CUSTOMS AND EXCISE MANAGEMENT (DISPOSAL OF GOODS) ACT
Act · Trade
An Act provides legal authority for the Nigeria Customs Service to dispose of seized, abandoned, or unclaimed goods through auctions and destruction. It targets Customs enforcement departments, importers seeking to recover goods, and approved auctioneers. This ensures a transparent process for recovering government value from such items.
CUSTOMS AND EXCISE MANAGEMENT (DISPOSAL OF GOODS) ACT
What Is This Policy?
An Act providing legal authority for the Nigeria Customs Service to dispose of seized, abandoned, condemned, or unclaimed goods through prescribed procedures including auction and destruction.
Who Does It Target?
Nigeria Customs Service enforcement and warehousing departments Importers and agents seeking to recover seized goods Approved auctioneers handling customs goods sales Federal Ministry of Finance
What Does It Aim to Achieve?
Provide a transparent and legally sound framework for the disposal of goods in Customs' custody, recovering value for the government from seized and abandoned cargo.
Key Features
Seizure and Forfeiture: Confirms Customs' power to seize goods and the conditions for formal forfeiture. Auction Process: Prescribes public auction as the primary method for disposing of forfeited and unclaimed goods. Destruction: Authorises destruction of perishable, hazardous, or counterfeit goods that cannot be sold. Proceeds: Auction proceeds after costs are paid into the Federation Account.
Current Status
Rollout Stage: Active Coverage: All Customs-controlled goods nationwide Beneficiaries: Government revenue; market protection from counterfeit goods Funding: Auction proceeds
How to Access
Importers may recover seized goods by paying applicable duties and penalties within the prescribed period After forfeiture, goods may be purchased at public auction Participation in customs auctions is open to the public Application method: Attend Customs public auctions or enquire at NCS Auction Unit.
Important Terms
Goods not claimed within the prescribed period are forfeited and disposed of Forfeiture proceedings must follow due process including notice to the owner Bidders at customs auctions must satisfy anti-money laundering identification requirements
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). The Customs and Excise Management Act (Cap C45 LFN 2004) is the principal statute. Operates alongside the Nigeria Customs Service Act, the Public Procurement Act 2007 (for auction procedures), and the Federal Government Asset Disposal Guidelines. Aligns with World Customs Organization (WCO) guidelines on goods disposal.