CUSTOMS AND EXCISE (SHIP CHANDLERS) LICENSING REGULATIONS
Regulation · Trade
Regulations govern the licensing of ship chandlers supplying duty-free stores to vessels in Nigerian ports. They target ship chandler companies and the Nigeria Customs Service. This ensures only licensed operators function to protect government revenue from abuse.
CUSTOMS AND EXCISE (SHIP CHANDLERS) LICENSING REGULATIONS
What Is This Policy?
Regulations governing the licensing of ship chandlers who supply duty-free provisions, stores, and equipment to vessels in Nigerian ports.
Who Does It Target?
Ship chandling companies supplying vessels in Nigerian ports Nigeria Customs Service licensing officers Shipping agents and ship masters Port operators
What Does It Aim to Achieve?
Regulate the ship chandling industry to prevent abuse of the duty-free status granted to ship stores, ensure only licensed operators supply vessels, and protect government revenue.
Key Features
Licensing Requirement: All ship chandlers must hold a valid Customs licence before supplying duty-free stores to vessels. Licensed Premises: Ship chandlers must operate from licensed bonded premises. Record Keeping: Detailed records of all supplies to vessels must be maintained and presented to Customs on demand. Inspection: Customs officers may inspect chandler premises, stocks, and records at any time.
Current Status
Rollout Stage: Active Coverage: All Nigerian ports Beneficiaries: Shipping industry; government revenue protection Funding: Licensing fees
How to Access
Apply for ship chandler licence at the Nigeria Customs Service Maintain bonded warehouse premises approved by Customs Annual licence renewal required Application method: Apply to NCS at https://www.customs.gov.ng
Important Terms
Supplying duty-free stores without a valid licence attracts prosecution Diversion of duty-free ship stores to the domestic market constitutes smuggling Licence may be revoked for record-keeping failures
Official Resources
Website: https://www.customs.gov.ng Contact: Nigeria Customs Service
Legal Framework
Issued under the regulatory powers of the Comptroller-General of Customs pursuant to the Customs and Excise Management Act (Cap C45 LFN 2004). Operates alongside the Nigeria Customs Service Act, the Merchant Shipping Act 2007, the Nigerian Ports Authority Act, and the Nigerian Maritime Administration and Safety Agency (NIMASA) Act. Aligns with World Customs Organization (WCO) guidelines on ship chandling operations.