CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS) ACT
Act · Trade
An Act provides special penalties for customs and excise offences to supplement existing laws. It targets individuals committing these offences and enforcement officers. This strengthens deterrence against smuggling and fraud to safeguard Nigeria's trade revenue.
CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS) ACT
What Is This Policy?
An Act providing special penalties and enforcement provisions for customs and excise offences, supplementing the main Customs and Excise Management Act with stricter sanctions for serious violations.
Who Does It Target?
Persons committing customs and excise offences Nigeria Customs Service enforcement officers Prosecutors handling customs cases Courts trying customs offences
What Does It Aim to Achieve?
Strengthen deterrence of customs evasion, smuggling, and excise fraud through enhanced penalties that reflect the seriousness of undermining Nigeria's trade revenue and border integrity.
Key Features
Enhanced Penalties: Prescribes severe penalties for specific customs and excise offences over and above the base legislation. Forfeiture: Provides for mandatory forfeiture of goods, vehicles, and vessels involved in smuggling. Revenue Offences: Targets fraudulent customs valuations, false declarations, and duty evasion schemes. Prosecution Powers: Grants Customs prosecutors specific powers to bring actions in Federal High Court.
Current Status
Rollout Stage: Active Coverage: Nationwide customs enforcement Beneficiaries: Government revenue; legitimate traders Funding: Federal Government
How to Access
Compliance with customs declaration requirements avoids all penal provisions Voluntary disclosure of prior undervaluation may attract reduced penalties Application method: Compliance: engage Nigeria Customs Service. Disputes: Federal High Court.
Important Terms
Bribery of customs officers is an aggravated offence attracting the highest penalties Goods used in customs fraud are forfeited even where the underlying offence is compounded Customs officers who facilitate smuggling face prosecution under this Act
Official Resources
Website: https://www.customs.gov.ng Contact: Nigeria Customs Service
Legal Framework
Enacted under the legislative powers of the National Assembly vested by Section 4 of the 1999 Constitution (as amended) as special enforcement provisions supplementing the Customs and Excise Management Act (Cap C45 LFN 2004). Operates alongside the Nigeria Customs Service Act, the Criminal Code Act, the Advance Fee Fraud Act, and the EFCC Act. Aligns with World Customs Organization (WCO) Revised Kyoto Convention standards.