsTQM a Ag e n t s

S* Apptieationtt^hny person wishuig to become a licensed custotm ag^t, at a particular port or placc^and into iwym btoalfof a pri^pa! whpTs rtcrttois^loyc^ j n^^Customs and IxcUe, Ugos, through toelocaT Cotredor. The apphcatipn must Show toe nme of the appliciint and the atyk under which he trades and must be signed by; (1) the applicant, if an individual ; or

OCtopies suitable offices or prem ises from which to carry on his business at the port or place concerned.

9. Further w the

SSimistSomiyttRiffividugls M6 reipomiblepemons andablei ifhc^^

of toe bond,10, liiVssKJto^W cencct w ill W issued ro the per«i|i nam ed m toe applicatioh tod m ay be used o«?y or

poet or fliaee imied thereof !

!

12,14mc4 m^ ^ Boif4 «id 5s«tie in*/, tt^m ta s5cmt *ayIi(iten(:*t!»thQiit iMi^lgiuog*jrc««^ IhSteJc^l^inA/, Mtiloy time, r*voic64iy<^*iamid/iWit<id.

13, Acts Agmis.-~-Thfi Boarct of Customs and Excise Accept* no renioniibitit/£}r imy act committed byanyogentUcfcnsedbylt, :[

Empx x>y & is n t o f Lx c e k s e d Cu s t o ms Ac* n t s

14, Fifm tyWiifig m employ»liomsedcintomi m hm htSxMm, respect of matteis relatmg to custom* end ^xdfesliOUlil iubmittotlie C(dieelUrof Cuiloiniisiid sttbeport concerned an authorisadon in me following terms >—The Collector of Customs and Exci*^

. Bottot4«««

I/We.(prmt/idlmmandtra^(itgfi0ii& 0fir»kr)

hereby authorise^^tintJuttm^oSUumidmttm twenty

fnJtwmisv> r^aiiJiSssp’S

tjcserty;<t<»>atasa^i!g>tCTrT«4t? ’atCt

licemed customs agen to act as my loot rngtat in all matters idadng to th* customs and to sign all rii€trtn^iB ^ documents on my/our behalf *for th»traniaction only/imdl further nodce.

Signed^

* 3>dete whii^ver is inapplieable,A sepamte authorisation should be given foe each particular port or p!sc» concemed. The aut^bortMtion

should be s^ed as laid down in paragraph 7 above tor authonsadoni to employees, Such authodsatbma remain in fort% until canexUed m writing.

Wg,,>i<*^C,^teaS^|>Mrtai»trrWW*aCT*»n-TS^f|Wir*>iv:nj>Sg5a;.lgaTVICTO-fc >-'r?’rtf»ir-a8etrjiMM8eal.aC^1=gar'»t=~>.aa^: -,,,-‘ ,-r“ -.-,'»

«-15, Agents Empfeyeer.—A licensed customs agent desiring to authorise an employee to «ct cm Id* hdulf

should submit to the Collector of Custom* and Exose an authorisarion in the same tenju as In paragn 4 above.

16, Conation of Issue of Xtomre,~l4caased customs agents are snrned diat it i* a tmndiriofi of theur licence that th^ sIm faidthdly anchuncotruptly perform their duties to aatiiliKttml of tile CdBectm of Customs andEjKstoatfoeportwhere tltoJi««^iause(h aodthatfoalitmiier^im/ageulsritoli^to fibeerre toch tondhuto hi li*h'e to (sutcelktb^

17. C<m«flS«/rb«JjfiV*bE(»h~17jeMow&g^<^ Notleea are hereby »vt^edt Ho. l52*lofl9S70flo 1(28S of i9S8e

^ ByOXtoDiOFTHS 4’ JBoAKo OF CintOKt a n d Excmi^

ItAOO*.1

Gitccrtmait Hotfee Ho, S7SHOncB BY pm B0AEU5 OF CtfSTOMS AND EKClSB

eitthMW imd Etofhr NoUce TTo. 6

TiiAiUUimsBHTor Gq<^ Aito u v Am

Cotkmum^t tist 4pH^t9S9Bt exercise of foe powe» dre Board of Customs and Bxdse, the foUowstg direction* are

issued m jxmcctof for toanshipmimt m accordance wtih theprovwOA* of Sections 33,25,79, of the Customs and Excise Marragonent Ordlrtaip No, 55 of 1958,

2. DejrnftttW^^Transhipment goodalare good* unported iato J^erii hy m or dir and detticied for inmiediatoto-etobrtafionbyrrdorrdrtoapBtoiwJriiieNu^ .1!They mdtude: goods destined for a foreign port or place hut faxid In Ntgetui in ortor j and good* wlubb

the importer wishea to return to foe cmintry of origia prior to retcaae fepm Customs contm. They do mt ihcjude goodA-d^tmcd for anofoer p< or place j» N^eiia, foe whirii aoe a stparjsto Ctovamment Notice entitle,'The carriage of Good* from one place to Nigeria to another,* ,

i

. A

OPFieiA t. GAZETTB EXTRAORDINARY 425Aprllf tW P

0) If tho g^^ *rti no lf sfcported lis ln tr|ft3h i^rit(3 itjj^ennUJ m ^

(e) Goods for trAnshlpmatt ftiuat not be d ischarged In to small craR which contain goods not in tend for

ih fpaaafth and, whw t landed In ft Customs area Ihey should, as far as practicable, be T tept iso lated frompthargoods,

(d) lilt gooda mw it b« tallied, whether fcom shore or frora^ the im por^g ship, to the esporting ship, and copies o f ta lly sllpa m ust be subm itted to the ptoper officer at the tim e of c learance o f the cjqportmg sh ip.

(«) T rim shipment goods must be transhipped w idua two months from the date o f completion of d ischarge ofd iO impordngsW p. G^dsiiO tttanshipptm w lthmdiispcriod w ill beremoved to a C rOvernraent W arehouse and^ereahcr fts^oitttftm w ill be In w comm^w ith prov isions for th^ i^ort o f goods from such warehouse.

(f) Except w iffi the w ritten permhsion o f the Board, goods for transhipment shallnot be entered oudvardsor loaded for e:^ortatio tt ln any sh ip ofless than o iie hundred tons. ^

" 4 . Eotiy .Ho) Theownerorh i5 8gcnlshaUcn^^ffie,gopds^pnaTrw ishipmentEntry inthe^form ^l7

in trip licate, and also on a Shipping B ill in the form C . 18, m duplicate. An additional copy may be tendered fa each case iftheownerrequirei a copy to be returned to h im . r *

0) B t the space prov ided on these form s for insertion o f the name of the aircraft o r sh ip must be inserted the names of low dte im porting and the exporting sh ips, separated from each other by an oblique line, ? The rotatimuiumbw is that of the im porting sh ip, ^ ^

(c) Goodsmuitbodeacribcdontheforins in accordance w ith the official Im port and Export L ist and the value must be declared for each item separately . Il^ere, however, a large number of consignmenis are to be transhipped, detaiied lists of the goods may be attached to the form s of Entry and Shipping B ill, the face of the fotm i ahowmg only details of the aggregate of the consignments under their respective Import and lEbe^rt Lh% G lasdficatlona. -

(4) SpHi^ i* rtid ie« i o t Cmtotm AirporU^dO Two copies of the Inwwd M anifest, endorsed as to foe value of eat Item , shall he subm itted to the proper officer in ' Ueu of T ranshipment Entry and Shipping B ill.The eqplas of the manifcit shaU bo prom facntly endorsed w fo llows s— ’

* ‘W e enter all goods on th is manifest for tran ih ipment to , * * ... * ,.» , * .on aircraft

T ranshipment Bond No.,.... < ..............dated

,,,, 4,,,.. t f .isinfprce.

tttms

a ji « s e «.

leav ing on

for the amount o f

ft .* a • ♦ * a S: a » a # * % ft s a ft ♦ «

J,--

J Agent.”Signed

(IQ The maater or agent o f the exporting aircraft m ust sdve a receipt for the packages on both copies ofthemimifestt ■ ^ , ", . ’ ' . / ^ .

S, Stmrltyr-'At the tim e of making entry for transhipment goods, the owner or h is agent must g ive wenrity either by Otah or by bond in the form G.B t 4 or C .B , 5 to cover the entire transaction from import to taeport, The security , fa an amount suffic ient to cover the duties and any other fees due, may be,‘particu lar’to «ver a single transaction, or‘general’ to covet a series of transactions.

i «• t... 14[.* • t ^ .1 «

id AdmntUtratrvf Pkes^to cover adm inistrative expenses, two pence per package or three shillings

and ftjurpenceper ton, whlchcveris the less, shall be paid on all goods entered for transhipment.

i. Z^ming md SffcHattgi ^o) No import or export licences are roquired for transhipmentgoods.

^ (6) Eo^ N.G.D;3 arenot required for goods whiiffi wrive jfr^ai^ place; outndfe^ Schedule Terri-

#fi thd frovlsfan* of section, 23 (1) of the Otdfaanee, goods imported intranshipment shall Mt he deemed to bo goods the importation of which w prohibited under the ImportProhib ition O rder, 1955* ^ut res parograph 3 (e))s

. i

9,< jRtnta^Ociodt landed for tomship inettt at any port at which the Board contro ls the Customs area |Sy t^ same rates o f Customs arca^ratas ordfoa cargo,ftnd, ifo^o^ to a Govenunent W anffiome,

deaUnitiw iffi ranbl.

l4 j:*«w f«orfoH .-^ 'IV tosffipm (Ent goods arc subject to the normal prov islb lis relating to exandnatlon, warehousing, and assessniant o f duty , under the Customs laws, and m itst be produced to the proper officer at im portation and exportstfon for such exam ination and verification as the officer m ay require.

shallfhsU

i

o m c ijm 0 A Z 0 T O E K ,* m A Q E D n g A R Vm

1 1 . * M n * h % » * h « « » MtotrnOsm^&m o o e map o rt/th e ttttiM cd an m u st |> e co v ^ b y b < m ^ am i

Sc T 2S i»& en t'^ '^ ^ y tw der iU th ce iid it io ift i * * tb * moper myen d o rse o n d ie o n ^ jd o f th e * j> p lica ti ip n > w h ich -w il l b e m tu m ed . to th e m u te r o r ag en t o f sJm tm n m ^ ^ u ig v esse l an d w il l b e th e p en n it to tran sh ip .

12 . CAangeitfSJitp o r i3e*b»o l»K i^ I^ a ftw thepasBng o fttam hh^ ^ doctaa^ * it beop iiiumottmry to am end A e nam e o f the on -ca fr jdng sh ip , o r I ts d cstina tiom the tf^h ipper shw id s jg ii a w nR «tm |U <» tt to tha t effec t on the or ig ina ls o f the .T nm sh ipm ent en try and Sh ipp ing B ill. The rM u« t w d l;^no rm i«y be gran ted provided I t & in respect of alt r ite ca rgo c tfyeted b y d ie en try . A fred i B ond w d l be t iep irca u r itere the des^don is changed .

1 2 . Discharge o /JS en d o r J l^ iw d ^ lJe iK m ih— T h c ix r^ cu e^ iK e^ n fb ri o f th e ex p o rtin g aW p o f a ircm ft w d l n o n n a ffy b e acc^ as su ® :^ pmtpf ^ ra tio m Tba o ff ice r m ty , h o w ever, req u ire p ro d ttc tio an f a ce rtif ica te o f lan d in g d u ly au th en tia ted b y th e C h is to m t ao eh »

r i t iesa tth ep o rto fd estin a r io n . * .

‘ ^ 1 4 .-S p e< m n en s o f d ie fo rm s in th is N o d cem ay b eseen atan y C tB to m sH ettS e ittH ig e ii* .

1 1 A llp rev u m s IS to d as& co ttce in in g d ie ttaM ff ip m o fg o o cb arestq ie rsed ed .

B rO M M U H N ttK BomymC0eitm»ism IB fc it.

iMxm

^otemment Notice i 'fp . d7dNO ifIC B BY BOARD O F C t^TOM S AKD 1K & C ISE ,

GiistCfHS■ . T K irM n ^ l^ R A b B ■ ■

€ommtimem:Ut4Pr&»l9$9In exem se o f^ g jw crs m ferred

’ m d vess^b ittansifth iou id * N h ier i* in accordance w ith the p rov is ions o f s^n ion t 2 I« 25 ,

39 ,48 and SS^o f the C asmm s tm d JSzdse M anagem en t O rd in im ^ , N o ; 55 o f1958 .

I .--< k» i)s w T^^ iL VW srr

2 . (1 ) Im port^ goods w h ich am repor ted in trsm sit a t an app roved fK 5 it o r p lace, and wM dhare en tered by d ie ow ner o r h is ago it as in traosie th rough l^ ger ia b y an app roved rou te p r io r to the ir r tr ica ie

bom C usto im con tro l, sha ll he deem ed to be goods in transit.

m Appreaxd Ports and P ih « » .---T h e fo M o m n g a re ap p ro v T p o rts m d p !au ^ fo r en try Jrp o d a M tran sit i l i io s (port), B u ru tu , W arti, P o rt H arco u rt, JE C a iio , M ^ d u g u n , Y o ia , an d la ir^ , an d an y o th e r p o rt o r p iae te w h ich th e B o u d m ay g a is^ y O T in M y p a rticu la f case ^ rc r te .

(3 ) Appmed ibu fer .— The fo ilo tvm g are j^ roved rou tes th rough w h ir ih goods m ay be ib tered mod <au r ied in transit

(o ) To andjtm DahotiUO^-^—(0 b y h i lm d w a tem b ag o s lin d th e < !S isto tns C raft it too iC d in d ie Potto K byo C teeh n ear the f ttw taer t

°^ (tt>by roadm aI^ c»M d ffieeh istom spoUU ld ii^ V

(6 ) To andJtom other/oragntemtoiy.^( i) by the N issan . R a ilw ay via Ia t g<y-,aod dCaoo and t l^ ee by thrm igh one O f ftd lo ir iz ig

f io n d e r s tad on a ; B ah aM u tu n i, I f i< d a» J f f i ia , l& m 8 o lam ,,M a ig ata t5 t o r IJam b a i o r

;(»> b y th e N ig em n IM lw ay a» o I jaR d ao rP o rt H aw o tn tan d td a^ an d th io ice ly ro ad d u o u g h M a id n g cfr i ' andonco fthefo ]lowm gfirondera tstic»» tD u *« l-Je»»ea9r0im b« ttjo r

( iif) b y lhe R iv» whkhtfnnah fa i b ielude iiU its a ff iuen tf j b ranches and od tlna m N ifer ia ; o r(& )pardy b y tfc r t jB rver N ig»» iw 4 pa^ ^^

(o ) by su ch od ier ro u tes w h id h th e B«ud m ay geneia fiy o r in any pa rdcu la r case app rove,(4 ) Pn-entry-r-^-Goods in e tan r it r& ay b e en te red 7 d iy t p r io r t» m ^ rta^ m th ac o r su ch lesse rr i as th cB cw o d n ay 8 B o W U ;ao T p art» B d ar|« > rto rp lace .

($ ) Goods m tep^ed in transit nmhe fe 'en fernd ’-A t the d iscre tion o f the p roper o filcer good# no t depor ted as in may be u llow cd to be enb lfed in ti^ iiisit w tb iii ff lje itcck o ftb ttf s in ifx l iB t O B fe o f the p o rts o r p laces iq ip to v i^ p iu r id cd they have no t been h m a C h u to m a eo n tro U

< 6 > G o o d s in r iam k m iW 'b e en ted r i & c co Q V ey m ce ! b y i id fsad sR d W iP in r id p a k u fb u ito n s reg is ter.

*■ •

^7■

aA ZB TtTE EX TB A O R D IN A R yl«^rU»i 9SS

3j O oddf lii^ tnuuit; triU bd entei^d iii d te fonn C . 44 in sextuplicate at Lagoa andPort «4r«soU tfe * ttd Itt •« O ther potta and p lacca,

inH Ig iirte* ^(gS A t the^dm o o# ttiak ing th# entiy d toow nei; or W a agent m uat, except in d iexase of goods the property

of goV ett»n«4t O f th ft ttm totjr to w deh tlw gpoda ore consigned, g ive seciirity eithw jby deposit o f a «u in eanal to the dotiw due or B y bond in the fom c.B . 11 or C .B . 12, for dueexportation o f the gooda or their dw posel o thw w ie to U se'H tllftction of the B oerd. In the case of goods not liab le to im port duty security in a nom i^ lU fti, lU fR cient to secuto com pliance w ith C ustom s requirem ents, w ill be required either by deposit or byboni *

(4) W here d ie goods are sent by in land navigation v ia the R iver N iger the ow ner or h is agent shall subm it in dupficsto to the proper officer at thoTJlace of entry a manifest in form C , 45 t and where the goods are sent v fo Porto N oV o C reek e tnm aire in the form C , 43 shall be subm itted, in dU PM cate, In both cases the proper officer w ilt sign the orig inal docum ent and return it to the ow ner or h is agent to accom pany the goods and be delivered to the offitoT at ffii id lto f o f

(5) B pw tftoen* foriry t tnentioned in th is K otice m ay bo Inspected at any C ustom H ouse in N igeria,

(6 i Im port «od fjqrort Item iceSr and N .c.l> , 2 are not requhed for I^ods, Jn transit. In the caseof ^dS in transitfrerngaypartof the s^edulodtetritoriea how over^docum entarycvidencc m ust be produced ihovring that the Exriiange C ontro l A uthority fit the country o f oripn has approved shipm ent to the country of final destination* A

JW t.»^ 'Phe fo llow ing foea shalt be paid by the ow ner of transit goods to cover adm inhitrative expeniei t-

j^ i G eneral goods tw opence per package O r duee shillings and four pence per ton w hichever is the less.

one penny per package or one shilling and eight pence per ton w hichever IS the less.

The abjove few are not payable in respect o f G overnm ent G oods.

qf (^oodr.<— G oods in tranait are subject to the sam e prov isions relating to exam ination aopraiiem ent, w an^urii^ Jtod tW M Ssm ont o f dutf as goods im ported for hom e consum pdoni and m ust, ;t£M iefoto, be p todui to the proper officer at the port or p lace of im portation and of exportation, andnt any pm nl dunng'the transit journey w here th is m ay be necessary, for such K tam inrtion and veriheatioh as theoffifor m ay conriderneccssary*

(5.\$«cuting of G ooA 0i4tof j£oefc.-^% e B oatd m ay require goods in transit to he conveyed under C ustom * lock or tesi from the port or p lace of entry . Such goods m ust be so stored in the convm dng vehicles and vessels as to perm it easy and com plete inspeetkm evany stage of tho rtw M R dourney* the lock? and seals m bit Put be brokett by any one except at the d irection of ah officer, If locks and seals are occidehtally broken a report o f the fact m ust be m ade to an officer at the earliest opportunity . G oods not subject to C ustom s C ontro l m ust be stored ieparatcly . “

PI'J?*^«®^V< 3*(»dlf/-^hQffiditbeimcMiary

transit so that the orig inal w elabt, am oU nt, th ipe, aixe, num bering or m arkm g li altered, the ow ner or hts agent ahall a^ ly to w riting to the nearest em stom s pfficw specify ihg Jhe im portation pa^culars of the goods

a fill! d ffli& iprioa of the to-pa^hg O f re-m arjang to bedone. The officer,, if satisfied, m ay perm it the ‘ and fo 'toarkm g im d eadoito fill docum ents aecom panjung the goods.accord ingly .

m ark any go& da in

required to*Pt, i|3fosrrio» of H ere# C0B W «pfe*o«,-^»7^^^G transit m ay beailow ed to be re-

em ert4f^f hutoe cohsum pdbn or w arehm ising at any port o f entry prov ided they am hot P fohib lted under the Im ports Prohib ition O rder, 1959;

(fcyvm idicancesiuw produced if dm go i^ are aU bjert to licence i and

(e) foe goods lue ptoduced for m rtm toadoh by the proper officer o f C ustom s/(f^ ThtO 'fo* or h is egentm vw tpay the d i^ on foefodw ^to^h^ebnfoequanri^ exported arid cifocr

tine titia ittlty^'"^^U itere' ■ fcf trans t^t - SE.

iPm of ef ^o itorib»,*--W ithto tw elve m onths foom foe date of entry of any goods m transit, or sufo fiirfoer tim e as foe B oard to any spcdal case rnay afiow , foe ow ner or h iV agent shall p tpduce-a certificate o f landing signed by the G ustom i A ufoorities to foe tountrt to w hich foe goods Were sent. G oods m respect o f w hlfo no satisfactory proof o f exportation is produced shall be deem ed to have been^onsum ed to N igeria and foenew ofl W ho em lm d in to tom d to ttapect o f such goods shall pay foe duty as assessed by foe officer. W hSfolhe dudto pn lu fo goods w em eefof^by k d^osto fo fdepQ fo shall be tfoea as foO ; dunes of curtdm s,

. Provided that lW pm ent on^ardr«h ocean gptog vessel shfo be sufocient proof o f ^portadon.

' Jb iifi^ fif^« i ‘ori)f,-^^hedw neroph rdeasedfrom any obU gadomfofered in fo under bond, of be granted a refund of any dcposirm ade, as foe^oase m ny be, to tw p^ of any ^^s for w W fo satisfactory proof o f exportation has been produced m accordance w ifo paragraph 9.

.428 OFFICIMj GAZ^mS EXTJlAORD imRY m2hVi4s46

' II^-^HnvlRTK iM icrtl. Jtepori on Arrival from Foreignj—^^. im vbg direct fiom ford^ and fattscsedii* to ]^zceM ^

- tern tdry* t?iaF6itQNw6G reek0r^a ^ R iv<£r iliittie |}0 ttiatbef««mC54toie-case O f trafBo via Porto Novo C reek-; and (# i) at B tltuoii O r W arn lo r tidEBc vim d ie N%cc><Bec x iw va.

^12, C fcamac«.~W hcth<T ;m bal^ or iM iiy ing a& y <9U fo# d«P» aa tiiP iR t idu li be cleared ia the Ibcm , « ^vx xeport Inwarot aiid the d iixctions Oontaiad i ia ^ piecedihC panqptai o f th lb Nodoe*«*" app ly them and to aay goods

^ By CH tavaoTTHK Bo a r d o f Ccnro iai aKDC^aaiL

Uaot

S

Chvimmmt NotiuNo. d77

NOTICE BY THE BOARD OF CUSTOMS AND EXCISECGmftmtmdSmdtoJSMct N», t

TBi CAirndfi or Gd(»*»iiOM c w f Po i i t oiiPiJwsi m Nio b iu

Commnem*r^iUtApri!f%B%9Nota t (1) This Notice supersedes all previous Notices dedirqf with the coastmg trade.

*

9

nrnthHed in this Ni^erm he injected at am Custom Bouse, astdUusyhepntiteiprreatAy' provided they inform j» tul respects {including colour) to offiaal spectmeta,ernotJ^' information in respect of carriage of goods i (t) anattsisefrom one port in Ni^ma to

(ft) by mrfrom om Cmunns Airport in Nigeria to another tand is ismedfor the information andgtddcaieeo/ Shippit Cmpanies, Aacrc Cpera CosHpcmisesmi others ctmcemea^

;A ^OASTWKB

% Coastif coasting rfapi, as defined ia sectioa $9 (!) oFAe Cutfoma and D ccaeM nMBmestO idapc No. M of 19S8, and aB stups Jhwnt fo idgn carry ing goods fioai one poet in H tgeift M snoth port therdS i snsu fae deemed to Be card ing goo cM stariie,

3 . Types of Cargo.— Goods carried coaitHw ftB in to d ie loUomng catqporiea

(tf) Unexam ined findgacars^;

0) M goods expw fed on a duton jjih B ifi o f lad ing j w sd (e) O ther goods*

A

die goods sob ject to such conditions as the officer m i^ see fit to endorse on the xeqti^ Ynbere m ots coove*

Whetekoods for exp^dpnon a (hjouji^hiH ofladmgtrewriedcotitishe bodtoopiss of thehai d/SSy (reepsaagraph4abave)mnstaccQmpanytheOD‘gifl4trsnsiEe6»TOti^pO£tqlI(rtdiog., * * "

both copi^ of any entry for goods on thimti^ Bjils of Ladmg (r^ plcspi^h

Unexfinmed & rugn cargo and goods ibe exportsdaa on tdiRHiid) B ill o f XAdkgnmst be Nm iad in to aCosto^ares, un lesape^to^bytfaeprbpet'o ffieertobetia iu& lpp<^dtiecf. A fio thee ty j>a»oCeai« inu« be IftndCQ ^ ill ijppYovrd vm stf.

O F F iC lA l/ . 4 2 9 ^tttA p d n i^5 9

« * -S h ^ o r o f Q < K H Jt fo r H o m e O w jw m p tio f t,*

^JAnmdmtmt to ilromiro^^ysnim eood$ nie toimd to b e lo ^cd u x ex cas o r eh o rfc o f th e traM ire , a f te r e lM U ran o e o O tw erd ii th e m iw ter o r ag en t o f th e co aa tin R ah ip # h aU m ak e ap p lica tio n m w rit ing to th e p ro p er o f f ice r i t th e p o rt o f lo ad teg In th e fo rm 0 . B to am en d th e tran s ire , sp it in g fo e reaso n fo r th e d isc rep an cy .

1 ■ ' ■ Am .■ ■ V /..'■

S , U ire rn /14 ff iw /# d ^T h it p a rt is ap p |* cab le to a irc ra f t w h ich ca rry g o o d s tfu b jcch to C u sto m s w n tro l

f ro m o h e C u sto to i a irp o rt in K Ig e r ia to an o th er* A irc ra ft o n Jn tem a l, f l ig h tsh o t ca r^g g o o d s au b jec t to C u itO IM c io tttto l f tw ijf lu rr tv d n tj w ic l d c ijp ftr t £ ro i^ i f t jC U B tO fn is l i irp o rti i w ith o u t C u 8 tc fn is^p in t is> I i t ic s«

i (o } ^ X J^am to tN ilb to ig n to ii io |tm |:■ 1^ :O th erv o p d i* . '' . r - ■ ■

1 (H J iM tJS eK fy to 5 W p ,* ^ l& fo to am rto ie * a ra to ed fo re ign ca rg o is lo ad ed in an y a irc ra f t th e agen t o f th e a lte ra fo sh a ll p resen t to th e f> rO p cr o ff ice r carg o n ian ifM ts in tn p lica te -m th th e w o rd , "T ran s ire ” w ritten p ro m m « ttte o n e t^ p eg e* ^ th a s ig n ed d ec la ra tio n o n th e las t p ag e th a t th e tn an ifcst isa tru e acco u n t o f th e

ia r^ t If th e am in ten d ed fo r m o to th an o p e C u sto m s a irp o rt, sep ara te m an ifes ts m u st b e su b m itlo d fo r ea t* ! a irp o rt o f d estin a tio n . T h e m an lfo sts a re m b e c lea r ly m ark ed , ^U n cxam u ied F o re im C arg o 'jan d , * O th e^ d o o d i' X lf th e la tte r la ap p h c ib lo ). T h ere is n o o b jec tio n to th e tw a^p es o f g o o d ap p earh tg in th e IIM n e m atU fo st p ro v id ed th ey a re ! c lea r ly d is f ln g u ished * rA fte r ap p ro v a li th e lo ad in g i& fep lto e im d er lU t* to n d ltio rts w i m ay b e en d o rsed o n th e m an ifes t b y tb h o ff icer ap p ro v in g th e lo ad in g .

n i C /lom » to ^ --M an lfes ta^v i^b e trea ted in an resp cc tsas tran s ires an d ,w h en s ig n ed b y th e p ^p e ro ff icc r, W illh e ith e au th o r ife ir fo r th e a irc ra f t to d ep art, rn th e case o f a irc ra f t f ro m fo re ig n h av in g o n b o ard g o o d s frw n fo re ig n to b e a { ic l^g ed atan o the r ,0 item a a in fo rt i t w ilt b e^eecS sary to su b m it a fo rm C . &, in d u p U - ca te , In aM tio n to th e tran s ire , an d d ea fan ceo b ta fo ed v •

1 2 . ^e tfo » n tw d iip iy to fi)« h « o fto « .~ O n arr iV a ira tth 6 C u sto maa iip o rto T d estin a tio n , u n « x a in m ed ,fo re ig n ca igo w il l b e trea ted m ro sp ec ta aa fo o u g h im p o rted d irec t an d ^1 1 1 b e su b ject to th e p ro w sio n a o f sec tio n 2 9 . 'O th er* g w d a fo M r p s to g rap h 9 ) w n i b e re leased fo rth w ith p ro v id ed th e p ro p er o ff icer is san aecd .

B y O ito B R O P raEBo a r d O F C u sto M s'aN D E x c ias ,

La o o s

w U l

Gomnmtit NotkiNo^ 678KOWB BV THE BOABD OF CUSTOMS AND EKCiSE

Cuftonts and Exdfe Notice. No, 9ApFROVAD O F G aN B R A D a n d Fr iv a t b Wa b e h o o s k

C<fmtmiemenitiftApHt,t9S9Noieir^i) SpiCimme g f all fomtt mentioned in ihk Notice may he inspected at any Custom Houses and

may iS« pHnmprivatt provided t^ey eonfom in all respects (including coiowr) to the specimen.

(2) The aHmtioH (^tO00hoasit h^*fii ihippim eidnpaim and others mcemed is dram to the Customs and Bm»MaHa0mmtOm^mNoJ$^1^8aHdinphmeutarPartJVther^.

0 1 4U*idsiim(Jkmes arevalidmtileupky orfepocaHon.O m em i."^T h e B o ard o f C u sto m s an d B x d se m ay l icen se an y b u jld in g as j.* -^

to ) a g en era l w arth o u se jf th a t i t to say , a w areh o u se fo r th e w ard b o u s ln g o f g o o d s w h ich a re th e p ro p erty o f th ew w o fo n n ek to p ero f o f an y o th e r p e rso n { o r;

(b) a p r iv a ta w areh o u se , th a t is to say n w areh o u se fo r th e w areh o u s in g o f g o o d s w h ich a re th e p ro p e rty o f th e w ard to u sak eep er o n ly r

fo r th e d ep o iit o f g o o d s to b tt w n reho u sed 0 0 A rt t im p o rta tio n w ith o u t p ay m en t o f d u ty ,

2 , Idcttm and IW .-^A licen ce , w h ith co sts tw en ty -fo u r p o u n d s, ex p ires o n th e 3 1 st D ecem b er, in each

year.3. Goodiwhkh nm be goods which are liable to an import duty of Customs may be

wa^ouied^ fioit ^porteti^ ^t^SS* ’*^din^ m*^^^Xe«p cjcception of such goods as are4. to ^e46tot^d«*f.---Evcrywaidiouse keeper shall 8^^$ own expense I--

(fl) pwyfdft ftfiid lllftJhtftbiftt tho wftfrfibU 809ttti 0fftctofy q IBc Cj i Iftvfttpry IU^<J aauitaxy accommodation for the p to p ar b ff ito f i w ith le^u is itB fu m U u to , l ig h tin g jm d c lean in g

fo ) p ro v id e an d m a fo tah i tu ch ap p lfo n c to * an d Jaf lh td au < fo o fo e r fo d lit ies fo r th e ex am in in g an d ta lq n gacco u n t o f g o o d s, an d fo rse« ijtm g .lh em , as to e p to P erp ff iceem ay .req u ire i

(c ) s to ck an d a rran g e to o I to o d a in to e W a reh o « i|e so as, to j jem p t reaso n ab le access to m id ex am in a tio n o f cv e ry co n ta ine r o r lo t q f lu ch g o o d s a t a ll t im es j [

(d ) p ro v id e a ll n to o s ia ry lab o u r an d m a ter ia ls fo r to e s to r in g , ex am in in g r p ack in g , m arld n g s ig n fo g an d tak in g s tack o f th e w areh o used g o o d s 'w h eo o v er th fr p ro p e r o f f icer so r isq u irea ,

co o p er in g ,

K<fell,V«L44DfFKiaAi:. 6ii2g!rTEmtiitmmm

aIrtaHingfdr wew»Ifen^orW«i^ioa«^ dldt^ intoil*C. Ch8tgeattheport0rpkcei&wM chthepi%ml»W i»iij^wM r<t^^Me^nteiiQd^td!^1& i^r

The fdlofl^ M enttstidn mart(a> yrhe&er ^e:^pUca4cnx If &;r ellcewe^,^wr0^ar^^^0) the name of &e proposed tvaiehouse keep& ; '

* y the type of goods to be deposited;

(d) theeltwdon anddoor free of Ihepretiusw to be Scens^(eY the capiiaty' ni In^etM gkllonf of each tank of vaesdi to be used for the storage of bU& li<|tiid {where

applicable);

(f) the maximum amount of du likdy to be involved ft ihy giveti ;Repurposefor which die Hcensed w^frdiouse if required Cr^lHfiii^ ffOtily e^»)f

6, Preliminary Approval,—Tht applicant vdll be informed whether or not it i» liiCendid to license the proposed warehouse. On. receipt of piel|m inai jq^rovafe the app^cant m» then dpr provisional approval.

7, PtaiadomL Approcai,-^*Pbe applhatkai for pfovidonid apprtwat shoidd be stfothltfad In wrfong to the GoIlK tor br Officer-»in.i*Chtt|PSat the jiortor idab; «frhi« tlfopifiwaiH« afo iicuafod ate IntetM cled lobe built

foiiioesuch^OBSm-icy*

Detailed plam (in iripheate) of the i>remii«* tti»t^be *UbdMtted w ith th^^jflicition, fnj^trfi(^» the phms should fod^ifo fogjp^dog otgej^x^ fo^f^hmite in relation to iuimuoding bwif^ngs, modways,

ItifoniaalyfoatptovM ionaiapprowdwilElbeiijranttdj^^

(oA foemamd(»roftbp«aH»<41ic«!b(di«»foh«*ieopew««toa ptddfeitH4^ fee"capable of being undetconstant observadontherefrotot ;

(A) the buUdu^w wettconatrwxf^dfffono^btidctKoe^Xc} dooii^ ariS of tliicfc lii^ood or laaettf* tiniS if tht rttiaxiet

cannot be lifted oT the rum^ic mwt be ieob btdfed fo theliniels,oa^inilde;aad dai plttssoldered over or otiberwise fitted so that they may not be removed, nor the doors lifted thetKKJra. Nuts must be fitted to each bolt O il the leittir of the door, and soldered over Of otherwise rendered incapable of being removed. Doorr must be fitted w ith at least <mc strong metal Iwu- whidi is citable of tajong two heavy padlo<^. ;

(d) each wndow is secured by aflBxing, on. the ouaide, vertical and horizontal metal bar* m iaait d" <h»biwhich must be embedded hi the aurrooftcjii^masonary,. and »f on the ground floor, additionally sccurwi by, aflBxing to the bars, expanded metal of small mesh 1 ‘

(e) each w indow is shuttered on the inside and may be lodged and bolted from inside j

if) roofe are securely constructed and fixed to the fops of the walls, and, if space* are left for ventiiatioo purposes, sudh spaces are secured w ith ei^ianded metaf, IPcami^ted icon sheetslare used for rooft ifaiymust be securtly bqlti^ together m aiidh a Wiamer that tiiey cieM»t iH! aeptneed JK flKpjired foo roof must be ceiled.

■ >

1 8. Find AppromL—Wien. the buiIdiB®t are in accoidancfc wKh %e fotmo of the ptsviikicud approval written application should be madefor finaiapprovsdr ab4 f«»si»d tfaetrfo ihoidd b# complefod bom w r bonds

S lim it foe types of goods which m ior bedepo*feediit»pBi:rioular'af*n^owe,

9. Ntfoceilemdj-^Each Hwttsed wiadioasemuotdMayott*b«wd tsowtlwauBaent to the wjurehouso the official number given to the warehmite, and afew indicaie foeswan foat it sa a wiMfcpwie licensed % tho Board of Gmfoms and Kxcisc.

10. Re-apprmdj—X warehouse is re-approved annually by tenewii of the 1mo0» Upsat -appM eaji enL by. foe warehouse keeper. Should foe Board of Costoma arid H«nfo fi>g any reason intend to revoke or nw retyw foe licence of a warehouse, three months nodee wilt be given. No goofo rrmy be dQM >uted for warebouiing ofterfois notice ha»be served.

If any goods refoaitt in warehouse after the date ^ecified, «r «uch later date at may be aUoifod peemiiwtm may be given for such goods either fobe rewarehouied in ancH^f warehouse or the foods may be fcmoveo tofl<jfovemiM cntwa«Jiouse. >

11. .dftercftwni.—W ritten permission must be obtained before any alteration or aefoidon i« made to any licensed waxfoouse.

__jffmer of opetdhg.— Bxtept w jfo prior s^provah a iicwssed warehouse must not bo opened other thanupon such days and during such hours as may be tpnrowd by the Board of Customs andBxose and stated in fooptovM iQnaliqjpnwal, If at anytime dtewti^im ittlte^deei^jfotfo open disriis!| tlwapproved d^s or hours, due nodee of efocing muse be giTfo te fo# ptt^r clloer,

Applicatkaik for perittiftsion to temaia Opin diK ing forys Or tinM is not epp<fo«d, shoidd be wMde iw foe warehouse keeper on Form C. I to foe proper officer,

Uy StoKOgo if Wmgmied tSSstkft.—Goods in w^tehouse must be artangiid and stows! m thitthey ore easfly accessible foteW umharionbTffiepn^roffieef.

12.

OmeiAl> OA2ETrfcmTftAO^^

Wihii in4 IpMti MUttnct be a^vrod withrodiee goodai and tobacco itfuit he stowed bt such part of the ww^ouii M laai)(Krfdcally ap|>fov«dtof thatputpoia.

Anypat^goaibundditmascdJhwatehouaemustberepairedimmediately. ^

14, Dk^3*6l of Paokaga^'-^'Btmty packages of all kinds' which are intended to be refilled must be iHipt apart w»n those a^dy^dlical and. all emptjr package which are not intended to be refilled must be re- mpVfd ati^i^ficiiMndra'wareh

tSr 4^ }FrnvAoma Kti^^t~^'11ie warehonae keeper Is alone aiiswerabie to the owner of any*goodsdepoaited in his tvafchonse for their lafe cuatod/ and for their proper delivery. He i? also responsible for tired«d«sbnitt#goodi,

. S(fify Oj^r^.-^AU steps, stairways, tunidoors or apeniu^m the fioors,. or in other parts of a Warehouae,inustbemadeandkept8afeandaecure,andfiredoor3and omer tarergaicy exits kept unobstructed and in workintorder,.by the warchowse keeper so as to prevent tire risk of iniury to the officers in attendance atthfiwatchouso. /

1^, OfficM Loohs Ott Witr0luH4i«,‘ The preltminary approval of the warehouse will state whedier^or not thn warehQuie jhaU be lotted with official bidta in addidon to ai^y applied hy the warehouse keeper. Should offioial locks be ailpenaed with, the warchome keeper must| in addition to thnnotmal customs and retciae requiratn^ts appUc^le to officfally locked warehouses, comply with such parttcular conditions as ^ Enird of Cnstoms and Excise mayi fa any particular warehouse, require, before approval is granted. Til«e pwtietdw coadWoas wWch be varied In particular warehousesi are set forth In the following

■ paiiiitraphit. /18, Sooht and Aeiduntii^tho books, records and accounts of the warehouse must be improved by the

Board. Books in which the stock accounts are kept must be bound books and must be used exclusively for the accounts of the goods warehoused. Supplementary records may, if desired, be kept m loose-leaf ledgers ,or on cards, with a reference to the principal account.

19, Advkt of JR«:stp#,*^Immcdlately upon arrival of any goods at a licensed warehouse, dte warehouse keeper must report such arrival to the proper officer. All goods must be warehoused in the containers or lots In which th^ wer« entered for warehousirig.

20, Sbi^l^nM^fr.^HaehconsignmentofgoodsreceivedmtothemrehouseiWhedierondirectimporta-r don or from another warehouse, vnll bn given n serial number by the warehouse keeper commencing with ^0* 1 in each cateni year, This number together with the yean is known as dte >1Stock Number* and must be quoted In recorda of receipts and deUveries and on all relevant documents.

Stock Numbers are to be ahovm on all packages a&far os practicabio,~tn addition to any import marks and ~ ntnnbeni already thereon. Bulkg^odsaretobesaltablydistinguishedbyStockNumbertothesattsbction of dtoptopeftiiBcer| ' ' '

21, f^cord qnf?lC'ei'f»*~Accounts of goods received must bo kept oa the left hand page of the stock accountandmuitihowihofoIlQwingpBrticulaAj—-

fn> (1) datoofree^iffitowarehousei and ,(2) in dre case of receiptafrom ether warchouseisi thedate of first warehousing j

(b) mmaofpiWonhtwhc^enanredjiegQqdlaareenieredi, ''

(e) deicrlptlon ef die goods according to the import entry oc removal account (d) itocknumbcf} {

(#) itam* cE import vasiel, or of warehouse whence, received}. /Q^imukaandident I

fg) rmmberof padtagMi ih) quandty wi^/or value, and the rete of duty j (i) the name of tire county of origin of the goods.

Viihin drepfUdregw In i <»nsknment are not uidlbrx^b the account must show th^e particularain respect of. eai^Pickage. particulars, so far as they are available, must be recorded b, die stock account on the 4e me ipimme reamed tatotmreftowe, Partlcul*u» not available at the dme theioods are warehoused must be recorded at soon at the qffielat landing account is to hand. Where partions ptS consignment 'are received on mccesiive doys the particulars of daily receipts should be recorded in subsidiary account and the total transferred to dte Stock account when the comlgnmcntis completed. In theevent of any change lathe rateof duty a% tototoed at (^) above drt officer should be requested'to ifttiat the ttliemtion made.

22, record of deltvenei must he kept on dreright hand paire of the stock account attdrm»tihowt>^

(<0 dateroldeliviari(h) descri|Uion, ntunber and date of entry :(cy idendiyidg marks and numbere of parages; .

number of packagesj («y quantity and/on^ue;^ ia the case ofexportS and stores, the name of the ship or, If for shipment at another place, the name

of thf place of shmmcirej,

(g) in the mane of removals, the name of the warehopc of destination.

16

mMiQWU GAzgrrE igTOAosan^Y J^0.2I,m46An

JdMvm’esmustiierecord^ h^or§t^giHi<k arg a(CiHaUy 1]<i ‘td/robtiesr0h^tm lS1ja%#Uftioid* t9*4tack accotint have been delivered the $tock account must be iM lonccd mhd the atock ahosm i» exhitutedk ’Hi* numbers of the stock accounts closed dating the month must be advised on the monthly retutna (inspimt- graj>h 27).

23. dUer^^sKAemtmU.^^o mimr^xxsiafbctmdn^ A6^sto:!km!xxmis astdaxtjrneceM KyeMrT*^ is to be Initialled and dat by die warehouse keeper or his authorlssi cmployns No alteinmott in « moc%iC account which has be inidfUed by the officer is to be made w ithout hliptiorconsent *

24. Accomtt to he uoatiaBie/or/mprcho».*--H ie stock account must be kept «vailii!4e Ji»rlnapiCt the officer at aJi reasonable ttmey and he must be allowed to take yudi extracta of the |»irticula» a* he majr require and to sign or inidd any of the records.

• . i' ;■ ■ ■ ■ ■ ' ■ ' . • •

25. JPresertaiion of AM)Uti^*-^M. slock accountt and r^dve documents mutt be pmservcd for a penodotat least two ymrs the date of the last entry.

. Offirr iS;cord!t.‘^-~Htewsr^oUse keener must produce to the on request any invoict^. deliverF'notes or other documents, or any substdisiy stodk accounts kept by bun relating to any of die goods.

26

Officer not later than me first working day following the expiration of each period and must show sepittt* pgrticulaw of deliveries:*^

(0 for home epnsumptipn;

(fiji for exportation and stores;

(in) for f«noval to officr warehouse,

(b) MonUdyj—Ayn. die first worHng day of each month die warehouse keeper must deliver m the Officer a Balanced StodcReturm Separaleschedules andKUunsforeachtaidffixatmgofgocKht^orasJnjnrfescithetw ypepr«icribedfo)mtimfttodme,aretoberettd«red, ifffiedclhcr»w*mfew,htnwwu'»g<xidsisfi»cs one tariff rating may he included sepatately In one scheduK Tim stock numb«c» closed daring th« monm

f• i ■

should also be showm.t- '

28. ^tockteiyh?»^«y W h«icver the war^QittB keeper tikes atodk of the goods in warehouse he must as soon as the stocktaHng u completod, deKver to the Offiecr a copy of the$to^aQ:ouatshowmg fiirmch stotik number the number of packages or units together w ith the quantity and/or value cf the goods on hand onthe day on which the stodcht taken.

(6) "W here it is not the practice of the warehouse keeperto take stotk periodically, hh is required, tn take stodc at intervals not excecdui* twelve months and to rend« the account requited above.

A certificate as to its accuracy is to be given at the foot of esdi return rendered by die warehotm keeper dr his authoiised employee under (n> or f 6) above.

29. Limit eftim&fof warcfe«w/ff|.— Except w ith th® sanedon of iheBoard of Caitcwni and Bxcito no good* warehoused tinder the conditloiui or this Notice may remslii in « private warehoule longer than two years. A t the expiradott of the period allowed thty must be delivered for h«ne esnsumpdon, for exportsdoti or for shipment os stores, or re-warehoused. In the latter case a request to rc-warehouft, ilgnad by the watebouse keeper, must be deUvered tn duplicate to the officer and the relevant packige(s) produced to hhn for exttoatna- don.

30; jTrtftfe Samples may not be drawn from good* in wartdiouie w ithout die sadiority of the 'proper officer, pifficre such auiftoriiy is given, a sadsfactoty account of stmples datwn and of tsmples returned is to be kept. Any samples outstiuiding at die time me gooth are delKwcd am to be duty paid if admissible. f

31. ^r^ftutori« toi9ac«»»mfr.=— AUdocmnentsand remttt*mustbBS!gntdbythewaftho«seke*p«nrhk duly authorised renfcsentadve. AudiOrisadons must be in W fttmg m dupheato and must be dehvettsd to the officer w iffi a specimen ilgnatUte of the authorised perion. The waithouie kc^r mm ipye immediate notice in writing to the Officer of the term ination of any authorisation, whedier by death, dlsmiM al or o«hiK«

For full details see the separate Notice entitled, ‘AutHoxised and I,Iccn5ed Customs Amts*.

32. A ll previous Notice on toe approval of General and Private W archouses are supeiseded.

%?i8e.

Bv Oaoxit osM iTHt BoAKOroy Ctwro:^aM o ExriPi^

Lsodc )

Ex t r a o r d in a r y4 3 3O F R tO tA L tJ A Z E T T Et* tA p r i t ,1 $ S g ;

OwmtmmtN6Hc0 N o . 09

NOTICE BY THE BOARD OR CUSTOMS AND EXCISECustomi and Bxm Notice No, 1 0

V

00OD8IH Wa RiHo w iim D iP o i i i t , O P B R A tio K A N D D a u v a n v

Speidmm^^dmt nientioned in ihisNotk^tdy ^*** “ *' and tttay

(2) Th0dtMfHm (tfaUeofteernedis imiitdto the CustmtapdExcise Manageiiient Ordinance No. 55 o/l958.

G iN ^ R A L

W f tre h o u » e » i t ta y b e t tp p r4 v c d l3 ¥ B o ^ d o f C u a to m s a n d E x c is e fo r th e d e p o s i t o f g o o d s p c tm it tc d tobe warehoused 0 0 flrttlmpomtioowltfiootplymcnt of duty. Such warehouses maybe:—

< o ) g e n e ra t w a te h o u s e a fo r th e w e re h o u s io g o f g o o d s w h ic h a re th e p ro p e r ty o f th e w a re h o u s e k e e p e r o r

o f a n y O th e r p e rs o o; o r

(6 ) p r iv a t t fw a re h o « s c s » o n ly fo r th e w a re h o u s in g o f g o o d s w h ic h a rc th e p ro p e r ty o f th e % v a re h o u s e k e e p e r .* I , ■ ■

1 . aooikpmiiUedtoie depotUedin i ra re /ie m e .— A ll g o o d s w h ic h a re & e to a i t im p o r t d u ty o f C u s to m s w a y b e w a re h o u s e d o n f i t« Im p o r ta t io n w i th o u t p a y m e n t o f d u ty th e re o n w i^ th e e x c e p t io n o f s u c h g o o d s a s

y l id ^ r f t f ty p fo v ls lO H o f I f tv ? tc C ]u i fe d to b o B tO irO d In a o i t ie o th e f s p e c i f ic p ls ic o (e^ga n n S | a n y t iu m tio t i to d

e x p io i lv e s ) .» .

2 , E « f» ^ y J P r tH ;« f« re .— D e ta t ls a s to C u s to m * re q u ire m e n ts re la t in g to ; th e o o f f ip le t io t t o f fo rm s o f e n try j

s in n a tu re s th e re to i v a lu a t io n f d o c u m e n ts to b e p ro d u c e d} re s tr ic t io t ts; H o n g K o n g g o o d s j p h o to s ta t ic c o p ie s o f in v o ic e s: fa e s lm i le a ig n a tu m s s p la c e o f p re s e n ta t io n 5 e tc .* m a y b e o b ta in e d f ro m a s e p a ra te G o v e rn m e n t N o t ic e e n t i t le d , 'T h e E n try e .v S h ip o t^ A i rc ra f t o r Im p o r te d G o o d s fo r H o m e C o n s u m p tio n * ,

Db^o s it

w h ic h th e w a m h o u s e w a a l ic e n s e d .

4 , J S tf r td ,‘ * ^ $ e c u t i ty m u i t b e g iv e n to c o v e r th c re m o v a l o f th e g o o d s f ro m th e p la c e o f im p o r ta t io n to th e

U c e m e d g a n o w l orpfivats wBwhnuMrBttdthelrdue warchauiing.

S « c u r i ty m a y h e g iv e n * to c o v e r i* m g Ie tra n ia c t io n ln th c fo im C .B ,7— B o n d J 'o r th e ^ rc h Q u s in g o fg o o d s

a n d th e re m o v a l o f w u re h o u s a d g o e d a: o r fo r a s e r i fss p f t ra n sa c n o m tin th e fo rm C .B .^ 8— (^ n c ra l b o n d fo r th e w a re h o u s in g o lg o o d i a n d th e re m o v a l o f w a re h o u s e d g o o d s . B o n d p e n a l t ie s m u s t b e s u f f ic ie n t to c o v e r a n y U tt t ia s o f e u * to f t» » a n d o th e r fe e s o r c h a rg e s d u e .

5 , Fdtm of Ett(ry,*^ISmrks fo r th e Watchousing o f g o o d s in H c e n s e d g e n o n a o r p r iv a te w a re h o u s e s must h o m a d e in q u a d ru p l ic a te in th e fo n n C45, a n d m u s t b e d c l iy c re d to th e p ro p e r o f f ic e r a t th e p la c e o f f in a l im n o r t i i t to n e Ai;^ a d d it io t i f t l c o p y o f the tihuy ittBy* i f tc c iu i fc d * bo BubiPittcd provided it is cleiitly e n d o rs e d * •q t le n f f ia n t* C o p y— fo r R e fe tc n c e P u rp o se s O n ly .’ ^

6 , f f tB « iA .* ~ W a rc h o u 8 io g e n tr ie s fo r p e tro le u m p ro d u c ts im p d r tc d in h u U c fo rs to ra g e in a p p ro v e d ta n k s , m u s t b e re s tr ic te d to s u c h g o o d s , a n d m u s t n o t in c lu d e p a r t ic u la rs o f g o o d s o f a n y o th e r

d e s c r ip t io n .

7. Warehwsing entries bas^d oh a^rmrisionalval^.ma^csujb^t-p^focnl^SoSei ”Warelwa8c!?imRrovSfoS^lS^**^'^epro^siona! vaffnmust be agrS^S

; p f^ e ro f f lo e fc p -

Alt wwahottie tecordi must be endorsed against provisional values. ^ ^ ^ ^ ^

8 . Xiemevftl m IP a r r f to M ra .— A f te r a n y n e c e s s a ry e x a m in a t io n a t th e p la c e o f im p o r ta t io n , g o o d s m u s t b e ’'re m o v e d b y th e im p o r te r o r h i* a g e h t io th e l ic e n s e d W a re h o u s e . A t th e d is c re t io n o f th e p ro p e c o f f ic e r g o o d s ‘ m a y b e re q u ire d to b e a c c o m p a n fe d o f f ic ia l ly a t th e w a re h o u s e h e e p e r’ s e x p e n s e fo th e J ic e n « d w a re h o u se ; A

c o M lg n m e n t o f g o o d * fo r w a re h o u s in g m a y h e re m o v e d in p a r t lo ts p ro v id e d fu l l d e ta i ls o f e a c h p a r t lo t

a c c o m p a n y e a c l i jq a d .

V , Jiem'pi by Wmheute Keeper,•^the p ro p e r o f f ic e r a f te r a n y n e c e ss a ry e x a m in a t io n o f f f ie g o o d s % v i l t g iv e a c e r t i f i& d e in th e re g is te r th a t th e e n to a n d w a re h o u s in g o f th e g o o d * is c o m p le te . T h e w a re h o u s e k e e p e r w i l l th e re u p o n re c e iv e th e g o o d s In h is c h a rg e b y d u ly s ig n in g th e re g is te r .

»v

pFFiom Qimrm mmoiuJiNARY434

Qmhxmm^mc,10. OpemHant in Warehmt^^Bxcept a» p«nm { te< l hy ilw B o*n i« f G ta iw us #o4 E xdseji good* ahsB

be \(^ rehp tised in the con ta iiters o r lo ts in w H d i they w ere en tered & r w arehou iing . G oods in w ardK H ise 'm ay be rcpA cfced t so rted , lo tted t> r packed . A pp lication shou ld be m ade in the fo rm C . 25 (m dup licate) to the p roper o ff icer, in rim e to enab le hm t to a ttend the p roposed operation , The appH catton m ust ^ow the asact . nature and terras o f the operation , aped iy the: foods acc»»rdm g h r tfaeo ffieM aceocm t and , in tho ease o f w are­houses o ff ic ia l^ locked , re fer to the reg ister and fo lid num ber o f the W arehouse ttg istcr com ain ieg tlte accoun t,

or in die <^se of warehouses not offictdly lodtdl, the stocknOjinbcf.11. 3> artiffer of QteHfrshipr-^e osm er o f good* in W Jtcehonae may m a^app lic id ioc i inJ^ fonn C, 26

(in dup licate) to transfer the ow usnstup o f w acehou ied g^soda another pe iacst. T he fo itO j, s^gpaed by bo th the ow ner and jtran$ feree,shou !d be aubm itted to the pn^er O fficer,

12 . Production in Warehotae,—^I!hie w ard iouse keeper it requ ired to p roduce to the p roper o ff icer onrequest any goods deposited in the w arehouse w h«h have no t been law fu lly rem oved therefrom . ^

13 . Deficimy in Wnrehome Goods^li a t any tune after goods have been w are l^u fcd* and befo re th (^ are law h illy rem ovd l from w arehouse, such goods o r part thereo f a refound to he nusaing o r aedden m d it is no t show n to the satis& ction o f the p roper o ff icer that the ir absence o r defic iency can be accoun ted fo r tsy natu ra l w ^ te o r o ther leg it£s^m cau i«e, then the w arehouse fc«per m ust p iy im m ed iate ly she dm y on tho w ho le o r any part o f the nusdng goods.

(De l iv e r ie s

14,rem ovd o f the goods from w arehouse, and the am ount payab le is ca lcu lated on the quanaty found a t the tim e o f f irst im porta tion .

15. D etm V ffno« i« IFdrcft< )i< fe .“ -'n iew archousekeeperm ay inakeapp licadon,to lheo8 ieer,o rthao0 i£er m ay instruct the w ar^ouse keeper, tn t re^gauge, re-m ew ttre, i^w ih lh , ea inune o r t^eatock o f any w ans-house goods jo r, to ro -va lue* any w jU ihousegoQ ds, liab le to an i^ if idd 'rw ra te o f du ty , w inch have dettno ra in va lue. X > u^ w ill be chaig fcah lcpn the re-< oc«n inedW ccf^ t, un less, in the opm ion . o f the p roper oo lcer» tne loss o r deterio rafion is es^?essive o r has bem w ilfu lly o r neg fisdatly caused .

16, Entry for Deiweryfront Warehouse.—^Entries for thexcmovalofgoods deposited inlicensed warchotnes m ust be subm itted to the p roper o fficer a t the C ustom H ouse a t the p lace o f w arehousing and in the foK ow m g fo im s:—

C . 27 fo r goods fo r hom e ta jnsum ption j C . 29 fo r goods to be rem oved fo r te-W Ju«housing j o r C .-30 fo r goods fo r e iq jo rn ttion o r use as a ircraft o r sh ips* sto res.

Ihe fo rm s shou ld beaubnu ited in q tudrupC cate an the case o f fo rm s G . 27 add C , 30 , and m qu in t^ licate m the case o f fo rm C . 29 , A n add itional copy o f d ie en try m ay , if requ ited , he au lnn itted , pm v ided itiabo ld ly endorsed , ^‘ M erchan ts C opy-H fo r re ference purposes O n ly” #

, 17 . Delitirie^ftif^Mome Cmmptton.^'S^o goo m ay bedeU vered fo r hm ne eonsum piio ii un til the du tythereon has been paid . Good* m ay be deU verra from eny w arehouse w h ieh is no t n^ ju lm d to be o ff ida liy locked , w ithout the p roper o ff icer be ing in tom d, Sohm gas the roerehanrsM cO py o f the m l^ iiin t hom e oon- sum ption en try is ava ilab le fo r Inspection and the de livery o f tbegoodahas been du ty recorded iisthe w areho i de livery records, p rio r to the defivery o f the goods. G oods w arehoused on p rov isional vadacs m ay no t ho e irtered fo r H om e G om nm pdon tm ta a f ina l va iiie haa been

18. under B o»d .r-V Phen goods am ^oved fo r w am housing o r fo r iW pm m t fo r t^ rtation O r use as sto res, sect^ m ust be j^ven to cover any du ties o f custom s o r o ther fees w h isd i w ou ld becom e payab le shou ld d ie ^ods im tbc icw anffioused , q rsh ipped , as the caseittay be. U tesecu iity cnm ay cover a sing le transaction , o r fx iver a series o f transactions. T he fo rm s o faecurity by bond are;—

C JB , 1— jB ondfo r thec i^rta fio tto f d raw back o r w ao ffio tw edgoodt,C .B . 2— G enera l B ond fo r the exporta tion o f d raw back o r w arehoused goods.’C .B , 3— G eneiaI B ond fo r the sh ipm ent o f s to res, *

V ,G .B . 7 and 8 (rea paragraph 4 ).G oods to fae de livered under bond m ay nm be de lisefed ftnm * W acrdhajin te {w hether oB adally lO cl o r jw t) ■ un til de lfarery is an ffio rised by d ie p roper o ff icer. A fter a iq r necessary m catn inatio ri, td d» goods arc fo rexporta tion o r sh ipm ent as sto res, the g rods and the en ttym ust be p rodu i to thcpropero ffioar* tt!w p*«ceo f exporta tion . If the p roper o ff icer considers itnecessary , the goods m utt, a t the expense o f ifaew asthaise keeper, be accom pan ied o ff ic ia lly from ff iew arehow e to thep laceo fexporta fipn . ■ ^em ^tero r^ to ifhe exporting vessel w ill be requ ired to certify on the re levan t en try that goods de livered under bond S ravc been raceived onboard fo r exporta tion .

19 . Rmoml ta another ticensed Warehmej*-^^^eti perm iia tO n is g iven to ^ rem ove good* to ano ther licensed w arehouse d ie goo tfii W iy no t be delivered fron t d ie w arehouse w ithou t the so itho rity c* the p roper ic^cer.

20 . Certificates of landingf’^pxe B oard o f C ustom s and jE xc ise m ay request cv idcttcc thatgoc expcerted

w ere du ly Im ded at d ie ir destination .

21* Aircraft and JShips* W ithou t perm ission by the p refer o ff icer sto res m ay no t bo taken in touse und l the a ircraft o r sh ip has le ft N igeria ,

i«t April,. 1959 \ OFFIQIAL OAgJSTTB EXTRAORDINARY 435

22, Gmit mt ShiPped,’-~’Vfhen w archouaed goods are no t sh ipped by the a ircraft o r sh ip fo r w h ich they V fere en tered for exportation , they m ay he experted by ano ther lu rcraft o r sh ip , p rov idefthe^exporter o r h is agen t endo fie i the export en try w ith a request to am end the nam e o f a ircraft o r sh ip* Shou ld the destmatton he changed it m ay be necessary to g ive security by ano ther bond .

23 . Shipm9ntt\-—JP^t sh ipm ents by the tame a ircraft o r vessel m ay be a llow ed, p rov ided fu ll detailso f each part consignm ent is g iven.

If ft part consignm ent is d iverted tu ano th tir a ircraft o r sh ip , a fu rther en try m ust be subm itted fo r the portion d iverted .

24 . JlUpAfAum to I t is illegal for a p roprie to r o f goods, o r a w arehouse keeper, by h im self^ or by any pew on in h is em p loym ent o r w ith h is conn ivance, to open or gain access to an o ffic ia lly loskcd

w arehouse except in the p rc ience o f the p roper o ff icer acting m the execu tion o f h is du ty , o r to abstractg aods from any w arehouse.

25 . iFO m ing .--‘T he w arehouse keeper is liab le to heavy penaitlca if goods are fraudu len tly concealed o r rem oved from a w am heust w ithou t paym ent o f du ty , o r abstracted from any package, o r if any en tiy orsupporting docum ent is found to be fa lse o r incorrect in any m aterial particu lar.

26 . A ll p rev ious O ovem m eht N o tices dealiiig w ith m atters covered by th is N o tice are hereby revoked .

, liA Q O a

QovertimHt No* dSO eNOTICE BY TNE BOARO Of CUSTOMS AND EXCISE

Customs and Bxme Notice Noi 11R iM O V A t. to A K O W A nB iiouam o o? Go o d s m Go v e r n me n t Wa r e h o u

Commememetfi : ^st April, 1959

(2 ) ‘ R eip tm sih le person* m tans t I ^

(o ) the person adm in istering the area w ith in w h iclj the d isriiarge o f the sh ip b^aircraft takes p lace; o r

(6 ) w here there It no person adodn istering auch area, the ow ncr o f the sh ip o r a ircraft, o r h is au thorised agen t. ' .

(3) O ovem m vnt W arehouses w ere fo rm erly know n as Q ueen’ s W arehouses.

T he ftl^endon. o f sh ipp ing com pan ies, a ir operating com pan ies, im portcra m ^ eim ortcrs is draw n tothe Gustomi and Excise Management Ordinance No, 55 of 1958. .

1, E eH t— E oW r.-^O overnm ent w arehouses tie,, ftny p lace prow ded by G oyenpent and appp irited by the B oard o f C ustom s and E xc ise fo r the deposit o f goods fo r the securiy thereo f and o f the du ties charge­ab le thereon) are con tro lled by the C ustom s and E xcise departm ent. G oods (in riud ing baggage) m ay be

\ deposited in ft G overnm ent w arehouse fo r a varie ty o f reasons, bu t in a ll cases w arehouse ren t is chargeab le \ at the fo llow ing ra tes

(fl) Sopgm**

. lit week (or part thereof)2ntl week (or part thereof)3rd week (of part thereof)4th week (or part thereof)5th week (oir part thereof)$th w eek (o i! part thereo f)7 th w eek (o t part thereo f)8 th w eric (o r part thereo f) .. , .9 th w eek an4 aw ^w < ioem w eeks o r part thereo f

ih} QdmGoo j

• C

s dfree o f ren t free o f ren t

1 0 per to tt.per w eek . 2 0 per ton per w eek

3 0 per ton per w eek .. 4 0 per ton per w eek ., 5 .0 per ton per w edc

6 - 0 per ton per w eek IS 0 per ton per w eek

15 0 per ton per day. o r part thereo f

goods aroo f a com bustib le o r In flam m ab le natu re, o r o therw ise o f such a character as to requ ire specia l care o r treatment, eatpenSes m eurred in ieearing w atch ing and guard ing such goods are payab le in add ition to G overnm ent w arehouse ren t, and , un less the ow ner c lears them w ith in 14 dajre, they m ay be sold. C onstructivety w arehoused goods will pay ren t at the sam e rate tm less sto red on N igerian Forts A u thorityp it^ rty , m w h ich case N .F .A . rates o f rtm t will bepayab le.

2 . Rent^Pt^abU in advdnce.*^Aent charges becom e due in advance in respect o f each period , bu t - norm ally paym ent m ay be deferred to any tim e no t la ter than the tim e o f dc liyery o f the goods concerned .

♦ s A •a »» «4 it » *.

4 S ' A • r » I *S ' S ' r f« s« 4 * S ' 4 4

♦ s a 4 • 4 « »t -4 '4 »

« «t * O ' # » ' 4 *

; -a % • 4« ' •' I 4

t *■ * 4« (4* r t 4S 4ft 4

; f V

M * » ft *ft ft , « V - ► a•If - » fI

Ko.li.Vol.4fiOFFIGJA I ^ ’I'RAO ftD lNARV43fi

3 , Measurmenti/or *hp putpote o£ oalcoU lW g rmt t

(a) a ton shall be ret^oned as fony t^b ic! fe«t{

(fi) fracdons o f a ton shall be charg proportitm ately as for a ^ th of a ton and tnu lt^ les thereof j

(e) any portion o f a teeth o f ft ton shall be reckoned os a w hole tenth ;

(d) xnEasurements shall bo taken to the nearest foot, ais uKheaand over beuig taken as afoot j and

(e) w here goo<b o f a ld«e k ind and fomung part o f one «>m ignment are t^n talned in padcas o f etjittl size and are properly ati^ked the rent charge ahaU be aMCSsed on the cub ic content o f the stack.

The proper o lQSccr oosay however, in h is dUcretton and h i lieu o f m easuring cargo, take as the hasta o f the charge:

(1) the m easured tonnage o f the cargo declared by the M aster o f the hnpottm g shh o r a ireraft; o r

(2) that declared by the SuppUcr in the documents produced in respect o f the O tio ior

(3) that m arked on the packages.

4 . Undelivered Cargo.—When a ll the goods due for a particu lar port o r p lace lave been d^y sm loaded from the im pordng shTp or aircraft, the respm istb le person or proper officer w ill issue a Ceraficate of C ^p lctipa o f JD ii^rge o f Cargo.

The responsible person will submit to the prt^cr t^ecr Undelivered Cargo Lists in tripliaitc m thefo rm C , 64 as fo llow s

T ime after completion of duchmrge ^ intpir^

or edrere^tType ef Goods

Coastw ise and T ransh^ment Cargo Passengers' A ccompanied Baggage

- O ther Im port Cargo

2 months.... On the 6 th day.. On the 36th dig? at L»got|J^»apa

and Port H arcou it; and on the IS ih day elsewhect.

llie periods, w hich are indusive oFB im da and pub lic ho lidays, m ay be varied liom tim e to tine.

• «* « » 1w *O 9« 9•m a » ♦

• * • »• a « •

AH cargo so Ih ted m ust be removed w ith in 24 hw irs o f subnussio it o f CndaKven Cargo U if, to ay Government Warehouse or such other plat^ *» the proper officer may approve,

Awtmnk and goods which are in the op in ion of^ the proper o fficer o f a perishd ile nature removed to a Government W arehouse, but w ill be so ld by the proper o fficer fo rthw ith . ,

S, Removals from £7oc«w«ent T rarcAottre.— The proper o fficer m ay refuse to allow goods to be iin»r^ from a Government warehouse undl it is shown to h is retisfaetton that all dudes, espm sea, tent, fre^t and other charges due in respect o f the goods have been paid .

' W arehoused goods m ay be entered r-^

(a) fb t' use In N igetia, -w here so el^ ib le ? o r

(b) fo r expc>rtation or use as stores; or• (c) fo r removal to another Government W arehouse, w ith the w rittai perm i« ion o f the Board.

Details o f the removal o f goods ex-warehouse are dealt w ith in a separate N otice.

• 6 . 2jV «e in w ore/jioafe.--Goods (o ther titan antow ts and goods o f pcrls1»ble nature) w hich have not beenenter and beared from a Government wM chousc w ith in one month, or such longer tim e <s the proper o ffirer m ay allow , ^ iwnnally be advertised for sale in ffie F^ration o f Ni/uivx OjSkiat G oodsso advertised, and not ratter and cleared w ithurone month from the date o f appearance o f the Notire o f Sale, m ay heso ld if e lig ib le fo r home consumption. (But see paragraph 1 (fi) as to the period for combustib le, etc., goods).

; 7, Sales of goods Sx-Govemmeat IForrA ottie.-—Sales w ill norm ally be amdu^cd by « i ^cer tu tiio tM ed by the Board o f Custom s and Exdse. Goods w tU be so ld on a duty indusive basis and it u * oeodtoen of sale tiiat any goods so ld m ust bepaid lo t hnmediatcly and removed promptiy lriM n the Government w ardxm se. Receip ts w iU be g iven fo r all xnonire paid. Goodi w ill norm ally be'ao ld to the b iddcT i. hm goodsW ltidb fa il to rcad i a reserve price auffident to cover dbaigre (* ) to (< ) in the next paragraph, m il be w ith- dpwn from sale. •

8 . o /iV oree& o f -The procecdaofstleffiaUbeapplied iathefo llow insorder,in .d»d ii^

o fj—i Ca)anydutycbaigcabIeon.theitoodsf

(6) the expenses of the sale, at 3 per cent o f the sale price |

, w ill no t be

OFFICIAX* GAZETTE EXTRAORDINARY ^______ -- ----

437lit April, 19S9

(c) wy idU itloiw l clw rgei incurrctU ii removing good* to the Government warehouse, or in expenses for iccurlngt w iiwhiiig or guarding, etc. I

(d) any port or airport charge* t and

<«) the fireight and any other chaise* due jandlf the peraon who wa», im m ediately heforothc rale, the proprletor of the goods, m ak w ritten application therafoe m dife one year Cront the date of the lale, the balance if «iy, shall he paid to him .

i. '

9. CmtUathH Gmmmmt Ne/iV«.-^A!l previous nptiass dealing w ith Queen's W arehouse* are hereby revokedr

. Bv Ob d e r o f t h e BoAnb OF Cu s t o ms a n d Ex c is e,

t-AGOS

G^»>ir«n«w l Hotiu No, 681NOTICE BY THE BOARD OF CUSTOM S AND EXCISE

^ * Cmtom and &ccise Notice No. 12

; Tttlt iM POBTATiON AND EXPORTATION 0» PASSENOBRS’ ACCOM PANIED AND UNACCOM PANIED Ba cOAGE

Ccmntencement : 1st April, 1859Notes ?— <0 Jrair Noikddbes mi eoper^i goods in tra^t or transMpment; goods tmporariiy imported ot

or motor vMeUu ,(if) Attentton it dram to the nm rates of r^t specified in paragraph 8.

A ,*-IM PORTATION

1. Qeneral,-^Vot the convenience of all concerned the follow ing are attracted from the Second Schedule of the Cuatom * Tariff Ordinance, and deal w ith the exem ption from im port duties of custom s of the goods dcM li w ith In tbii Notice,

"49. PAJ«^N0»M ^BA0QA0Hl"“(<l) The property of and accom panying a passenger bat not including goods for *a1e, barter or exchange.

For the purpoie of thia tub->item "baggage” shall mi Include sudi articles as am m unition, beverages, bicycles, carnage*, cigarette*, cigars, otlicr tobacco, gram ophones, m otor vehicles, m usical instrum ents,perfumed aleoholf. proviiioo* or vrireless apparatus, inf iteW 6e rfeewwo

(11 a reasonable quantity of necessary and appropriate wearing oppnrcl, tnockeiy, cutlery, glw^ linen, plate and personal effects (as distinct from household and general effects of the km d m claded in (2)) ^iher nets or used *,

(21 binoculars, portable t^ewdteia, sew ing m achines, toy*, wd other aiticlM for hoy«ehold ^ 4iadudlnf carpet* and other good* not specifically m entioned in paragraph (I) of this dcfim tionl wW eh are proved to the aatlsfaction of the Board to have been bona fide in personal or household use blithe piasenger for a reasonable period; and

' new or laW liatrumcnts and tools which prolM lon or trade.(W The pttn^erty of and ac^m panylng a tem pom ty ■ m itor to N igeria, but not m cTuding am m unition,

beveragea, goods for sale barter or exchange, or goods Intended as. gifts for another person, m otor yehlclea, per^m ed alcohols, provistons and tobacco of any kind.

For the purpose of this sub-item "tem porary visitor’; m eans anv person not norm ally resident in N igeria,. who alters N igeria aiid rem am * for not less Aan 24 hoUrt md not m ore than six m onths in the course of any 12 m ontl»' period for legitim ate nom im igrant purposes, such as touring, recreaM on, sports, health, fam ily reasons, study, religious-pilgrim ages or business.

(e) Th« property of a piu!sei«[er aa defined in sub-item s (a) and tb) ofebrs it^ landed at any cusn port, cttitom a alipott or custom * station w ithin two m onth* of the arrival of the passenger or w ithm lUch fer^er period a« the Board m ay allow” , and ' .

"15. CLcm iiNG (being waitn elottiing not suitable for wear in the tropi«l im ported shortly before am Barkation which the proper officer Is satisfied is intended for the im porters iiersonal use on a voyage to i plajm outside die tropics” * ■ * >-

i tmdim ofJdmagOf^Vmmgoto* aecom paniod baggsge nm y be landed w ithout entry or perm it and it is the reapensibili of the port or airport adm inlstrat on, or shipping or air operapng com pany, a* the ^e m oy ber to em ure that baggage Is tarried w ithout delay to the place of cust cj^m m atiom

Officer* of the departtnent areevaiJaW c at all tim es during norm al working hours to wram ine passengets^ accom panied bosm ige. Requests in ttw fbon C. I for the attendance of an officer either outside norm al hours or away m om the hprm ai place of examination, should be m ade by either the port or airport gdifitnltrstlott, or ibippii^ Or sir operstulg com pany, ,

use

are to be Used by a passenger for the purpose of his

OPntm. G A Z iO T T J E X iB R A O S O m A R Y438

to open and c lo$e any item s se lected fo r exam inatio iu

4 . Assessment anJ Payment of Import Duty*—-Thity ^ If a tn :^w i|I be «M C »ed by tbe p«^ o fiicer* and the iitiroune to be pa id sbow ft on a N o tice o f A ssessm ent o r B ftfty ^s iie ia*et»> . T h» N O lfe fe m A aseiw je iia ; snc iie be taken to a cash ier, and the du ty pa id in no te* o r co in beu tg tender fn N iferhnM i a t ^d iic rttio tt < 0 fthe O fhcer-m -C iu irgc by cheque d raw n on » N igerian B a id :, p rov ided it is endo rsed "C om m itti^ to dn tw er^s A cco im t’ % w hen necessary . iT he «u ih ier w fli h»ue a B a jjtga R eceip t fo r a lt du ties.

5 , Prohibited G bodr.— T he F irst and S econd S < d iedu l» o f the Im po iti R roh ib itton O rder, 1959 , lis t the goods e ither abso lu te ly p roh ib ited o r p roh ib ited un less du ly au tbo rised by the Im port i^ i»»n :ng A u tfao riiy * G oods in the fonner category , and those in the la tter category un te is covered by a va lid licence, w ill be se ized a t the tim e o f im porta tion .

6 . Arms and Ammumtion.—'Axtas and A tnm un ition im ported in baggage m ust be dec lared a t the tim e o f im porta tion and be p roduced to the p roper o ff icer, and w ill be deta ined and rem oved fe? a P ub lic A rm oury u rf less covered by oneo f the fo llow ing

(а ) F o rm 3 , V a lid jL icencO «

(б ) Form 12, permit for ’i ’empotafj'Posifeiaioft;(c ) F orm 14 , P erm it fo r T em porary P ossestfon o f F irearm s o r A nunan ltlon in T ransit

7 . Be-Jmpariatiott Certifieates<r-To enab le eaported goods to be re-«nported du ty free, a certif icate o f re-im pozation m ay be ob ta ined & om tbe p roper o ff icer a t the p lac» o f e im ortelion . O n re-im porta tion , how ever, du ty is A argeab le on the cost o f any a ltera tion , renovation o r repa ir earned ou t sb rnsd .

g . Rent,—(t) A il passengers* accom pan ied baggage rem ain ing unc1« i and undeliver a t any oatom s ar^ five days a fter be ing un loaded from tb is :pt sh ip sh be rem oved to a O ovenuO eix t

house un less the o f C ustom s and E xc ise o therw ise d irec ts, ,

(in S uch passengers* baggage.m ay tem am in t G ovem m eat w sn ff io iM e free 4if tmtiot tw o w ed* , exc lusive o f the days o f deposit and rem oval, a fter w h ich it sha ll becom e H ab te a t the ib llow in i, ta^

1 O perhm perw tek2 0 per ton per w eek3 O pet tonperw edr4 O per ton per w eek5 O peftonpcfw de

,» 6 ftpw tanpery reslc

15 O pertanper sirB ek .

1st w eek o r part thereo f 2nd w e;k o r part thereo f 3 rd w eek o r part f f iw eo f 4 tb w eek o r part there if 5 th .w eek o r part thereo f 6 th w eek o r part thereo f

» st *» a4 * 4 4* » .♦ «

» S » V% 4* w• »• e i ♦ 4

> S 4 4>4 4

7 th w ede and subsequen t w eeks d r parts thereo f

^ 9 . Arrival5e/em tjhs irr iy ^^^dw neym ^ i^^en t

SSfalfo^Viiubitiittcd. ♦ * ; g**» naccwisisni gag

4 44 4

10 . Paumt arriving tubtegmu to O tpner.--T o fac ilito to c learance o f such iw gg ige, sm d to qua lify fo r ■ oncessinng set oat above, passengers expecting baggage to arrive setmn f tro i*so»»«r o f thesr ow n arriva l,

sub im tted fo r dea iU ttce o f f f iebaggaj u ffo tt iw artiva l.• . ' ' ' . ' . ' ' ’ '

' ApFK^tions for extension of the two months penod should be made in writing to the <5ollea®r orO ffiiter-in - 'C batge o f ti ieF ort o r p lace o f Im porto tioo o f the bsgg j^ .

1

J

B .— E xK m tA tio iit

com pany .12. Unaccompmded E qggqge.— F rio r pem tission to load uns< »om psidu« I baggage m u lt be c fe la ined on

fo rm C . 37 , subm itted to the p roper o ff icer a t the p lice o f expo ttif tiomt V

13 . Examination.—Tht ow ner o f the baggage is «qa i»d to answ er a« qusstite is pu t te ,i»m by^^pyr^er o ff icer and m ay b« I t » d ie reaponsib jh ty o f the

14. Prohmedfimt.'^mU ab io l^y p roh ib it^ *« rb^?*vS id* Ii^S hS fe^b^

15. ,4nm.—All arms must be produced to foe proper officars*4 must Ixt«os«sdlqr nv7rtidliesi|0| Ofpernu t

©FF IGU li G AZERS E3CTRA0RP INARY 439wm

t€t «X jp io r t* t|o tt of currency note# by hiia tmveUera ii at presettt permittfld asfolfowt:

^ Up to £|0 pec petsda m w hatevec com b inaEo iauW est A fr ican O u rrency f H o te* Bank o f E ng land N o tes , ♦

E op filg r t U u tten t^ N o tes -

»I tV' t ► e

(o )f E cnom t cesideh tb i N iger ia x a to ta l equ iva len t to £100 (o r 50,000 B .A ,0. francs)* '

(5) Ferao tii ceS lden t ou tside N iger ia t d ie 'e^ iva ien t o f £100 o r (tbe am oun t ^ do tsed a t the dn ie o f im por ta tion in the pasaengerV passpor t, vvh icheyec is; the g rea tex .

F c isons'trave lling d irect from N iger ia to a destina tion in G hana, S ier ra L eone o r the G am bia m ay take any quan tity o f W m t/M tlo in C u rm n t^ ( if f a lso E it i^ ange C on tro l O rd inance N o . 55 o f l9S0i)

a « ♦ «

BY " O n iDBR OF THO Bo a r o o p Cu s t o ms a nd

LA sm i .i

X "1

NOT ICE m T ilE BCM JiO O F CUSTOM S ANO EXC ISE

Cmt&m md SxeU$ ifot((0 No. 13

. T i« En t r y «k Sh ip o r Aw c r a j t o p Impo r t e d Go o d s po r Ho me C oN suM pr ioN

,* I j I 1959^ot4 iThiXN0ti0dmmumer(h0dQUc0idt$gtramai;ti0ns S (n) diUiH0f^9X'ixi0Hhmt*(pthi»rthmaG&oemm9nixoatchowi0)forhm*tonmmption i (b) itiipofUtdemt^pxmtpoHi(e} pmxngifi* hiigf<ig9 i - ,(d ) tromiu f .{$) trmfhipffUtniM t t

rnhe/^fdixkkmfiffibyasiparduOmmmmiMoticei ' •

2. F«rho if.-^T h lt N o tice con ta ins the cequ lr^en ta o f ti^ o B oard o f C ustom a and E xc ise in respect o f the en tiy o r gooda tx th ip o r a ircn ift; fo r eonsum p tien . and ; if pub lished under the au thon i^ o f the B oard fo r the in fo rm ation o f im por ters, sh ipp ing com pan ies and o thers i conccm cd r '. N oth ing appear ing in th is N o tice m ay in any w ay he p resum ed to am end the lam

$. impdrm-^Xa thh iN o tlce it is tobo im deritoad tha tre ferenceto the lm por tec inc ludes h is agen t..

4k 7^p0S(/(t004f kfipo^tid iy a iV toMck may bt admitted miihmt « itf^ .^A rtic les no tfo r sa le and add ressed to p r iva te persona t a ircra ft apa tet t sam p les; new spapen i t per iod ica ls; and advertis ing m atter Im por ted by a ircra ft i on w h iid i the assessed im port du ty docs no t exceed j^ l o r , if exem p t f»m du ty , does no t m Eceed £60 in va lue, per consignm en t, w ill no rm a lly be rc teased upon p rodU etton o f the re levan t consignm en t no te upon tvh ich th f im portap has in ser ted i and cer tliieddor tec i b y .h ie s igna tu re and tibe da te, the C J .F . va lue o f

goods (o r quan tity , if the goods a re liab le to du ty a t a spec ific ra te on ly ). In e ither case the T ar iff item num ber is to be quo ted , I

5. Perm id E n tiy .- ‘-G oods im por ted m sh ip o r a ircra ft ^ o r hom e consum ption , excep t as in paragraph 4 above, shaU be en tered on oneo f toe fo llow ing fo rm s o f en try

the

G , 11 fo rgoods if feeo fdu ty (bu tM aparagraph 10) I

C , 12 fo r godda liabU f todu ty »

C . 14 fo r gcK R is no t *per fQ « tly len tered ifo (f p a ragraph 32 e t rag ),Specim eiu ro f the above m ay heh ispected a t any C ustom H ouse, .

6. Idambif id ^apfii iForm Forms of entry shaU be sufimitted in^ quadnipUcate, An 'additional copy for reference purposes or as a receipt for moneys paid, if required, may be submitted provided titat il is conspicuously marked in red ink—*‘Importer*8 copy’*. ;

(iQ ’A n add it ioha l copy o f the en try endorsed in red ink , * ‘ F o r D raw back B u ipoaes O n ly* * is xequ ir ;^ fo r goods w h ich a re tO i he u sed fo r the m anu factu re o f goods in N iger ia and ra -expei^ed , o

(n i) A n add it iona l « ipy o f the en try endoraed in red in k , ** F o r D raw back Pu rpose O n lj^ * is requ ired fo r * Bapw and Im pO itedM anu factu rcdT obacco used fo r them anu factu re o f goods inN iger ia ftn fno tre-ea^ rftft

No* 21. m 46P J y ia iM . 0A Z E T T B B X T E A O B P IN A R ir44»

I Jidditionalcoptesisf entries, Wherewter^ 6)trittIwsetun«^«fterinne]b«e-»lJn^A% n i l p la ce s o th e r th a n L a g o s , A p a p a a n d P o r t H a tc o t t r t « le e e ip t o a t fo r m C . a n d lA w f ll « l io h e

I s su ed . ’

7 , p f l l« e ,’ - " T h e \ t t lu e lo r d u ty p u ip o l« * is d e 6 a e d m th e S e co n d S c h e d u le to Q td i f t tn c o N o . 5 S t^ l9 S 8 . H o w e v e r , tv h e r e n o In su r a n c e h a s h e e t t e f fe c te d * l i p o t c e n t o f th e in v o ic e d im iu e is to b e a d d e d in th e

c a se o f se a f ir ig h t , a n d J p e r c e n t in & e c a se o f a u r f ie ig h t .

8 .m a te r ia ls w h ic h h jk v c a sm a l l c o m m er e W v a lu e , m a y h e e n te r ed a a " M a n t t f fc t i^ A r t id e f •n .e .s . u n le t t o n e a r r ic le p f^ o im n a fes to a n u ir k td l i fe g r e e , in w h id i c a a e th e g o o d s sh o u ld h e c l» « B ed a s i f th e y c o ia is tc d

d e c la r e d a s f r e e o n d ie en t iy , - '

m C o » d » r ib « 4 % J ? r e e (y « M < h .-^ ln « 3 c 5 v r i ic ie fe x e r a p t i( )n fr o in d t t j^ w c l^ ^ a l e x e m p t io n s contulwd in th e S e co n d S c h e d u le o f th e u i i i to m s T a r in O r d in a n c e , 6 0 /5 8 , a d w ix f ia t io n j i s ig n ed b y th e d e c la r a n t t 0 t h e e » t iy r i i« i i t h e i | i ia 4 « in th e fo tm a h o w n h s lo w

H h e r eb y c la im e x tn ip t io n f r o m d u ty u n d e r th e p r o v ia io a t o f I t« a . * .. /S e c o n d S c h e d u le to th e C u s to m s T a r i f l f O r d in a n c e o n th e g o o d s c o v e r e d b y (h is e n t r y o n th e g r o u n d s

.fifthr

thatT h e g r o im d s o n w h ich e x e m p t io n is d a im e d m u it h e c le a r ly a ta te d .

I L Buying C o iw m w n b n .— D e d u c t io n s in r e sp e c t o f B u y h m C o m m sm U o n a r t not a U o w a h le a n d th e xiaSas fo r d u ty m u s t in c lu d e a n y B u y d n g O o m n u ss io n p a id -

♦ N o t e lse w h e r e sp e c if ie d o r in c lu d e d .

12, TVoda Discount is the freely available ducount normally given when goodls are consifned to am e r r iu m c fo r r e sa le . „ -

1 3 . Trade Goods a r e d e e m e d to b e g o o d s im p o r te d b y w a y o f t r a d e a n d in d u d e t lu w e g o o d s w h td i a r a ; —

(a ) im p o r te d in p u rsu a n ce o f a A t tr a c t o f sa le ; ,

(6 ) , im p o r te d o n C o n s ig n m e n t; . ^

fe y p u r d b a se d h y p r iv a te m d iv id u a ls (h u tr e e (o ) h e fo w j J o r _ ^

' (d) su p p l ie d B y a p a r e n t c o m p a n y o r a sso c ia te d f i r m fo r u te b y th e h a p o r t in g f i r m ,

T h e fo H o w ii ig a r e , fo r th e p u r p o se o f th isN o t ic e , e x c lu d e d fr o m th e c a te g o ty o f tr a d e g a id s

(O ^ p a ^ n g e r t ’ h a g g a g e i ic c i^ te d a ^ S ttc h h y th e B d ir id ;

(£ 0 6 o » a ^ e g if ts j

iiiO g o v e m m e n tim d ^ U M i-^ o v e jm m e n th i^ K iW K m * ;( ib ) im p o r ta t io n s o f c d u ta r io t t i l a n d m e d ic a l sa p p lfe i, e tc ., b y M a r io n a ry S o c ie t ie s a n d a p p r o v e d

* e d u c a t io n a l e s ta b l ish m e n ts;

(o ) sm a U q u a n t i t ie so fg o o d s im p o t ted fo r p e r so n a lt tsc .

1 4 . 2> t fc o * o « s w A w h a r c n o r a / fo w n 6 fe .- -D ia o o « n t8 w h ich a r e n o t a l lo w a b le m d e d « c t i£ » s f ifo U l v a ip e fo rd u ty p u r p o se s in d u d e l — ^

(а ) sa m p l^ r i ls c o u n t ;

(б ) p a t te r n d fe c o u n t;(c ) d isco u n ts g iv e n fo r t i sp e c ia l c o n s id e ra t io n (e .g ., a * a c o n d it iO in o t th e re b e in g n o c la im fo r h r e3 l: „ 'g e s l ;

(d) a g e n c y d isc o u n ts^ } -

(c ) c o n d n g e n e y d isc o u n ts < e .g i , d e p e n d e n t U p o n th e h im o v e if m e h ed t t

( /) c o n t in g e n t fe e ig h t r e b a te ;

tg > u m p e d f ie d d isc o u n ta;

(A ) d isc o u n t n o t f i r e c ly a v r i la b le j

( i> h u y in g co n im is i io n .

1

4

IU t A p ril, im O F F IG IA I# O A 3 E T T E E X T H A O R P IN A R Y 4 4 1

1$ « Mfot^^^DfiCOunUf'^Bckw ac« en u m erated th e d u co u n ta w h ich a re n o rm a lly a llo w ab le d ed u c tio n s in co m p u rin ir th eata tttto ry V B lu e fe rth ep u n Jo aco ifassess ln g E n rfU flr /o V ew d u tics ;-~

(o ) trad e d isco un t

(5) q u an tity d fsco v m t^^ freo ly av a itab lo;

(4 caah d iicU U ii^ ^ lC fw d yav a llab le i (r i) q u a li^ d iaco u n ti# t|M fo r g o o d s d eacribed as 'seco n d s’ ; > i

< (s) B an k C m n m lsa io iit

(/) Crown Agmfi ’Departmental chacgeoflt per coit.•V ' . •

ld > an d free im tr iea m u st b e p resen ted U > th e cash ie r a t th e C u stom H o u se a t th ep o rt o r p lica o f h n p o rtir io n ^ to g ed te rw ith a ll ch arg es p ay ab le . : A b a tch o f en tr ies m u st b e acco m p aa ied b y a sch ed u le , in d u p iic f tte | o f th e am o u n t o f m o n ey d u e o n each en try an d th e to ta l am o u n t ten d ered . O n e cm > y o f th e sch ed u le w u l b e stam p ed w ith th e en try n u m b ers i s ig n ed b y th e cash ier, an d re tu rn ed to th e Im p o rte r.

!

f

1 7 i C u sto m s a rea rem t is p ay ab le a t th e ra tes sh o w n b e lo w o n a ll g o o d s im p o rted b y sea fo rh ^n co o iu m |tien w W eh Iw ^^ tb e ff l (R iv eted tr ith h i^v e d a ;^o f co i^ le tio n o f d g r iia rg e ex cep t a^p ap a

m en t l^o tice t I t to p M S eng ers^ acco m p an ied b ag g f l^ an d tran sh ip m en ts.

In ch es an d o v e t b e in g tak en as a fo o t; (fv ) g o o d s o f a l ik e k in d in s im ila r p ack ages an d fo rm in g p a rr o f o n e co n s lg n m ^ t m ay b e J iisessed fo r ren t o n th e cu b ic cap ac ity o f th e p ack ag es as a w h o le .

per tonHate

(n ) T h e f irst U v e d ay s (ex c lu s iv e o f S u n d ay s an d F u b U c H o lid ay s) a fter co m p letio n o f d isch arg e o f th e im p o rtin g sh ip S ' .■s aa c a f » * « e . « »

3 > d!

(6 ) F o r each p e rio d o f 7 2 h o u rs o rp artth ereafte r, fo ra rn ax u h u m o f tw o su ch p e rio d s

F o r each w eek o r p a rt th e reo f th e rea fter.. m o

20 0« -

I.• »

(2 ) l^ teo fren t p ay ab le In resp ec t o f d e liv er ies cK -G o v cm m en tW arch o u ae a re as p u b lish ed in a sep ara te ' N o tice en tit led ,‘ R em o v al an d W areh o u sin g o f G o o d s in G o v ern m en t W areh o u ses*■ 4

, iw b le is th a t Id fo rc ji w h en th e g o o d s a re en te red an d th e d u ^ p a id / T h e am o u n t o f d u ty p ay ab le m u st b e ca lcu la ted tti u x e ^p en n y , frac tio n s o f a * p ex u ty b e in g tg n o re^ l*P*

i1 9 , DeelataHm e» T h e d ec lam rio n a t th e fo o t o f th e o r ig in a l en try m u st b e s ig n ed b y

(e ) (Q th e ach ta l Im p o rter i f an in d iv id u a l; o r

(It) a c lerk in h it em p to y m en t if d u ly au th o rised in w rit in g t ' (0 )|n th ecaM o fa* p rlv a teco m p an y o rp artn ersh ip -—

(0 o n e o f th e p a rtn e rs f o r

. ( iV ) a c le rk In h ts em p lo y m en t if d u ly au th o rised in w rit ing ;

(c ) in th e co se o f a l im ited co m pan y—

(0 an y d irec to r o f th e sec re ta ry { o r ^

(li) an y o th e r o A lce r o f th e co m p an y i f d u ly au th o rised in p r ir in g b y ad irec to r o r b y th e secre tary | ^

( i l l) In cases w h ere th e lec re to iy an d d irec to rs a re res id en tab ro ad , th e acc red ited h ^ad o f th e co m p an y’ s

b ran ch h i N ig e ria o r an y o ff ice r o f th e co m p an y d u ly au th o rised in w rit in g b y h im }

(d ) a Ik en sed C u sto m s A g en t to w h o m th e .im p o rte r h as g iv en th e n ecessary au th o rity in w rit in g to ac t as h it ag en t fo r cu a to n M p u rp o ses o r h ts d u ly au th o rised c le rk i

an d th « s lg n a to iy w ilt d ea lg n a te h im se lf acco rd in g ly o n th e en try . A licen sed C u sto m s A g en t m u st a lso q u o te h ii cu rro nU fcen ca n u m b er an d d a te.

T h e au d io r lt iea m en tio ned ab o v e a re req u ired u n d er th e p ro v is io n s o f.a sep ara te jG d v o rn m en t N o tice en tU led i A u th o rised an d L icen sed C u sto m s A g en ts , an d m u st b e d e tiv ered to th e p ro p er o ff ice r In th e C u sto m . H o u ae a t th e p o rt o f im p o rta tio n . A n y ch an g e in au th o rised s ig n a to r ies m u st b o ad v ised im m cd fste ly to th e p o rt co n eem ed .

C o p io f o f en tr ies m ay b e in id o lled , o f b ear th e facsim ile s tam p o f th e s ig n atu re o f th e d ec la ran t.

I

V --

OFfiqiAI* OAZ&TITS EX?imORDlN.«iir442 No.2l.V«r.46

on the form s, m clud ing, w iiea^ecess^« the rent «er^cate on the reverse.

(«) The goods m ust be accurately described In accordance d ie invoke desccip tio iti «nm h£kd. triicrenecesso i to m ake it c lear exactly w hat the goods are. The Im port I^ ist Item Q w nber m ust appear above the descrip tion of the goods, and be undertined.

(lY i) W hen the un it o f c juantity in the Im port L ist d iffers from that on w hich duty is ehargeahle, the quantity o f the goods m ust be declared separately in both m uts.

(t o) The value in legal corrcncy o f, and the am ount o f dufsy chaigeable o tt, eadt item any a ijtry m ustbe declared separately . W hen goods are liab le m duty at a ltem advc rates, the incffcctivo rate and the am ounto f du ty dhaigeable at that rate m ust be dcdam l C M S the rcvciie o f the entiT *

(u) Brasures may not be made upon an entry, and any nccewary mneiim is to beiiutialled imd drittd by sig^tory to the entry, ^ ^

21. Documents io be produced tcith Entries (t) Jntfcw ef.— W ith each set o f hnport entriet m tut be presented orig inal and. dup licate invo ices covering all the goods contained in the entry , and w ith each invoke a cserdficate o f value and origm m the form C .16, 'Ibese certificates m ay be on sepam tedk icam cfitM rw com - bm ed iv ith the relevant invo ice. Invo ices m ust show fu ll details o f the un it and fo« l prkst* o f the goo ii consigned, pacH xiyg, freight^ Insurance, com m issions finctud iog head office, tsm fitm m g houso and huy in f com m ksions) and other m arges. W here €he invo ices do not shew pack ing detailf, a paddog liat iiiou id dao be presented. Invoices m ust be in the English language, or a transktion in the English language m ust be pm rided and attached to the relevant invo ices, ^ilU I certif icates o f orig in and value m ust ind icate clearly w hettier o r no t the exporter is the m anufiic tm er o r supplier o f the goods, o r isfn any w ay associated wnh the hnporter (see the pream ble to O oyernm entJfo ticeN o. 1467 o f 1958 for d rim itk fn o f associated firm s). S im ilar :

, ih fonnation m ust be g iven by the im porter and, w here the firm s are not asm ciatcd i a dcclam fion m the * fo llow ing form m ust be attached to the im port entry o r endorsed tharcon

declare fiiat d ie foreign exporter and the im porter o f the goods entered to th is mtsy arc not ancK riated firm s as defined in , FedendG ovenam catN offiss N o. 1467 o f 1958,*^ ,

29,

die

t V '

(fi) Releme Notes.*-‘A form of re lease note m ust aisp be attad icd to the entry w t the fo tfow ing po iti: La^s Port findudh A papa) j Port Ekreourt j Eom j and TY ko. Spccim m s o f such Eckase N otes m ay be ittSpi^ tedot-ihe pom C oncerned. ,r.

. 22. Additional doeumcniation/of Trade Goods liable to ad valorem Duty.-^EederdL Oovemment N otke N or1467 o f 19S8 sctaout the invo ice tequhtm enk for ^ade goods sub ject to edmUrrm du ty «k I K ntp ited In thecircum stancessctoutinpanigraphl o fthatN otke. pjU w m aph4o€th ikN otieepm v‘ idesforcertiB c»ta» by approved B anks or C ham bers o f C om m erce to be g iven as an aoftem ative to the production o f m anufsem rers* or ae^p liers iavokes, L ista o f approved B anfci a iid C ham bers o f C om m erce w ill be pubbshed from tim e to tim e m the Offietal G barettc, C o^cates in the fo llow ing form s w ill be acceptab le from approved H anks c h f Cham bers o f C o inm erce

"T certify that supplier* and/or m anufactatem invo ices have been produced and <»w pafed w ith the cons^ing m voiecs and that the l^cr tm ly^eprescnt particu lars o f the goods and the selling price,

A s an alternative to the above, tl^ fo ltow ing certificates w ill be accented from C ham ber o l C om m erce w ho are In a position to g ive such a certificate

“ W e herew ith declare on O ath that a ll statem ents m ade in th is invo ice are eow cct in every fe ipect and riiat the prices g iven in th is invo ice ate in accordance w ith the actual prkea to he prid . life ireover, w e declare that no agreem ents ex ist w h ich m ay lead to m a lteration o f these prices and furtherm ore, that the

j goo ds are o f orig in .”

i 23. Goods front Hone Konsc— C ustm ns entries for goods orig inating in H m ur K m ur m ust H uo b ie luxom - pm ied by a G overnm ent C ertificate o f H O ng K ong orig in issued by the departm m t o f C om m em e and Industry ,

v -^ tm g K ong.

24v Thotostatic o //m »k«r,-^Fhoto»tirio oop lai o f invotem and ccrid icatcs o f o rig in and v idua w illbe accepted as duplicates* , and photostatio cop ies m ay also be used in lic tt o f orig inal m sniifacturen* or suppU ers* invo ices w here such Invokes are m quired m aupporting docum oits U nder th is fam irilie it» (A para­graph 1 o f Federal G overnm ent N otice N o. 1467of 1958.

25, Facsimile Facsunile signatures are acceptab le on all invo ices otlicr th in orig inalexporters' invo ices.

■ ■

26. Gw>ds Frdhibiteijrm JmportaUdt Empi Ustder iigynte.-^ ln addition to tiie docum aott speaSed in paragt^hs IS and 16 abovc entries fo r {m ods ml sperificd In the Th ird Schedule to the Im portF roh ib itlom r O rder, 1959, m ust be accom panied by the appropriate iico ices issued by tfis Im port lAzatiemf( A adw rity* the identify ing num bens of tiie licences being clearly endorsed beneath the relevant item s on the entries. (See also paragraph 2 '^ . T

4 4 3t4t ApHlf i§$lk

i t t^ rm u it b e S p ec if ic l icen ces d a ted su b seq u en t W th e’ d a te^o f re tad rt o f^aa a itr

c r if to fsh ip f tr ft l i iv i iU d ttttd tb eH O o d s liab le to seb tu te . G o v ern m en t N o tice . N o ^ 1 2 7 2 /1 9 S 7 ), D eta iled in fo rtt ia tlo n te ta rd in g th e l icen s ing o f im p o tts can b e o b m in ed f ro m th e Im p o rt t icen sin g A n th o ftty n o tif ied

2 8 . ‘ P m rfd * J f f r t/W e t.-^ 'W h cn an im p o rte r rece iv es h is o w n co p y o f an en try it m ay b e assu m ed th a t th e o r ig in a l en try h as b een 'p assed an d th a t ex am in a tio n o f th e g o o d s m ay n o w p ro ceed (B u t se fe p a rag rap h 3 0w to ’ M ease w ith o u t E x am in a tio n * )/

2 9 . O w erfid E n tr i i f tr .^W h e fe an en try is th o u g h t to h av e b een in co rrec tly p rep ared * an In co rrcc f E n try

E o rm W ill b e i isu i^ b y C u sto m s to th e Im p o rte r. T h e en try itse lf w ill n o t b e re tu rn ed .

3 b . tUteoi* wUhoui MxmmatioH.’-^Vihttc im p o rted g o o d s , a re re leased fro m C u stom s co n U o l toiOfotU p^sieM ifxamimiktt, th e trad er’ s co p y th e en try w il l b e so - in d o rsed b e fo re b e in g re tu rn ed th ro u g h th e p ro p e r o f f ice r. s

R ece ip t O f » d o p y im try w o t so en d d tsed w il l in d ica te th a t th e en try h as b een sen t fo rw ard fo r p h y s ica l

examinitionofditgo^.3 1 . Amount o f D u ty fn D o iif tf .- - .\9 h e re en te red g o o d s a re d e ta in ed b y C u stom s p en d in g a d ec isio n as

to th e ra ti an d /o r am o u n t o f d u ty p ay aW e, d e liv e fy m ay b e e f ifec ted b y d ep o sitin g w ith th e cash ier su ch su m o f m o n ey a t th e p ro p e r o ff ice r m ay d e term in e . T h e au th o r ity fo r th e cash ie r to accep t th is d ep os it w il l b « Issu ed b y th e p fo p c f o f f ice r in w rit in g an d a G u sto m s R ece ip t w IH b e issu ed b y th e cash ie r.

" , BiuappSioKt

iV b ir t. 'H O R iU s o f S ig h t w ilt b e accep ted an d ac ted u p o n o n ly w h ere it is n eccssa iy fo r an im p o rte r to ex am iiie h is g o o d s in order to es tah lish th e ir id en tity an d /o r q u an tiQ r.

( i i) iS ?se p a iag n ip h 3 1 as to d e liv e ry w h en th e am o u n t o f d u ty p ay ab le is in d o u b t.

3 2 . CenOfaK^il th e im p o rte r o f an y g o o d s is , b y reaso n o f th e ab sen ce o f an y , o r o f su ff ic ien t d p cu « m en ta ry ev id en ee co n cem in g th em , u n ab le to d e liv er n p e rfec t en try to th e C u sto m s, h e m ay d e liv e r to th e p ro p e r o f f ice r a B il l o f S ig h t in d u p U en te , If accep tab le , th e im p o rter w il l b e a tio W ed to exam in e h is g o o d s in tn o p resen ce o f an o T O er o f th W d ep artm en t, an d to th en en d o rse th e resu lt o f h is ex am itia tio n in th e i^ ,to p r ia te p U ee o n th e B il l o f S ig h t (F o rm 0 .1 4 ), sp ee im ens o f w h ich m ay b e In sp ec ted a t an y C u sto m

T h e o ff ice r w il l th en en d o rse th e B il l o f S ig h t, an d su b sequ en t ac tio n w il l b e as in d ica ted b e lo w- I

3 3 . Mxmpt Goodt md Gioodf lfa^ktO a Spo0ojiate of l)ufy.r^Wibte th e g o o d s a reT o u n d u p o n ex am in a­tio n to b e c ithe r ex em j^ t o r I jab le a t a sp ec if ic ra teo f d u ^ (n o t b e in g m ^e ly an e fc

d u ly su p p o rted b y th e B itt o f S ig h t, w ith th e C ash ie r in th e n o rm a l m an n er.

3 4 . Ad Vdlof D u ty G w c& .^ 'W h ere th e g o o d s a re fb m td u p o n ex am in a tio n to b e l iab le to ah 4 d valorem ra te O f d u ty , f f ie p ro p er o f f icer w il l assess th e am o u n t o f a p ro y is io n a l p ay m en t o f d u ty an d re tu rn th e B il l o f S ig h t to th e im p o rtar w h o w il l th en p rep a re an d lo d g e a p e rfec t en try in th e fo rm C . 1 2 en d o rsed as fo llo w s;

“ |/W » req u ^ t d aU v e ty ag a in a t p ro v iB io n a l p ay m en t o f d u ^ u n d er S * 2 7 o f Q rd n ce . 5 ^ /5 8 . ’

H ie B il l o f S ig h t m u st su p p o rt th e p e rfec t en try . ;

3 5 . Adjustment of Ptovhmal P d y w rm # .*— A d ju s tm en t o f an y p ay m en t m ad e u n d er th e p ro v is io n s o f p a rag rap h 3 4 w ilt n o t h e m ad e u n less th e im p o rte r, w ith in th ree m o n th s o f m ak in g sh ch p ^m en ti p resen ts to th e p ro p e r o f f ice r a p ro p e rly co m p leted fo rm 0 . 5 7 , in tr ip l ica te , su p p o rted b y su ch d o cu m en ta ry ev id en ce asm ay b e to q u iro d .

AS .M{S0Btl.AKSOt}a

3 6 , .. R est E w h’ ian— A p o st en try m u st b e su b m itted In respec t o f a ll U n d erp ay m en ts ex ceed in g ,C 5 . S u ch p o st en try m u st b e p rep a red in a ll resp ec ts In acco rd an ce w ith th e p rev io u s p a rag rap h s, so fa r as n p p ti- im b lo an d , in ad d itio n , m u st -

( i) b ea r a c ro ss-re fe ren ce to th e o r ig ina l en try u p o n w h ich d u ty w as p a id j an d

( lO b e su p p o rted b y th e re lev an t n o tice o f u n d erp ay m en t, fo rm C . 1 1 9 j an d

(ill) b ear a reeap in tla tio n acco u n t g iv in g d e ta ils o f th e ac tua l g o o d s lan d ed , th e q u an tity o r am o u n t en te red , an d th e ex ten t to w h ich th e g o o d s h ad b een u n d er-d ec la red an d th e am o u n t o f d u ty u n d erp a id .

P o st en tr ies are n o t req u ired In resp ec t o f u n d e rp a ;^en ts o f ,C 5 o r less w h ich m ay b e ad ju sted u p o n p ay m en t o f th e d u ty d u e an a fo r w h ich a G u itom s R ece ip t w il l b e issu ed .

owicsAh GAzmrm mi'tMAomiNAm. A - , f--L - - ------------ -- ^ — ^ - .

Ji0,2UV6t,m444

3^1. Ceriijkd Entflti*^h ^ccnificd’ entry m*y be eubnwttcd fo^ood* jpfevioariy entered but jd»ortl«ikIed /rom one ship or akeraft tmd subsequently lindca from efiotber. tlie j>roviifoii* of ibe previous

Each entry n> be eerttded must beer, in the bedy of the entry, « figned dec1«it«tton in one of the foltowing forms, iuf may be j(^«^rietO J“~

“**1 declare foat duty amounting to

s$-itpcn-|diity’ ■ tntry1

.jandlhat no fdUnd of the da paid ha» been or will beper.

daoned by, or paid to* me or on my bebalT'^;

“ I declare that the goodt Oovelred by this entry went previoqily mtered to froe (mtry Kb.

or,

- ' (jmmofimpormmait)

but were not imported thereon.*'

38. Presentation of Entries Prior to Importation of the OiEwdr.—Subject to the right of die Board io Wthdraw the concession at any time -without notice, entne* wjli he accepts by the tSMhier up to a wuadmmm period of seven days prior to the estimated date of arrival of the impoctinK ship or aircraft. Tbc actual period of the concession wiU be that aHowed by the Board for the particular place ctmeemed.

39. Place of Presentation of ErtfrtVr.—Entries must be presented to the cashier at the place of final importation,^

40. PoyiwMf o/B«ty.--^I>udes. rcm» and ofoer charges due to Oovernment in reapect of imported »eoda must be paid to thepcoper officer m notes or coin of legal tender in Nigeria, by cash or postal twder* tw by a satisfectorily guaranteed cheque drawn on a bank in Nigeria, unless spcdtl.arrangements liavc been miide for payment direct hi a bank and production to Customs of the bankcrii receipt

s • ■ '•

41. Further tfiformation,’ ‘PSom On the special requirements in respect of entries for particuliw kind* of good are jpvea as an Appendut to dlls Notice.

42. Waming.-^A. Cum^sta ««ray is A tmei, nbcniiiNy, a n» tiiAw mtiatsm mu »« ik k .ic t io ifANY ENTBV On JBVPFOimNa POCOJUENT IS FOONU TO ME FALtt OR INCORRBCT IN ANY MASlRtAl. TAKUtt^fM,

43. CanceJlatim Of Government Notforr.*-«dPho foltewh^ <Joyw Notices ate hereby revoked

19501 Nos, 1315,1395 tod 1929 (first aectiim),

19SltNos,20tod^l 04S,

1954: No. 1342.

1955: Nos. 486 Md 2482.

1956: Nos. 84? tod 2186.

1957: Nos. 1105 tod 1452.1958: Nos. 1131 tod 17^2.

i

EvGmsmotrm Boxm OF Ccsit»«* ANo ExemL

I^AOOI

I

OFFidlAL EXTKACtolNAi^ 445

/Appnmi:^

^ NOTSS «it ’ fB i |»W l»A«Atj0N OF Bn TWM FOR PARTICOtAH Ty PFF OF OOOPS |

1. Livi AnTmIst md Bntrlea fot hprsts, m ulea, dotJccys, ^tdc, ahfiep, goats andawtoontustboaccom pmfadfayty^JdiietinitiaauedbytheDupctorofVeterm arySem ces, '

2. Arm md AmmmiiwH.'^Pittfeer mtty n iuat be m ade before discharge from the im porting vessel canbe allowed,: Swidt entry m nit be aupported by; (1) a licence issued by the Im port licensing Authority rand (2) a liem ea In the form t5 Issued in accordance w ith the Rrearm s Ordinance and Kegulatjons and signed by an authofisfid ponce offlear, \

3,. Itm Entrfe# for dom estic fow l, ducki turkey and guinea fow l m ust be accom panied by a certificate signed by » verterlnary surgeon stating that the birds icpnccm cd rom e from hedthy stock free of bacillary white diarrhoea* fow l ^hold and avian tuberculosis. The eggs of these buds also require similar certificates If hnport for hatching,

4,7 2?«jr o«4 Cofr.*— A im lid certificate, signed by a' verterinary officer in the country of origin, to the effert that the aium at is healthy and has riot w ithin the six m onths prior to im portation been exposed to infection by rabies, isneceiiaryexceptm thecaseofJm pbrtsfrom theBritish Isles.

hfediolA?**^^^ |3^<|^htri^m ust be acwmp^icd by a valid im port authorisation signed by the Chief

e. /w /tf<fih| i^frewerfo.--*Entry m ust be m ade before discharge from the im porting vessel.

ft <3foftl(fOW ).‘ ^BntryiriU8tbesupportcdbyadectarationm theform Bas8pccifiedittthescheduIetotheOoIdl*rading Ordinattce. F ^

8, JW flW rjSJciififf,'^Importers m ust be licensed w ith the Custom s Pepartm ent and entries m ust berestricted tosudrgo^oalys^m ayriotincludeptttticulars of goods of any other description.

9. and Sadt.^^Plmu and seeds from Central Am erica, South Am erica, the W est Indiw and Ghana m ay be teiported only by the Agncultural Departm ent. Coffee cherry m ust be accom panied by a certificate offrecdom from m ealy pod^discase Issued by the Government Agricultural authority of the country of export.

rmpottadoni of plants and seeds listcdinGmups Co>and (6) belowmust be covered by permite^ the Director of Agriculture except that items in (b) may be imported without permit from aierra l^one and Gambia.

(«).— Goeoa, cotrim i caiiava and all species of m usa j plants (but not seeds) of oil palm s j and all specietof citrus fruits tcitttm gs (butnot seeds) of sugar cane.

Glrpup (b)t^C0<miitK I kola r coffee (except hulled and dried berries for dry iheUedfe^s for c^um ption) ; guinea com { raU lets im iuze i rubber.

10. JPfi& eitf.’^ l) Im port ^tries for any poison, drug or substance specified in the First Schedule of the Pharm a Ordinance, whether auch poison, etc., is In a patent or proprietory m edicine or preparation, or not— - offier ffian tbosecoveredby a licence in the Form L issued under section 33 of the Pharmacy Ordinance— ^m ust contain a dectaration of tlw nam e of the persem ^uaUfied to the speeffied poison, drug or substance, and

(li) First ScheduieBoiioriSidrugs and iubstances m ay be im ported only by i—

(o) « sellbg dispenser, Of(0) * rtigisterod ch«nist or druggist Ucmed under the Pharmacy Ordinance, or (e) a m isiicfnary holding * valid perm it, or(d) In die ct^pfpoisoriS specified inPart IV 0^ the F irst Schedule, the holder of a licence in the Form L,

Uf . ■ ■ ' I .(e) the holder of a perm it authorising the im portation of industrial and laboratory chem icals (i.c., the

AariculturalorVeterinaty departm ent, m e GoiVernm ent Analyst, any other Governm ent departm ent or anyperson engaged in sdirndfie O f m dustrlaiteseardi) ; or '

consum ption) j pulses (except

(/) certain organisations dcsigna the Board.ated^y

nm f (i) Pmiu m dm m UmM the phmnmuiieal Aeghtm a Senior Medicat Officeror a Retident {Northern Regm).:

(Jli) %yher*pitndumh$md,lJiee6Hditlontqfmh{ssmnmtbemtfiiiedmth.

botthffknQ«*itfr«Ptt*«lFiftteOf48bottIetknowniurcputedhalf.pim8ojc96bptrtwteownasreputed quarter- pitUl or 192 titles kriowri as reputed oric-clght-piriti and measuring not less than 1<78 nor more than 2 liquid . gallorii per cisci.

Xo. 2U Vcl. 46OFPIpIAt GAgETTjS EXTRAORDINARY446

(tO Spirit|»repMatwm ttnfitforuseasp<>|abfe9pm tf awprohib ited* tthe4ttcrctio tto ftheBpwdi. „

(m ) The quanti o f pure alcohol contained in im portatio iw of d istilled^ potable aleohotic bevctages m ust' he-shown on the entry .

(to) The fp llo^dna certillcatca ittust be pfescnted w ith entries for the k inds oF potable sp irits shown. Specimens o f these cem ficates rosy be inspechA l at any C ttstoms House

(a> Bnmdyi ]ctun» w lnsky ,, * , .» .. ,, Certificate of A gcjnthe fonnC .S. 1 issued hythe competent i^vem inent Authority In the count^ofproductk^oealfipaMait. Ceitlfi* oa^a & 0B 1 oountriaa outis the CkM iimoa- ’ wealth oouatjri<» jnuat bear the «w mi o f the B ritish Coniu l or B ritUbi CommSme A fetrt*

Certificate of ori|tin in the form C .S. 1 or C .S« 5, as appropriate Iseued by the tent GovetimnentAuthocii in m e country oC production or sh ipment. CecriScatcs uma (^untries outside the Commpawndth sriea m ust bear the t»<? o f the B riridh Ccmsul orB ritish Consular A jeenh

A cetrificajk o f o riilpalntheibcmC.S.4M auetl by the competent Govemmw it A utboriiy for each t^^Stun^t (o ther than iN firidky ib^ dIreoE (totit ‘G reat B ritain or Natd iem Ireland direct from a bondM warehouse}. Cerdfiiiatcs from countries outside the Commonweald i countrk i m oat beer the vita of the B ritish Consul or B ritish Cm isular Agent.

A certificate in the form CS. 5 issued by-the competent Ooeernment Authority in the country o f production.

A certificate in the form C .S. 6 issued by the Batcise department o f the Gnum of S . A frica m respect o f sh ipments from that country .

' (o) B rands of g}n conform ing to the specification shown In the F irst Schedule o f the Imports F rohib ition O rder, 1959, but subject to the above, way be imported W ithout formality provM ed su#i brand has been notified in f6&Offidal G atrt/r as an approved brand and is in containets labelled w ith the name and adthess of the owner o f d io branA

(I ’ l) Spm ts im ported in cask or dn iin .

f &i

i(b) B ipudy and mm « «.• 4 • • * •

(c) IW hisky » a a *• « a •s 9 • •

0

(d) FotrStill Gin ♦ «a •* a * 9.

(e) Gm • «s> •

Such imyportariona must bu covered by a licence issued by the Board. See also the Second Sdicdole o f the Imporrt F raliib itton Ordfsv rigimhog liaa payaldr.

(t»0 M ineralised and Industrial m ethy lated Spirit . , {u) A re adm iiiib le at importario ft ptaridedthey in form to the specification ahow ii w i the F irst Seh^ule to the Imports Prohib ition O rder, 1959, and a certm catc w th is effect appears on the invoke and is also endorsed on the entry.

(6) Importations of industrial methylated sp irit m uit be supported % u licence issuedbyt^BoHmh

Mai* be im porttd ik tbcihscretioRof d ie Board.

Spirits denatumd for a particu lar putpoae may bo Imported prov ided thw are denam ied in fl m anner approved by the Bm ird.

Subject to su<A conditions the Board may prescribe,

12. T r^acco — ^These mdude manufiictured and unmanufactured lobacGO, cip irctte* , c ii^ andsnuff, and may be Im ported only by merchants du ly licensed by the Board o f Customs and Bxeise. Xo offier -goods may appear on the entry .

13. Gnless i^wn On the invoice or other supposing documents# the gross, tare m l pet weights of each package of upwaauftk tmed tc^ jacco must be d«slsred On the relevant «m ry. A muaber o f padtagas having the same grow and net weights may be grouped together.

14. 2VopftM».—Trophies consisting of live or dead protected animalsor the egga, e^shel!*# nests, phmagefto tift t$Jk ihM iuo!UdB4^irD it^W hicH t2M $ii0 tfh^0pi0Cf!S9w

mam ifactum# lost its orig inal ideM ^, must bouecoM pittded by a em iBctee o f tnvfu l i»si;m by sbe govcmmait o f the exportb ig ootm try . A list o f protected animats and b irds uppcai* in the W dd Ammals Preservation 0 /d in«« and ittb iid iaty legtslatHM i.

" « *

i

(viii) Drugs and Mcdicmcs feonf^mig §pir|t (ix) Denatured Spirit

9a *

« «* ** ft • ft

(x) Spirits im ported for scientific purposes • ft m ft

O F F IC IA I^ G A Z E T T E E X T R A O R P IN A E YU t A p r i l, J9 5 9 4 4 7

Chvirnhmi NolUa 683N O T IC E B Y ^ iT H E B O A B P O F C U S T O M S A N D E X C IS E

Customs «md£!xcUe Notice Nb< IST » ti Es t r v An o I j OADINO oi? G o o p e f o r Ex po r t a t io n o n Sh ipme n t a s St o r e s

Cmutefteemetti i I s i April, 1 9 5 9

Noi$ 1> Tfuiit^or»0tioit tontainedin thix Notice dws not apply to the/ollomag exports:—(a) goods/torn warehouse ^(8) trttiititgao^ / '

(c) a0othtr goods chtrgeahk with any impart duty which has not been paid; id) drspAackgoodti '(# ) goods the exportation of wheih it prohibited except tu provided under or iy snrim of any enactment;U) goods wasted by tand^ inland teaterviays or parcel post:($^pmm•ft*bmmi {h)goodiiie^Mrftbri9mpomrymportdtioHi iij ioodtim^eri^et^oriedi

/of which'wisepardfe Notieet.Note 2 > ifT iA Notice supersedes all preuious notices on the entry and loading of goods for exportation or

shipment as stmt.Note 3 , Speeimm of forms inentianed in ibis Notice stm be inspected at any Custom House, and may be

pdntedpdmtmptpMmtHeycd^cminaUrespecUiiniilmngmhsut)tnthespemett>^*1110 ottotitloR oF'lhipptng conipaniet and odioi'i conoobiod with Ihippltig B drown to the Customs and

ExeiMi MsAogomont OidinoAco No> SI of 1958.'■ V* ■

• ^ A .— ^ G S N M tA I. _

1 . HestrietioH on Loading Goods in Craft ^ot exceeding 1 0 0 tons Megisteri— ^ E x c e p t w i th th e p r io r p e rm iss io n o f th e B o a rd o f C u s^ m s a n d E n e w o n o p o r to n s IW l lo a d fo r e x p o x to t io n in a n y sh ip o f le ss th a n 1 0 0 to n s te g U te r a n y o f th a jE id o d s c o v e re d b y tW i N o d o e ,

2 . Resirietion on toadingr^ldoUste a n y g o o d s a re lo a d e d in to a n y sh ip o r u rc ra f t fo r e x p o r ta t io n o r a s a to re t fo r u se o n a v o y a g e o r u ig h e to a n e v e n tu a l d e s t in a t io n o u ts id e N ig e r ia , o r o re re m o v e d f ro m , a n y c u s to m s s ta t io n fo r e x p o r ta t io n , th e < » tp O r fe r o r h is a g e n t sh a ll d e l iv e r to th e p ro p e r o if le e r a t th e C u s to m H o u se , a t th e p la c e o f e x p o r ta t io n , e n try o f th e g o o d s o n o n e o f th e fo l lo w in g fo n n s:

< f l) C 3 1— E x p o r t E m ty fo r F ro d u c o o r M a n u fa c tu re s o f N ig e r ia f re e o f D u ty .

ib) 0 3 2 -^ E x p o r t E n try fo r n a n -d o m e s t ic G o o d s f re e o f D u ty o r D u ty p a id G o o d s n o t o n D ra w b a c k .

< « > C 3 3— E x p o r t E n try fo r F to d ttc e l ia b le to D u ty .

(d ) G 3 4 --^ E x p o r t E n try fo r T in O re ,

(s ) C 3 5— E x p o r t E p try fo r G o ld .A f te r o f l lc fa lW u m b e rin f in th e C u s to m f lo u se i c o p ies o f th e a p p ro p r ia te fo rm s w i l l b e fo rv m rd e d to th e p ro p e r

o f f ic e r o n th e d o c k s id e w h o w i l l in d ic a te th e re o n w h e th e r sh ip m e n t o f th e g o o d s is o r Is n o t a l lo w e d .

In p o r ts a n d p la c e s a d m in is te re d b y th e N ig e r ia n F o r ts A u th o r i ty th e p ro p e r o f f ic e r % v l l l a lso e n d o rse a . S h ip p in g N o te w ith , th e s tM e m e n t t lm t sh ip m e n t o f th e g o o d s is o r is n o t a u th o r i i ie d .

3 . S io re s ,’ - “ G o o d t‘ m a y n o t h e lo a d e d fo r u se a s s to re s in a n y sh ip o r a irc ra f t d e p o r t in g fo r a d e s t in a t io n o u ts id e N ig e r ia e x c e p t ? (1 ) w ith 'th e p e rm iss io n o f th e p ro p e r o f f ic e r; (2 ) u p o n p a y m e n t o f a n y d u ty c h a rg e * a b le o n th e e x p o rh r t io n o f su c h g o o d s} a n d (3 ) u p o n e n try o u tw a m s in a c co rd a n c e w id t th e p ro v is io n s o f U u s N o t ic e ,

T h e u se o f d u ty - f re e s to re s is n o t p e rm it te d in re sp e c t o f a n a irc ra f t g ro u n d e d in N ig e r ia , o r w h ic h is e n g a g e d o n a n in te rn a l f l ig h t, \

4 . Permits for eertaln G o d d r .— •W h e re th e B o a rd o f C u s to in s a n d E x e b e is sa t lsS e d d ro t th e n a tu re o f a n y g o o d a is su c h th a t th e ^ c t q u im tity to b e lo a d e d in to a sh ip c a n n o t h e a sc e r ta in e d u n t i l su c h lo a d in g is C o m p le tC t i t m a y p e rm it su c h g o o d s to b e lo a d e d in to a sh ip p ro v id e d th a t p r io r -a p p l ic a t io n is m a d e to th e p ro p e r o f f ic e r b y th e e x p o r te r o r h is a g e n t o n c i th e r s

(а ) C ,3 6 '“ ^ A p p l ic a t io h fo r a n e ,x p o r t p e rm it fo r g o o d s l ia b le to e x p o r t d u ty t o r

(б ) C .3 7— A p p l ic a t io n fo r a n e x p o rt p e rm it fo r g o o d s f re e o f d u ty j.

and fu r th e r p ro v id e d th e p ro p e r o f f ic e r Is sa t is f ied th a t th e e x p o r t sh ip w i l l b e w ith in th e p o r t a n d re a d y to lo a d , n o t m o re d ia n 7 2 h o u rs a f te r th e issu e o f th e p e rm it .

W h e re f f ie B o i i^ o f C u s to m s a n d l& c c ^ e h a v e a u th o r ised d te lo a d in g o f g o < H is b y p e rm it , i t is a c o n d it io n o f su c h a u d m r isa t lo n d ia t th e g o o d s m u s t b e e n te re d , in a c co rd a n c e w ith p a ra g ra p h Z a b o v e , w id t in fo r ty - e ig h t h o u rs o f th e c o m p le t io n o f lo a d in g o f th e g o o d s .

P e rm its w iU n o t b e h n u e d fo r se rsp m e ta l ,

0 , B e a d .— B e fo re sh ip m e n tfo n p e n n it is a l lo w e d w h e re g o o d s a re l ia b le to e x p o r t d u ty o r ro y a lty , e tc . a p ro p e r ly c o m p le te d b o n d ( to c o v e r a n y p a y m e n ts d u e ) in th e fo rm C .B . 9 o r C .B . 1 0 , a s th e c a se m a y b e m u s t b e p i» ten te tL .m th e p ro p e r o f f ic e r a t th e p la c e o f d e p o r ta t io n .

OFFICIAL GAZETTB EX'FRAOKDINARV448 Ko,2l,Vol,46

B«—Effluy

6. Number o/ Cobie$ of BtUfks emd Perrmtf.—^Eotri^ for ihc txmtUtion gO(X& or tbcir thlpoiioe m ston are teqai M bemade In quadruplicate (but see paragraph 7) ut the cate of fomu C.31,0J2 and C.3S and in qulntuplicate in the eaie orforms C.33 and C.34, An, additional copy—^for refcrtnce pihpoMs ools~“ may be submitted, provided it is promuiently endorse]

“ Exporters copy—for reference purposes only.**

Penaits for authorisation under paragraph 4 above should.be submitti^i in duplicate.A batch of entries must be accompanied hy a schedule, in duplicate, of the amount of money doe on

each entry, and the total amount tendenra. One copy of the schedule wiO be stamped 'adth the entry numbers, signed by the cashier, and returned to the importer.

Additional copies of entries, where submitted, wilt be returned after madme ttan^mf.

At all places o&er than lagos, Apapa and Fort Htreourt a leceqit on fomt Book C>td02 will aSio be sssued.7. Place and Time of Presentationj—^Entries must be presented to die proper officer at the Cwtom

House at the place of exportation and all duties, royalties, rent and other charges due, paid before the foods are put on board theexporting vessel (but see paragraph regsidfog permieiioftfoship foods prior to entry.)

In the case of goo& shipped on a ^throujfdt Bill of Lading for a fordp ootmriT «c nne NigiriaR port,: for eventual transhipment at another port, duty (if any) is payabie at the port of 5rtt loidiftf • Two idditiottal copies of the export entry should be aubmitted, and all copies endorsed, “ Wie request petmtnuon to transfer

dicse goods to s.s.. .at. ........k.... ..... .for exportationthroushB/L No..,,...............iiliiuifid.** Onircopy of the entry will betytunisdto themsster ora«ht of the vessel of Erst iosding, ahd, when produced to the jitoptr omcir at the port of SitiS axportalKm, sbaUauthojriM fimit shipnientwtt&ut further (^mentation.

8. Completion of Parms of .Entry.—All copies of entries must be coenph^ed carefully Isfibly and ifl manuscript or type m the English language, and at required by the headings and columns of the fotn», and shall indude such further infonnation as the Board of 0ustom$ and Bxdse nouQ from tune to time require. Bent certificates, where applicable, must also be conmleted. Erasures may not he msdis; stod anynecessan^ correetfojtiito be MtiaHtdandda^bydieiignatotytotheentty.^^'i ;

Goods must be described in accordance with the current Ex f o u T Lt^ and In ac<%dance with the Ctistoms Tariff On^anoe If that diffets. '

When the unit of quantity in the Export List differs from that on which duty Is chatgeable, the quantity must be dechuM m both units.

• * • • t • oaaoss • < «>»••

ofgoo^Thee value in steriing and: the amount of duty chaxgeabte on each item on an. entry must be declared

separately.

C. 37 and DP In the case of form C. 36, will be found at the top right*haifd comer of the permie. Entries presented for the following goods

£irM

En

LitiC Tin ore ColumbHe Wol&wn Tantabte Thorium Afica Zincom

Zircon

Lists Cttde bides Goat skint She skins

Bananas Shea nutsRubber raw (oil Grades)Rubber crepe RubberpasteTimber fall spedet and forms

excluding plywood)Cocoabean Groundnuts ^Grousdnut oil Groundnut meal and Cake Cotton lint Cottcsiseol Fabn kernels Palm kernel oil Palm kernel meal and coke Paha oil (effiblc)Palm off (Technical)Bennisced

must be entered separately, that is to Say, one type of commodity from one region only shall be entered <m any iMie export entry. The tegioiw referred to are the Federal Territory of Lagoa, tlie Western, Northern and Eastern Regions of the Federation of Nigeria and the Southern Cameroofti,

Exporters or fficir agents (odisr than the Department of Afirkcting and Ei^orts) am tequhed to declare on ^ relevant export entries immediately under the description of the mmmodity ccaicemm the foUowing additicmal infotmation s—

' (a) In resprtrt of the produce in list A t the region Iff derivatiim, produce emttiaring from the Federal Territoiy of Lagoa being de«nrti to be Western Region produce.

4 4 ^6 M C IA L ^ m A o iiB iN A M ylit A p r i l, 1 9 5 5

(5 ) In ra« p« « :t o f th tt H i3 « ^ itd riU n ii in l is t B { th is » sg iO h o f p u rd itt ij , th a t is to say , th e reg io n in w h ich th o W 4 o O f ik ift \ tu A m p n tch B S ed n f tc f h av in g b een ren jio v ec l f ro m th e an im a l. P u rch ases in th e F ed e ra ll^ r r ito ry o f I4 g 0 ft to h O reg W o U M p rch « l« in l^ o d e r ia

< tf) In taap fc l o f th f l w in o w la W ilfc G 1 th e r^ lo n o f ex tro c tio m

T h e reg io n o f d e r iv a tio n , p tttch ase o r ex trac tio n sh o u ld b e c lea rly sh o w n an d u n d e r l in ed ,

9 . Entritfmt f00tirc4for e^tmn Goo4s exported by ^ iV .* ^ A rtic lcs n o t fo r sa le ad d ressed to p r iv a te p ^ o n s, a irc ra f t ap aw » > lam p lea , n ew apap cw, p e tio d ica la , a ^ e rtia in g m a tte r an d ex s^ a tjM p ap e rs w h e re th e F .O .B . v a lu e d o f l i t to ro x o eed © 0 , m ay b o cx p o rted w ith o u t en try o n p red u c tto n o f th e re lev a r it a ir w ^ ig n m en t n o te o n w h ich d ie ex p o tta rT ia i o n tfo m ed y an d ce rtif ied co f fcc t b y W * s ig n a tu re an d d a te , th e F .0 3 , v a lu e o f th e

g o o d s, ■

.1 0 . ih w /,— (< ) B en t a t th e fo l lo w in g ra tes sh a ll b e ch a rg ed o n a ll g o ^ s fo r ex p o rta tio n w h ich a re s to red in a emtami o re * other than L ag o s C u sto m s w h a rf, A p ap a w h a rf. P o rt H a tco u rt, B e ta w h a rf, T ifco w h arf an d B u m tu w ith th e p e rm iss io n o f th e p ro p e r o f f ice r an d w h ich a rc aw attin g sh ip m en t—

(fl) ten p en ce p e t to f t p ep m o n th O f p a rt th e rep f itt th e case o f p ro d u ce fo r ex p o rt { an d

ten p e ftce p e r to n p e r w eek o c p a rt th e reo f I f t a l l o th e r cases} i f n o t sh ip p ed w ith in fo r ty -e ig h t h o u rs o f b e in g So s to red . .

P ro v id ed th a t P ro d u ce fo r ex p o rt d ep o s ited in an open space in a cu s to m s a rea , o th er th an th o se l is ted ab o v e w ith th e p e rm iss io n o f th e p ro p e r o f lk e r an d su b jec t to th e o b se rv an ce o f su ch co n d it io n s as h e sh a ll in q io se , sh a ii « f l« B e su b jec t to an y ten t ch a rg e . ^

(« ) B en t ch a rg e i b eco m e d u o in ad v an ce in resp ec t o f each ren t p e r io d .(« 0 F o r th e p u ip o fo o f m easu rem en t o f g o o d s fo r ren t;

(a ) a to n sh a ll b e reck o n ed as fo r ty cu b ic 'fee t *,{by f iac tio iw o f a to n sh a ll h e ch a rg ed p ro p o rtio n a te ly as fo r ten th s o f u to n an d m u lt ip les th e reo f;(e ) an y p o rtio n o f a ten th ttf a to n ah a ll b e red to n ed « (a w h o le ten th j(iy m d » a« g n eA ta ih aU b e tak en to th e n ea rw it fo o t, s ix ; in eh c i an d o v e r b e in g tak en as a fo o t { an d

(e ) w h e re,g o o d s o f a l ik ftk ittd , an d fo rm in g p a rt o f o n e co n s ig n m en t a re co n m in ed in p ack ag es o f eq u a l s tx ean d a re p ro p e r ly s tad eed th e ren t ch a rg e u ia l l b e assessed o n th e cu b ic co n ten ts O f th e s tack .

1 1 . Ph/iKrtierf. —F o r the purpose of assessing export duty, the export value will b e declared os follows( f t) H ie m ean o f th e ttv o m o n th s fo rw 8 id c .i .f . b as is p o rt b u y e rs’ c lo s in g p r ices o f N o . 1 R ib b ed

S m o k ed S h o o t ru b b e r d n th e I^ n d o n R u b b e r E x ch an g e fo r th e m o n th b e fo re th e m o n th b e fo re th a t m w W ch th o ru b b o r w aa en to r» I fo r ex p o ft. T h is w ilu c is n o tif ied f ro m t im e to t im e m th e F ed e ra tio n o f N ig e ria Q l^ c fo l 0 o as tfs . also b e lo w ).

( f t) Produce {^ther thm rubbery exported f ry the Marketing Boards.—Tha p r ice rece iv ed fo r th e p ro d u ce b y th e B o a rd co n cam ed f ro m th e N ig e ria P ro d u ce M ark e tin g C o m p an y L im ited , ex cep t th a t th e v a lu e p e r to n o f g ro u n d n u t o i l S lid g ro u n d n u t tak e m ay b o su b jec t to a ty u s tm en t f ro m th is p r ice .

(e ) Bteduee {aim timk tubbitr) exportii f ry permts biHif Ihmjhi B o an fe ,— T h e F ,O .B , se llin g

p r ice o f s im ila r p ro d u ce o n th e d ay o f ex p o rta tio n as asce rta ined b y th e B o a rd o f C u sto m s an d E x ase , ex cep t th a t th e v a lu e p e r to n o f g ro u n d n u t o i l an d g to u n d n u t cak e m ay b e su b jec t to ad ju s tm en t f ro m m is p n ee . E x p o rW rii o f p ro d u ce , h av in g o b ta in ed p e rm issio n to ex p o rt {tee p a rag rap h 3 3 ) sh o u ld m ak e ap p lica tio n to th e B o im i C u sto m s an d l^ tc tse , th ro u g h tlw lo ca l C o llec to r o r O ffice r-in -C ^ i^ e , fo r th e b as is o n which an sco ^ tab le F \0 3 . v a lu e can h e es tab U sh ed .

(< 0 i?q y f lf ti ir , ‘« T h e av e rag e p r ices tto tif ied f ro m tim e to t im e in th e F ed e ra tio n o f N ii^ b rla Official Gaseite.(« ) F V s i Goads and Goods i ie f r fe to « Speeijk Mote of JP « < y ,— T h e v a lu e to b e d ed a red in resp ec t o f g o o d s

f re fto fd u ty o r l lab le to X sp ec if ie ira te o f d u ty ia th e p r ice a t w h ich th e g o o d s a re so ld b y th e ex p o rte r to f f ie p u rch aser o u ts id e N ig e ria , m ep o rt d u ty p ay ab le in N ig e r ia , p ack in g an d o th e r re lev an t ch a rg es u p to th e t im eo fd e llv e ry o f th e g o o d s o n b o a rd th e ex p o rtin g sh ip a t th e p o rt o f d ep o rta tio n h av in g b een p a id b y th e ex p o rte r . In th e case o f sh ip m en U t o f ru b b e r, th is v a lu e is to b e sh o w n in ad d it io n to th e v a lu e fo r d u ty ca lcu la ted In acco rd an ce w ith (« ) ab o v e i

1 2 , Btport X fe r iw e p f l iro l. — T h e E x p o rt O ce fta ln g A u th o r ity is am h o rised to issu e ex p o rt l icen ces fo r g o o d s o f f ie r th an th o se l is ted in th e T h ird S ch ed u le O f th e E x p o rt B rp h ib it ioh O rd e r 1 9 5 9 . L icen ces a re o f tw o k in d s i

(a) Opm General Export Licenees au th o ris in g f f ie ex p o n a r io it o f C e rta in g o o d s to sp ec if ied « iu n tr ies j an d

(fr) Export Umm issu ed to a p a rticu la r trad er au th o ris in g th e ex p o rta tio n o f sp ec if ied q u sn tit iroo f en u m era ted g o o d s to sp sc if ied co u n tries w itb if ta sp ec if ied tim e l im it. E ^ rt en tr ies fo r g o o d s co v e red hy^Opm Gemral timeo m u st b e en d o rsed b en ea th frac li i tem o n th e en try w ith th e le tte rs O .G .L . an d th e n ttm o w an d y ea r o f th e re lev an t l icen ce . W h en a specific licence is req u ired , th e n u m b er an d d a te o f th e ■ re lev an t l icen ce m u st b e d ec la red b en ea th th e item o n th e en try , and the licence presented with tlte entry.

■ • *

D eta iled In fo tm a tlo n rcg a id in g d ie l icen sin g o f ex p o rts m ay b e o b ta in ed fro m th e E x p o rt L icen s in gA U th O rtQ r#

13, Exchange G w ftro l.— D e ta ils co n e fem in g th e req u irem en ts o f B cch an g e^ n tro l a re se t o u t in n o tices issu ed b y th e l l^ch in g e C o n tro l Q fftce r, L ag os,

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la € »pQ tt 4 a# r«3b ic :^ IW ^ C on tts l F on a C .

I4> Mineral J ? £ ) j? a?a« .— T he ra tes^ o f toytity p ayab le O ft th e expO r ta t fo f t o f p s t t leu la r m ln en d t w e ih oae in fotce (w e lV Im erabO fdh ian ce ) a l th e i lm eo f d c t tv e iy o f th e esp o r ten t ty to th ep rop c ro f f ic c r o f C tt i to n u w i4 Ek c is o 4 > ro v id cd ea ch eon a iig tu n e ft t fo r eap o r t h w a r r iv ed W th e p o r t o f th ipm e ft t am i l» a v a il ib k fo r cu e to i& s esom m atio n , a n d th e eap o r t if tg v o s ie i h e m th e p o r t o f lo ad in g im read y to lo ad ) a ad v v lik H w e x to i iS id freen t im e to t im e In th e F ed e ra t io n o f N ige r ia Qffmat Gaxette,

T he om pun i o f p # y id > le f t lu it b e ca lcu la ted to th e p en n y j i f icao r io o it o f a p e f t f ty h em g ig n o red .

15 , Traduce Impectwn F w r .— T hese fees w e ch a rgeab le « t th e r»tt$ get fo r th in th e R |g :u la t iO f» f tsad e u nd er th e P rod uce In spec t io n O rd in an ce. T h e fees n t tu t b e ca lcu la ted to 'th e p en n y , f r a e t io n i o f * p en sy b e in g ig n o red , a n d o re p a yab ie a t th e r im e o f p resen ta t io n o f th e en t iy , |-

15 . Customs X h ift ; , — T h e lia te o f i^ o r t 4 u ^ p a j^ Ie (see C u stom s T a r if f O fd in a« fio ) ’^ ls th a t la fo r ce a t r i le t im e o f th e d ^ ve ry o f d ie exp o r t W itr y * to th e p rope r o f f ice r .

T h e am oun t o f d u ty m u st b e ca lcu la ted to r i ie p enn y’, fn e r io n a o f a p en ny b e in g Ig n o red . ~

17 . Declaration m T h e d ec la ta t io a a t th e fo o t o f ^ P ^ r ig ih a t en tr y m u st b e a ig n ed b y

(0 ) ( t ) th e lu n u a lesp o r te r i f a n In d iv id u a l; o r V

(r i) a c le r k In lu s em p lo y I f d u ly au th o r ised in sm ong ; .

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( iQ an y o r i ie r e f f ice r o f f f ie com pan y i f d u ly a u th o r ised h i 'W r it in g b y a d h eem r o r th e so crc tw y <m > m casesv rh e ro f f ied um :ton and aew (m n yam r tnd den tab to iid ,ih eao tw 4 {ted h t»d o f id iepec i^ ^ y .

m N ip r ia d u ly a u th o r ised in w r it in g

(d ) an y l icen sed cu stom s agen t, d u ly a u th o r iN ^ in w r it in g b y th e cw > o r t tr , o r h is d u ly a u th o r ised c le r k . T he cu stom s agen t’s l icen ce n um ber a n d d a te m u st b e q uo ted o n th e en tr y .

W r itten a u th o x isa r io n m u st b e su b ou tted to th e p io p cc o f f ice r a t th e C u stom s H ou se a t th e p o r t o f c i^ r ta t lo n . .S ^ he G ove rnm en t I4 p r ice d ea lin g w ith C u stom s A gen ts . ^

Copies o f en tr ies i i ia ) f he in it ia l led , o r b ea r th e fa o iim t lc i tam p o f th e s ig i ia tu r c o f iht d ec lw an t. A n y a lte ra tio n o r ad d it io n to an en tr y m u st b e in it ia l led an d d a ted b y th e d ec la ran t, b u t en tr ies am end ed to a eon s id e ra b te o x ten t m ay b e re fo sed .

18 . Time of Presentation ^Tntry or Jnue of Perinitr^^o exp o r t en tr y w il l b e a ccep ted , o r i^ tn u t I ssu ed , u n t i l th e p rop e r o f f ice r is sa t is f ied th a t th e exp o r t v esse l w il l b e w ith in th e p o r t a n d read y to lo ad , n o t m o re th an 72 b ou rn a f te r th e a ccup tw ice o f th e w itn y o f issu e o f p e rm it .

19, Payment af D u t ies , i^ n ts , fees an d o th er chw ge i d u e in re ip ec t o f g ood s e j^ r ted , i iu i ie b ep a id to th e p rope r o f f ice r a t th e C u sto tn H ou se a t th e p h t^ o f exp o r ta t io n in n o tes o r co in o f lega l ten d er; b y m on ^ , o r p o s ta l o rd e r ; W a gu a ran teed C h eq u e d raw n o r t * o in k it t N ige r ia ; b y sp ec ia l a r ra n gem p it fo r p a ym en t in to a b an k in N ige r ia a n d p rodU c r io t t W ith th e exp o r t cn t fy o f th e lam ke rs o szc fp t; o r b y a n y o the r w xaagem en ts a p p ro ved b y th e B oa rd o f C u stom s an d E x r ise in a n y p a r tk u lw ca se .

20 . P o r t p o s t en tr y m ust b e su b ttd t ted in i t^ iec t o f i f f i tm d e rp ayT O ea r i « sc * ed if tg |S $ . Sa r isp ost en tr y m u st b e p repw ed in a l l r espec ts in a cco rd ance w ith th e p tcceed in g p a rag raph !^ so f t tr a s a p p licab le , an d m add it iO tt , m U S tt-^

(9 b ea r a c rp ss r e fe ren ce to th e o r ig u ia l en tr y u p on w h ich d u ty w as p a id ; a n d ( t t ) b e su p po r ted b y r i le r e levan t n o t ice o f u n de rp aym en t; a n d

• (Hi) b ea r a recap itu la t io n aw oun t g iv in g d e ta ils o f r i ie a c tu a l good s lo ad ed , th e q u an t ity ^ am oun t en tw ed , an d th e ex ten t m w h ich th e g ood s h ad b een tm d e ip a id an d th e am oun t o f d u ty u f td e ip a id .

P ost en tr ir a a re n o t r eq u ired in r e jec t o f u n de rp aym en ts o f £5 or le^, w h ich m ay b e ad ju s ted u p on p a ym en t o f th e a d d it io n a l d u ty d u e an d fo r w h ich a C u stom * r ece ip t u d ll b e hw ucd «

21 , Queried Eniriese-^^Wtimte ah en tr y is th oU ^ t to b e in cdn rec t ly p rep a red , a n In co r r ce t B it r y F o rm w ill b e issu ed 1 ^ C u stom s to th e exp o r te r . T h e en tr y i tsd f w ill n o t b e rem m ed .

C.--MJSCEU4NE0t;8

22 , Change of Ship or Aireraftr^Whete good s a re n o t sh ip p ed on th e sh ip o ra ire ra f t hr w b ich th ey w ere en te red ,' th w m ay b e exp o r ted b y an o th e r sh ip o r a tre ra f t p ro v id ed a w n tten requ est is m ad e to th e p rope r o f f icer . T he req u est sh ou ld b e en d o tsed on th e rd evu n t en t ty , a n d signed b y th e r ig » r t« r O r h it agen t.

l i t A p r i l , 1 9 5 0 O l ^ ^ I C lA t * E X T I iA O R D m A R V 4 S 1

2 3 , ChitnilM {>/JO0iihiart$n,-^Pmvi^^d B o n d a , e x p o r t U c c n c c aw i l t b o w th o w w d /o n l y r l t t e n r e ^ u e a t .

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2 4 , P o r i C O t t r « i i r M f l / r , - ^ S h ip m e n t o f p a r t c o n s iR n m e n ts m a y b e a l l o w e d o n % v r i t te n r e q u e s t ,t h e b a l f tn c e b < ^ g r e - e n te r e d t o a e e r t h te d e n t r y ( o r p e r m i t ) . W h e n a c e r t t n e d e n t r y i s m a d e , b o th e n t r i e s a r e t o h o d e a r ly c r o s s - r e f e r e n c e d , r

, e t c . , a r e s t i l l v a l i d , c h tu ig e s o f d e s t i n a t i o n

2 5 . G o o d s Shaiti Z o n d i f d o r m X » .^ r ,* ^ W h c r c g o o d s a r e f o u n d to h o v e b e e n l o a d e d S h o r t o r i n e x c e s s o f t h a t e n te r e d f o r l o i i d m g , t h e p e r s o n m a k in g e n t r y m u s t g i v e n o t i c e o f f a i lu r e t o l o a d , o r l o a d in g i n e x c e s s , t o t h e p r o p e r o f f i c e ^ .

A p p l iM t i o n s h o u ld a l s o b e m a d e b y t h e m a s te r o r h U a g e n t f o r p e r m is s io n t o a m e n d t h e c o n te n t . S u c h a p p U e n U o n a s h o u ld b e i n t h e f o r m C .8 a n d s h o u ld g i v e r e a s o n s f o r t h e d i s c r e p a n c ie s .

D.—SpKtjiAt BaovistdNs

2 7 .^ d r i « f . - - B x p o r t e n t r i e s m u s t b e a c c o m p a n ie d b y t ( 1 ) a l i c e n c e to e x p o r t i n t h e f o r m 1 6 i s s u e d i n a c c o r o a n e o w th t h e F i t ^ r m s O r d in a n c e a n d R e g u la t i o n s a n d s i g n e d b y a n a u th o r i s e d P o l i c e O f lR « i r ; a n d ( 2 ) « l i c e n c e iw u e d b y i t h e R s p o r i L i c e n s in g A u th o r i t y ,

. , . - 2 8 , C « » te w 0 ^ . i ^ % p q r ta t l o a o f c u r r e n c y /o th e r t h a n c e r t a i n c o n c e s s io n s g r a n te d to hona fide t r a v e U e r a )

w i l l b e a u th o r i a a d 1 » y t h e L x c h a n g e C o n t r o l O m ^ r , b y m e a n s o f F o r m C .

^ 2 9 . V l« f f o iw # ,4 - E « ) o r t : e n t r i e s m u s t b e a c c o m p a n ie d b y a v a l i d p e r m i t I s s u e d b y th e C h a i r m a n o f t h e

A n t i q u i t l o a C o m n i i s i o n ( o r D i r e c to r o f A n t i q u i t i e s S e r v i c e , } A n t i q u e s s u e d e f i n e d in th e '.A n t i q u i t i e s O r d in a n c e . *

3 0 . D&iigerOHt D r m # ,— E n t r i e s s u b m i t t e d f o r th e e x p o r ta t i o n o f d a n g e r o u s d r u g s ( f o r d e f i n i t i o n o f

d a n g e r o u s d e u g a m D a n g e r o u s D r u g s O r d in a n c e ) m u s t b o a c c o m p a n ie d b y a v a l i d e x p o r t a u th o r i s a t i o n ,

3 1 . ‘E n t r i tM f o r t h e e x p o r ta t i o n o f g o ld m u s t b e a c c o m p a n ie d b y a v a l i d e x c h a n g e c o n t r o l F o r m C I s s u e d b y t h e E x c h a n g e C o n t r o l O f f i c e r . I n t h e c a s e o f r a w g o ld , i f i t i s d a im e d t h a t n o r o y a l t y i s p a y a b le , t h e c l a im m u s t b e s u p p o r te d b y a w r i t t e n s ta te m e n t f r o m t h e C h M I n s p e c to r o f M in e s , o r i n t h e c a s e o f r a w g o ld b e in g r e - e x p o r te d a f te r im p o r ta t i o n , b y t h e c e r t i f i c a te i n f o r m C i s s u e d a t t h e t im e o f im p o r ta t i o n .

3 2 . s e p a r a te G o v e r n m e n t N o t i c e ,

3 3 . Ninerijtn Ptodmti^VtAm d u l y a u th o r i s e d b y t h e N ig e r i a n P r o d u c e M a r k e t i n g C o m p a n y L im i t e d

n o p e w o t f o r f i r m m iu f e x p o r t b e n n is c e d , c o c o a , c o t t o n l i n t , c o t to n s e e d , g r o u n d n u ts , p a lm k e r n e ls , p a lm o i l o r S o y * B e a n s . *

P c n n iw f w u c d to a u th o r i s e d f i r m s b y t h e a b o v e m e n t io n e d C o m p a n y , s h o u ld b e s u b m i t t e d w i t i i t h e export entries.

3 4 . f V d M 5 t t i o r t . '^ T h e e x p o r ta t t o n o f e x p lo s i v c s ( o th e r t h |m in d u s t r i a l e x p lo s i v e s ) i s a b s o lu te l y p r o h ib i t e d .

3 5 . JPrehi^^ed G o o d r , -— E x p o r t e n t r i e s f o r g o o d s s p e c i f i e d i n t h e S e c o n d S c h e d u le t o t h e E x p o r t s P r o h ib i­t i o n O r f e r 1 9 5 9 , m u s t b e p r e s e n te d t n t h e p r o p e r o f h e e r , t o g e th e r w l i h a v a l i d p e r m i t I s s u e d b y t h e E x p o r t I n c e n s in g A u th o r i t y .

3 6 . ^ P r e t« r f s 4 AtiinMh and Birdtt and Trophief (including J b o r y ) .— 'E x p o r t e n t r i e s f o r p r o te c te d a n im a l s

and b i r o s , and for tmphics ( i n c l t ! |d i n g i v o i y ) m u s t be p r e s e n te d to g e th e r w i t h t h e a p p r o p r ia te p e r m i t s , a s under

L P r o te c te d A n im a l s ( l i v e ) a n d p r o te c te d b i r d s ( l i v e ) , , ( 0 P e r m i t s i s s u e d b y b o th . .V e t c r i h a r y a n d

A d m in i s t r a t i v e o f f i c e r s I m id ( i f ) a d e c la r a t i o n i n t h e F o r m A o r B p r ^ c r i b e d

• . u f t d e r t h e T h i r d S c h e d u le t o R e g u la t i o n s

u n d e r th e W i l d A n im a l s P r e s e r v a t i o n

O r d in a n c e .

I L O s t r i c h e a a n d t h e i r c g j ; ^ ,.. ( 0 P e r m i ts I s s u e d b y h o t i i V e te r i n a i y a n d A d in u u s t r a t i v e o f f i c e r s; and

( « ) w r i t t e n s a n c t io n’ f r o m th e G o w a n o r - G e n e r a l ( i n th e N o r th e r n R e g io n th i s p o w e r h a s b e e n d e le g a te d t o R e s id e n t s ) .

( i ) A n a d m in i s t r a t i v e o f f i c e r 's p e m u t im id

( l i ) d e c la r a t io n , i n th e F o r m C p r e s c r i b e u n d e r t h e T h i r d S c h e d u le a s m l a b o v e .

( t ) A d a d m in i s t r a t i v e o f f i c e r s p e r m i t; a n d

( l i ) w r i t t e n s a n c t io n f r o m th e G o v e m o r - G e n e r a t ( i n th e N o r tb e m R e g io n th i s

p o w e r h s ^ b e e n d e le g a te d t o R e s id e n t s )

o r a d e d a x a t i o n i n th e F o r m A o r B ( s e e a b o v e ) a s a p p r o p r i a te .

4 S i a •

i n * I v o r y * . k * . • 4 .4 • 4 4• 4 * •1

I V . O th e e T f o p h ie s * . • f • « ' ♦ je *■ •-

14§2 omcmh K8;TEA0BPINARy Ko.2UVa,46

37. Tin, (4 RttSia Stock Tin Ore, Bxpm mUk* mu«t fn; momtod together with *w»U4 BiJi^ Stock Exp Cferwcitte* iitt quxdrupUctte) Issued by the Chief Inspector of Mines. Nsr naw: he mitked«B,S.**in«d,

Export entxli^ mmt he presented tt^icthcr with ta export Ikence issued hy the Chief Ini^UK' of Mtnc«, mod the zdevshC twlwiy wsy>hili showing the tkde end time! the ore was put on xai!.

38. Ih^Ser.-—Unless exempted j6rom the libber (Inspecdort for Erport) Regidsdoiw, produo: inspection fees mustbepaidatdiethneof udivexyof dieehtrytotheproperoifBcer.

39. Warmng.—A emtoms entry is a lega| do<;ument, and heavy penalties tpay be uiOicted if any entry or supportnig document isfound to he fidse or incoiTccc in any matetisM particular.

• t ♦ ! * jir

(by Other « • » « * a <1 ♦■ s.

I

BitOHomof'nmBcHum Currowa a n d La q o s«:

ii

Government Notice No. 684

NOTICE By THE B(?ARD OF CUSTOMS AND EKCISE•r' Cuitome m4 Excite NeHee No. 16- Diu w s a c k

Commencement: Ut Aprilf 1959i'f motioned in thUNotkeimitii^rintMdprivate^provi^d ih<^ conform in dtl retpeett including

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The attendon of a1! ctmeemed fe invited^to the Custtmis and Excise Management Oidmance No. 55 of 1958 and to X>x3wba(dc (Customs) Regulations, 1959.

colour)

\ GENERAL

^ -1, D^Uion.^I)m\y\mMmm& thu repayment of import duty when on article m exported Ccrthcr m its origmal state or after u|e manufacture) as memhandlse or as ships* stores; or, in the case of prescribed goods, disposed of widun Nigeria in an apprtwed manner.

,C«tt^requircmenta are common to all claims for drawhadc and thc^c are dealt with in Part I of this Notice. Additional requir^ents arisihg in cksee where the duty-paid arricle has been used in manufiicturc prior to eventual expQtmdon are dealt with in Part II. Further requirements artsing in cases where the duty-paidgoods Ore disposed ofm an ij^r^v'cd manner after me in rnamifiictum are dealt with m Pan III,

. PART I,MqUAIMS TO DRAWBACK

2, WJtennotPayoble,—Drawback shall not be paid on any goods t(4 unless it is shown to the sathiaction of the Board of Customs and Exeke that duty has been paid and

uOsJopt been refunded |

(i) urfes^e goods (other than aviation spirit, motor spirit and refined petroleum ilfumlnatiog 41 Imported ijti bully ate deported eidier as merchimdise or ships* steres, or dlspoced <rf in an appr^-ed manner widun two years from the date Inward report;

<«) uideas the drawbark is clanUed within one year of exportation as merchandise or as ships* ssmea, c? of disposal m an iqiproved manner;- ^ J

(d) where the Board of Cuatoiht gnd Extasc consider that the value of the goods has, on account cf deterioration orany othercausewhatsoever, substantially depreciated since Imporrtition |

(«) where the Board of Custom* and h^dse considers that the goods are exported With a view to re- Importariont '

Cf) unless the ®Jods upon, which dmwback is claimed were Imported by or on behalf of the cxptwtcr, or user, or manufacturer, as the case may be j(4 unless perfijct entry shall have been made at ilic time of importation and such other documents shall

have been submitted with the entty is the Board of Cust<«n» and Excise may from time to lime direct j(h) unless exportation, if overlahd or tab Inland waterways is through an approved Customs Post j(i7 the goods are not prohibited by taw fiom being exported.

3, DrawbaikoftEfcamQuntofimportdut>»paidmaybcclaaned«poothedfuetsportaticii of 41 imported gcM^whirii am not prohibited by law from bei exported. Whexeg^oods are exported in the same State ^ that in wMch they were imported and In the origins! packagex, the condition set forth in Fart I of thIsWodee ate applicable j otherwise (f.c„ where goods arelto be repacked) vnritten appltcttion should be made to ritcTBoard of Custoins and Excise, beforehand, to detennine the conditions under whi^ drawback may be claimed. -

4« A p r i l , 1 ? 59 mmCthh G A Z E T T E J ^ T B A O R P IN A R Y 453

4 4 ft^ » '<W # i O tw r fe / i4 £ '< » f /w r i< ? f t> j«U ‘^ T h e B oW (lQ f C u stom s a n d E x c ise h a s , a p ^ rp v ed th e C u a to n u P o s t f t t la ir o k o , l in n ) D iv i i io n * o n th e ro ad fr om L ago s to p a l jom cy n s a p la ce th ro u gh w h ich g o od s m ay b e exp o r ted o n d nw hack * j

S * JV s-SB fiy a t JS s i^ r ta tiow .— 'G ood s u p on w h ich d h ro b a ck is c la im ed u p on ex p o r ta t io n m u st b e p re - • en te red b y su bm lfs io n to th e p ro p e r o f i tee r a t th e C u sto n i H ou se a t th e p la ce o f ex p o r ta t io n o f a n en tr y in th e fo rm C , Z (E sq po r t E n try fo r G ood s E U g ib lo to D raw b a ck ) in sex tu p l ica te , O ne cop y o f th e en tr y w il l b e r e tu rn ed to th e « q ?o fte r fo r a t ta d im cn t to h is d raw b a ck c la im ,

6 * i^ r 0 dM ;tfe ito lJS 'x p o r to tfo n ,* > > 'A U d raw b a ck g o od s m u s t h e p ro d u ced to th ep ro p e ro d ice ra t t i te p o r to r p la ce o f e x p o r ta r io n , a n d th e ex p o r te r m u st p r o v id e su ch sam p les, a n d g iv e su ch a ss is ta n ce o s m a y b o r ec tu ir ed b y th e p r o p o r o f f ic e r , so th a t a n a ccu ra te a ccou n t o f th e g o od s m ay b e ta k en ,

7 * jRic^pi on B o e rd » '* * sW h e te a p p ro p r ia te , th e m aste r o r h is a g en t m u st g iv e a r ece ip t fo r g o od s r ece iv ed on b oan l th e ex p o r r i i^ iM p o r a ir c ra f t . * H

8 . Cerbjfieam th e ca se o f ex p o r ta t iO p a o n d raw b a ck th r o u gh J d ir o k f> th e p e r son c la im in gd raw b a ck m u st w ith in 3 m on th s o f th e d a te o f th e ex p o r t en tr y p r o d u ce a ce r t i f ica te o f - la n d in g issu ed b y th e C om pe ten t a u th o r ity a t th e p la ce o f d es tin a t io n . -

In a l l o th e r ew es o f e x p o r ta t io n o n d raw ba ck th e p ro p e r o f f ic e r m ay r eq u ir e th e p ro d u c tio n o f la n d in g ee r t i f lea tes w if f i in su ch p e r io d a s th e B oa rd m ay m an y p a r t ic u la r ca se d ire c t .

9 , AfinlniuW (7 ie r /i» r .— '*W ie am oun t o f d r aw ba ck , c la im ed in r esp ec t o f g o od s en te red o n a n y o n e ex p o r ten tr y m u st b e n o t le ss th a n ^ 2 (b u t a ce B a r t I t r eg a rd in g c la im s in r e sp ec t o f d u ty -p a id m a te r ia l e x p o r ted a f te r u se m m anu fi ic tu r e ,) . ,

1 0 , i^ b fW ie /G /a iw , — ‘C la im s fo r d r aw b a ck shou ld b e su bm it ted , in t r ip l ic a te , in -th o fo rm C . 3 (D raw b a ck D eben tu re ) , to th e pm pe r o f f ic e r a t th e C u stom H ou se a t th e p o r t o r p la ce o f e x p o r ta t io n (b u t see P a r ts I I a n d H I r eg a rd u igC la im s fo rd u ty ^ p a ldm a teH a l e x p o r ted a f tc r u se inm an u fa c tu re ).

H , UmitntioH jO$ fo Afnottnt of D ra ted u cA ,— -W he re th e r a te o f d u tv h a s b e tm red u ced s in ce th e o r ig in a l im po r ta t io n a n d d u ty p a ym en t o f th e g ood s , th e am o ju n t o f d r aw b a ck p a y ab le w il l n o t ex ceed th e am ou n t o f d u ^ p a y ab le a t th e r ed u ced r a te .

1 3 , sh ou ld b e n o ted th a t d raw ba ck w i l l b e p a id o n ly to th e p e r so n w h o o r ig in a l lyp ffd (h e Im p o r t d u ty .

»

»A R Y I I .-* - ‘ 'M A T E R IA L S ’ ' D R AW B A C K (O N E X PO R T A T IO N )

13 , A /i ir iW /iV y .-" * 'W hen im p o r ted m a te r ia l tv h ich h a s b een u sed in m an u fa c tu re is ex p o r ted , d raw b a ck O f . th e am oun t o f d u ty p a id o n su ch m a te r ia l m a y b e c la im ed , T h is ty p e o f d r aw b a ck is r e fe r r ed to in ,th is N o tice a s , "m a te r ia la ” d raw ba ck . In a d d it io n to th e co n d it io n s se t fo r th in P a r t I o f th is N o t ice , c la ^ a n ts m u s t com p ly w ith th e a d d it io n a l r eq u ir em en ts o fp a ra g ra p h s 1 4 to 1 9 b e low . ^ \

1 4 . J ? n ( iy o /A fn fs r foA o t fw P o rm r io t i . — T h e m a tC na ts m u s t b e en te red atmpottatwn o n th e n o rm a l en tr yfO r tn ( iss B t tp a ra to n o t ice en t it led , ’ E n try E x S h ip o r A ir c r a ft o f Im po r ted G ood s fo r H om e C on sum p tio n’ ) ex cep t th a t a n a d d it io n a l co p y en tr y sh ou ld h e su bm it ted p rom in en t ly en d o r sed , " F o r D raw ba ck P u rp o ses O n ly * , a n d a l l c o p ies o f th e en tr y sh ou ld co n ta in a d a c lam t io n th a t th e g o od s m ay b e u sed in m |h u fa c tu re in N ig e r ia a n d a u b ieq u en tly e x p o r ted o n d raw b a ck , T h ^ a d d it io n a l co p y w il l b e r e tu rn ed to th e Im p o r te r a n d sh ou ld b e u sed in su p p o r f o f th e r eco rd s m en tio n ed m ’ th e fb t tb w ln gp a ra gm ph . ^

1 5 . MannfiKturerf* Record$ ,— F u ll r eco rd s m u st; h e ; k ep t , a t th e m an u fa c tu re r ’ s p rem ises , o f th e d u typ a ym en t, r e ce ip t ,m an u f te tu rean d d isp o sa l o fa i l d r aw ba ckm a tc r ia lsan d a r t ic le s m ad e r i ie r e fr om . In n o rm a l c ir cum sta n ces th e r eco rd s k ep t b y th e c la im an t fo r h is ow n p u rp o ses w ill b e su ff ic ien t, b u t w h e re th is is n o t th e C M C , a d d it io n a l r eco rd s a s r eq u ir ed b y th e p ro p e r o f f ic e r m u st b e k ep t, A p p ro v a l o f r e co rd s w il l n o t b e g lv en un tess th ey a r e su ch a s to a l low th e w h o le t r a n sa c t io n to b o t r a ced f r om im po r ta t io n , th r o u gh m an u fa c tu re to d isp o sa l o r e x p o r ta t io n o f th e f tn ish ed a r t ic le , -

1 6 , Sexri^ation q fA la tc r ia la u p on w h ich it is in ten d ed tu c la im d raw b a ck m u st b e s to red sep a ra te ly f r om o th e r m a te r ia ls a t th e m anu fac tu re r ia . p r em ises . Sh ou ld th e p ro p e r o f f ic e r r eq u ire to ta k e a f tw k a t a n y r im e , th e s to ck m u st b e ’b a la n ced * , a n d th e m an u fa c tu re r m u st g iv e a ll n ecessa r y a ss is ta n ce to th e p ro p e r o f f ic e r to f t r tce a t r u e a ccou n t o f th e s to ck .

17 . Matfriah not E x p o r /ed .— D r tW b ack is p a y ab le o n th e q u an t ity o f m a te r ia ls u sed in th e m anu fa c tu reo f th e ex p o r ted g o od s . D raw b ack m ay b e c la im ed o n u n u sab le w a s te n ro v id ed it is p r o d u ced to th e p ro p e r o f f ic e r a n d d es tr o y ed In h is p resen ce . D raw b ack n r ty n o t b e c la im ed on u sab le su rp lu s u n ti l fu r th e r u se in tn a n u fa c tu re a n d f in a l e x p o r ta t io n . I

T h e re is n o o b jec t io n to th e u se o r d isp o sa l o f jd r aw bW k m a te r ia ls fo r p u rp o ses o th e r th a n d raw b a ck p ro v id ed su ch u se o r d u p o sa l is p r o p e r ly a ccou n ted fo t in th e a p p ro v ed r e co rd s .

IS , VMti to PrentUet e j f JH «»o { ff lc l« re r .-* -T h ep ro |ie f o f f ic e r m a y a t a l l r ea sonab le t im es en te r th em an u fa c - tu r c r ’ s p r em ises, a n d ex am in e su ch g ood s , a r t ic le s , m a te r ia ls , p r o cesses , b o o k s , a ccou n ts , r eco rd s , a n d ta k e su ch s to ck a s is co n s id e red n ceem ry . - j ‘

1

OFnCIAL g a z e t t e BXTEAOEDmARY Nd.21,Vd.46454

1 9 ^ SampIes,-^The p to p e ro f f i c e r n u iy f i i f e c ! i i i a c h « ^ p ! e $ me coiaidered f i e e e i« i iQ r to vttify ihe c l * a n ^

2 0 . P/'oduction at Exportation : Receipt onBoard p Certificates o/XMndit:s.<—'SeeVmth2 1 . Form of Claim,— ClauPS f o r “ p ia te r ia ls” d m w b a d c should be m a d e in th e f o n n C A ^ (D raw b a t

D e b e n tu r e ) , i n triplicate, a n d should be s u b m i t te d to the C o l le c to r (D m w b a r i ie ) , C u s to n a a n d Exchct M o s a ic H o m e , L a g o s . T h e c la im m u s t besupported b y th e c e r t i f i e d c o p y o f die c i tp o r t e n t r y m e i t io n e d in p a ia fn tp h 1 4 a b o v e .

22. ikrmtminu€'/an»r.<^**MaterialB*'draiivbactccl4lmswiniic>tbecomtdefedvfheniheistoiintofdrawbackc la im e d i s i c s a th a n ,^ 5 0 .

2 5 . Industrial Development {Import Duties Relief.).-'^Wsae a c la im a n t to d r a w b a c k i s a b e n e f ic ia r y u n d e r th 4 I n d o s t i ia l D e v e lo p m e n t ( Im p o r t D u t ie a B e l ie f ) O id in a t i c e . 1 9 5 7 , d n w b s c k w i l l b e c o o B n e d to medx a s u n t a S f ^ o g e th e r w i th th e r e l ie f a f f o rd e d u n d e r th a t O rd in a n c e , a m o u n ts tU th e to ta U m p o t id u ty p M d .

a

B A R T H I ,— M A T E R IA L S D R A W B A C K (A P P R O V E D U S E )

2 4 . GeneroS.— C e r ta in g o o d s q u s d i i y f o r “ m a te r ia ls” d r a w b a c k w h e re , a l th o u g h n o t e r p o r te d , th e y a r e d is p o s e d o f i n a n a p p ro v e d m a n n e r . T h e l i s t o f g o o d s , a n d th e i r a p p n n 'c d d is p o s a l , m a y b e v a r ie d f r o m t im e to t im e jb u t , a t th e d a te o f t h h n o t i c e , i s c o n f in e d to p a p ^ a u d m a n u fa c tu r e d to b a c c o .

“ M a te r ia ls” d r a w b a d t m a y b e c la im e d o n im p o r te d p a p e r w h f d t h a s b e e n u s e d m th e m .n u f a c tu r c o f g o o d s s u p p l ie d f o r e d u c a t io n a l p u rp o se s to e d u c a t io n a l e s ta b l i s h m e n ts r e c o g n is e d th e C h ie f F e d e ra l A d v is e r o n E d u c a t io n , a n d o n im p b r tc d m a n u fa c tu r e d to b a c c o u p o n w h ic h th e r e h a s b e e n p a id a n im p o r t d u ty o f n o t le s s th a n 2 4 r p e r p o u im ly e ig h t ; w l i ^ u s e d f o r a n a p p ro v e d p u rp o se .

I n th e f o rm e r c a s e th e w h o le o f th e im p o r t d u ty m a y b e c la im e d a s d r a w b a c k ; b u t in th e la te r c a se it i s l im i te d to 8 r - 9 d p e r p o u n d w e ig h t .

2 5 . Prior Application Claimantr B o d A r . - ^ ’P e r s o m in te n d in g to c la im “ n u te r i iS i” d r a w h a th t in d e r th w P a r t a r e a d v is e d to m a k e p r io r a p p l i c a t io n to th e C o l le c to r (D m w b a c k s ) , C u s to m s a n d l ^ s c is e . M o s a ic H o u s e ,

L a g o s . T h e y v r i l l b e in f o rm e d o f a n y r e q u i r e m e n tB a d d i t io n ^ to th o » s c t f o r th i n P a r i I I ( o t ib e r th a n t f a o a e p a ra g ra p h s d e a l in g w i th e x p o r ta t io n ) i n o r d e r th a t th e y m a y c la im s u c h d r a w b a c k

2 6 . Timeof Claims,— C la h m m a y b e m a d e a t i n te r v a ls o f n o t l e s s th a n o n em o n th .

2 7 . Form of C & « « ,— d a im s s h o u ld b e m a d e in th e f o r in C . 3 in t r ip lk a te a n d b e s t : l s r : ! t r 2 f t> th e

C o l le c to r (D raw b a c k s ) , ( h ts to m s a n d E x c is e , M o s a ic B o u s e , I ^ ig a s .

2 9 . iW i tn in i iw C & m a '.— •“ M o fe r ia ! s * ^ d r aw b a c k d a im sw i I l c c » tb e c o n » id r r c d w h c re t fc c am o t f n S O f’d f a w b a c k

c la im e d is le s s th a nt

B y O j tD K J to y T t iEB O A J tp O P C u i r o M i A K o E j tc i i t , La s o s

Government Notice Flo. 68SNOTICE BY THE BOARD OF CUSTOMS AND EXCISE

Customs and Excite Notice No. 1 7Tu b EgrOKTATtoK o f M i k s h a ia

Commeneement i ist April, t9S9T h e f o l lo w in g p a ra g ra p h s o u U m e ^ C u s to m s p r o c e d u m to b o f o l lo w e d by e x p o r te r s of th o s e n u n e ra ls

o n w h ic h R o y a l t ie s a r e n o rm a l ly p a id d i r e c t to th e lD e p a r tm c n t o f C u s to m s a n d E x c is e u n d e r th e M in e ra h

O rd in am ^ t B u t s e e p a r a g ra p h 8 .

2 . G eR C T u L— R o y a l t ie s ( in c lu d in g p ro v is io n a l r o y a l t ie s ) o n m e p o r ta t io n s o f t in o re , c o lu m b iu m o re s , ta n u d i te , w oW ram , m ic a , th o r iu m -o re s , x in c o r e , x i r c o n , a n d le a d o n e w o n u n d e r S te ^ o n 5 o f t i i e M in e ra ls O rd in a n c e , a te p a ^ b le d i r e c t to th e d e p a r fm e n t o f C u s to m s a n d E x c is e a t th e p o r t o f a h ip m e n t .

3 . Amomt of Royalfy payable,—;(t) T h e am o u n t o f r o y a l ty p a y a b le o n a n y p a r t i c u la r s h ip m e n t c a n b e c a lc u la te d b y r e f e r e n c e to n o t i c e s w h ic h a p p e a r in th e OJfieial Qasutte a s f o l lo w s

Period for xcTdchapplieeSde1 4 th d a y of o n e m o n th to th e 1 3 th d a y o f th e w x t

s u c c e e d in g m m t th , i n d u sK 'e .

MineralPiAUshedTinorasM o n th ly

C o lu m b i te

T a n ta t i te

T h o r iu m Z i r c o n

W o l f r am l ^ c a

Z in c

L e s u i w o n u n d e r a . 5 o f th e M in e ra ls O rd in a n c e

« *

per calendar month.

Q u a r te r l y

Q u a r to r l y f r o n t 1 s t J a n u a r y , 1 s t A p r i l , 1 s t J td y a n d 1 s t O c to b e r e a c h y e a n

, 4SS':O FlPlC tA Lim

(2) l^he Collector Cuitom# «t the port of shiptpent will supply any further iiifotmation required,f3) For the purpose of computing roy^ty, utineral <irc# ere deemed tp contain the following percentage

ofmmendai— , . fi4r# ..i. ■ % <• -' ■ * iPereenfa0€tfMimhV ' ^

■ i80 fine gold.,. 72.5 m etallic dn. . i- «> not less tH dn 65 unii^s^pcr.ton*

65 tungsten.78 lead.55 zinc.40 or less. ekceeding40.

but m hted orei contain ing tin ore, colum bite, tantalite br w olfram arc deem ed to be w bolly of w hichever m ineral attract* the greatm t royalty , and m faced ores of lead and zinc deem ed to be lead ores. Shipm ents , of tantalite how ever w ill be aceepted as such despite the fact that tantalite is also a colum bium ote.

4, Previrfeind P iC fynl^^^R oyaltieS paid to the departm ent o f C ustom s and Excise in respect of sh ipm ents of co lum bite, tantaiite, thorium or zircon ores are based upon a provisional prict^ndff is »«e«aiy/orej^orf err t^l^$pm&M^<tmhop^pfthtir0xppftmtty.

St iFoj# if> i«»'^am pt« of m ineral ore» for anaiyils, letc,, m ay be exported either w ithout paym ent ;of ttw alty or at a reduceu fate, provided they are supportieid by certificater Issued by the C hief Inspector; o f M ine*, Saniplea exported by the D irector of G eological Survey, K aduna, do not require such a certificate.

E 'rt/ry .**^EacHeJqsori«r m ust deelate upon his, entry the Eegion from which the rnm ernl w as extract^.Shipm ent w ill not be aliow ed unless the goods are propetly entered and the royalty paid or secured by

an adequate deposit except that, under certain conditlony, tin m ay be exported w ithout paym ent of royalty (M f paragraphs), ^

A eeeptance of entrica by the departm ent of C ustom s and Excise is further subject to(fl) the goods being availabTc for i» ;am ination at the port of sh ipm ent; and(6) the ffltporting vessel being in the port and ready tp load.An exporter must, therefore, endorse his entry with ihf following Certificate:—** l hereby dedare that the goods entered hereon are available for exam ination and that the export vessel

nuned above is In the port readf to load/*In support of m is decUradon he m ust produce w ritten ec|nfirm ation from the authorities concerned.

Entries for tin exported as a contribution to the *M ffer Storic* in accordance w ith the Internationai T in A greem ent m ust be supported by valid certificates issued by the C hief Inspector of M ines (iw also - paragraph 9),

7» Che^0 W hen a G azette N otice notifies a change in the rate of royalty payable,the rate applieabte to any pnrttcular consignm ent w ill be determ ined by reference tn the date of the«ntry,

paragraph 6 above).

^ -fo) G old (6) T in ft) Columbite w ) W olfram

« •4 • s si % a «.a «e fS •I s « *I « I ♦

M l 4 •M I a« * s ♦

a st a« (S *■ * s * ♦e s

licad^1g) TafttaU teJ Low G rade H igh G rade

«K4 S « as 4 S' 4* V* 1 a V '

IZine ,. « e ft * • *♦ e s *f s.

V Vf. »

• e e 4V ¥* 4

8. SMpihtHtof whiclirQy^hyJs j^yiA^^ id the^lii^fispedtdf^^^Mints^,^p^m ph I a^veh and lignite are payable d iteetto the D eputy

w inm ng the ndoenu concerned, and shipm ent w ill nor be allow s w ithout either i ft) production of the receipt issued by the D eputy rovaltyhaa been paid : or (b) oavm cnt of an adequate deposit to cove

5 of the M inerals O niihance— (see h ief Inspector of M ines,. JO s, by the person

ipm ent w ill nor be allow s by the dw artm ent o f C ustom s and^dse receipt issued by the D eputy C hief Inspector of M ines show ing that

royalty has been paid i or ft) paym ent of an adequate aeppsit to cover royalty ,

Eeeejptaproducedtmder ft) above willbe chdorsed witli details of shipment and returned tothe laporten

(2) Eoyalty in respect of coal (other tliatt lignite) m(ned but not ei^ortedk payable by the N igerianO olll O o3TpoiriitlO 0 o? tH © I^cdcyfsitio ix $q so fsr a s tiio PcpaxtiH iciit^ o f ~C ustom a and Excise lx concerned, shipm ent w ill: not be afiected by any question of royaler. The C ustom s

“ * ‘ — - t , < j .,... -. ^ to support the.m onthly

% JR rew pitlbn,— N o royalty Is payabic bn tin ore at the rime of exportation if the consignm ent fs, sh ipped SIS a contributfott to the ^buffer stocH *, Such shipm ents m ust be properly m arked and packed in accordance w ith instructions issued by the C hief Inspector of M ines and, in addition, require the certificate m entioned in paragraph 6 to support the entry. ■ ■

10. T iuB notice is substanriaU y a redasue of d ,N , 396/1958, (published in Official Gazette N o, 12 dated 7th M arch, 1957) w hich is hereby canccU ed, but also inc udes new provisions covering the exportation of tafltsU ta and zircon L.N s. 99 and 1S9 of 1958),

'liB V O r d e r OPTh e Bo^ d o f CostoMs a n d Ex c k e

L a g o s

m m C tA L K o.5 l,m 4«A U

G o v em m n t N o lm 6M

H O tlC S m ’M B B O m V i O W W B T m ^ E X C ISE

C u s to m a m i j Ek o EiW: N o t ic e N o * IS >JCu^RtiSiCE OP SHI a n d &mCHXPC tm Fo r e io k Pa i«b

. C o m m e » cm 6 n t t h tA p r i l t i 9 $ 9 ,N o te s: 1. 7 7 m N o t i c e s i c p e r ie d $ s 0 p r £ v t (m s n o t i c e s o n th o c k a r a t te e o f s h ip s a t td m m q f t /m r f o e e i t f t p a r ts *

2» S p e cm em o f f o rm m i iU io H ^ i n t h i s n o t i c e m a y h e i n s p e c te d a t any C u s to m S to u s e f m id m e y h e p r i n te d p r i ta te l y f p r o v id e d t h ^ e m fo rm i n e l l r e s p e c ts C in d u d in g c o lo u r } t o t h e s p e c im e n *

^ th e a tm t io t ^ s lu p ^ m S im tc r ^ t^ ^ r a t i n g cm ^ m s ^ o ih /d s ^ mm ^ ^ m n ^ ^ ^ U ^ m o f

1. G *««ffl£ .^A sh ip or d rC T ir ftw fceth fip fiid iaa or iftfc* ll« t»aay iio t4ep«t< rod o o m o r v ia qm ^w r p lace m K igcriq tto tU aC erti& saO S o f «e* )f*ace iiv the fo tm C . 41 iM O isd h jF m e sproper o fficer a t the C ustom H ouse a t the p lace o f departu re. W if» Iu iii#*M m i!cr iiftiiiid f'e* fi^« f fe i*S |^ govem m ents are exem pted from tM a requ irem ent, and i^da l arrangem en t ex ist fo r veste ls kav ing b y i s ^ m a v fatem aj^ (tecparagraph 7 ). H eavy pena ltiesm ay h e im po ied sfiou ld$ vew etm r a iraa ft <othcr exem pted frQ m thescrequ item ettts),4% artm thottto^ ta itt m ga£krtiiia iteo lG tear iiB ce. ‘

2. F o m s * '— T h & foH ow m gform s sha ll bcsuhm U tw l v r fih the app lica tion fw «C erddeite ^C k*tw w » :

■ (a ) J n th e e r n e o /Sh ips' C on ten t on forn jt C . 42» w bkh ahpuW «»tw » pa irtM aJ^sh ipped in accordance ’W ith the descr ip tion g iven in the relevan t h ills o f lad ing or fr rq ih t nr an undert^ng to p roduce such in ten t w ith in 4Snour i from the t im e o f deanm ee.

(i) I n th e c a s e o f A i r c r a f t . - -F o T m C . 6 G aaera t D eclara tion , in dup lica te* sbow ingpa itxa ila i* o f iflca iipJ loaded in accordance w ith the descr ip tions m ven u t re levan t coasignm H jt notes supplem en ted w iw ate

ry by fonns C . 6a , C. (j B O r the C ka isign inent N ote/A ir W ayh ill.necessa

3. G oodrl^€d5iJcr to rm E xm n-~m rregQ 0daiU efou ttd tobelo*<k d^ iW t^ iB «6C iiao fiiieC w ilcns, the m aster o rngw it sha ll, vv itiim t^n ty^^ fiju rU o^after tiieeka^neeof th ^u^ r

reasons fi> r the d isarepancies,

4 . S e p a r a te c o n te n ts f o r e e tc h F o r t * port o r p lace o f d<^aitu re in H igeria ,

5 . S h ip s i n SaZ /asf.— W here any vessel o r a ircra ft p ropoN ies to depart in ba llast it m ust be deared accord - Z in ^y , and the w ords “ N m ” or “ In ftittL A sT * shou ld be w ritten in thoae parta o f the S x m w hkh oootam prov ision fo r lhe particu iars o f cargo.

6 . Y a c h u a n d S h ip s o f l e s s th a n 100 t o n s R e g is te r .—O th e r ffiansh ipsow ncdhytheC fovenunm t w h ilst beiug tised in the servgse o f the C overm nen t, and fish ing vesid i used ao idy f o r ^ pu rp^ « £nm f, no yach t or sh ip o f licD i t iia ft 100 tens reg ister sha ll rn ttem t the pw r perm knon o f the E bam n f C orteoa i and Sedse, he used on em pkyed fa r any pu rpose 1—

<a) W esew atd o f W est P o in t B eacon , C dahar B iver ou tside a d istance o f ten n tilca i firom the «« t o f N igeria , m ea iu red fm rtt low w ater tn tr lt j o r

(6) E astw ardof W cstPo in tB eacon, C a labar R iver , ou tside the a rea bounded hy the o f N ig^ andthe C am eropw un^ r W n ited K ingdom T rustecsl# * line dcti^ fnJ ir t W oit F «*at O iW terR iver, to a po in t on a bear ing J 80 degrees d istan t ten im lcsIrcH tt the s^ W est P om t B eacon , G W aw arR iv tf, to a po in t on a bearing 18ft degrees d istan t ten m iles ftom the sa id W est P qm t B eac^ thence to a p t^ t

' on a hear ing IsO degrees d istan t th ree m ites from C ape N A C im cA nX dgh t H ouse and thence m a d trectm n .9 ft degrees to the icoast. ,

7 . jS ld p s i e a t’ i n g i y j n h n d W a te n c i ^ s .— th e M kster o f sh^ps leav ing tT iger ia j <1) t i a P op? H ovoC c^ , m ust subnu t a T ransire in the F orm C . 43 , in dup lica te, to the p roper o ffio te a tljA C M j o r (2 ) v u t B enue, m ust subm it a m an ifest In the F orm C . 45 , In dup lica te* to the p ropp ^ ver a tl^ rt H arcou rt^V am oc B uru tu , as the case m ay be. Sh ips' ho lds m ust be p r«p«t<?d fo r o f& U a lo f^ung and (or aea lm g. <3«ra^ w ill b 'e g ran ted a t L agos, P ott H arcou rt, W arr i o r B u ru tu , as approp r iate. ^ b lups am vingo irccrm ^ ford^ - por ts and p roceed ing to F rench terr ito ry v ia P orto N ovo C reek or the R tver B enue m ust, m add itton to the above requ ircm cn l5^ {port.tn the F otm C . 5 .

,— A separa te con tor t P a t each a irc ta fe o r r iup m ust bepeeseo itda taach

«fc

B vD *W «l>rTh 8 Bo a ip m C km ip iid im E m m

P rm ted and P h lb lished by the F edera l G overnm ent P r in ter , I^ger ia . 79S/3S9/S ,300stou ld f^ ^ ^ 12d^ r«M «*?| 5^ rS r

rate tSl the cad ctftbeyear.