Customs generally play a pivotal role in the economic life of any country. There is hardly any sector of the economy that is not directly or indirectly affected by the activities of Customs. The functions of the Nigeria Customs Service include, but not limited to the following:
Collection of Revenue (Import /Excise Duties & other Taxes /Levies) and accounting for same;
Anti-Smuggling activities;
Security functions;
Generating statistics for planning and Budgetary purposes;
Monitoring Foreign Exchange utilisation etc;
Engaging in Research, Planning and Enforcement of Fiscal Policies of Government;
Manifest processing;
Licensing and registration of Customs Agents;
Registration and designation of collecting banks; and
Working in collaboration with other government agencies in all approved ports and border station
LEGAL FRAMEWORK
The Customs & Excise Management Act (CEMA) Cap 45, Law of the Federation of Nigeria, 2004 vests Legal Authority in the Nigeria Customs Service to act on behalf of the Federal Government of Nigeria in all Customs matters. This is supported by various supplementary legislations, including:
Customs and Excise (Special Panel and other Provisions) Cap 45, Law of the Federation of Nigeria, 2004;
Customs Duties (Dumped and Subsidized Goods) Act Cap 87 Laws of the Federation of Nigeria;
Nigeria Pre-shipment Inspection Decree No. 36 of November, 1979 further amended by Decree No. 11 of 19th April, 1996;
Decree No. 45 of 1st June, 1992 as amended by Decree No, 77 of 29th August, 1993;
Customs and Excise Management (Amendment) Act No. 20 of 2003; and
Constitution of the Federal Republic of Nigeria.
The law relating to Customs Agents is contained in the Customs & Excise Management Act (CEMA) Cap 45, Law of the Federation of Nigeria, 2004 and the Customs and Excise Agents (Licensing) Regulations 1968 (Legal Notice 95/1968 as amended).
MANDATE OF NIGERIA CUSTOMS SERVICE
We have been mandated to:
Intercept contraband such as illegal drugs and weapons
Check travellers and their baggage, cargo and mail; assess and collect Customs duties and other taxes on Goods and Services
Protect businesses against illegal trade malpractices
Enforce import and export restriction and prohibitions
Collect accurate import and export data for economic statistical usage and planning
As the Nigeria gatekeepers, we use intelligence and risk assessment to target our physical checks on containers, vessels or travellers. We also conduct investigations and audits, and prosecute offenders.
We work closely with other Government agencies in accomplishing the collective aim of developing our great country - Nigeria.
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