EXCISE (CONTROL OF DISTILLATION) ACT
Act · Trade
An Act controls the distillation of spirits in Nigeria by requiring licences for operations and imposing excise duties on distilled beverages. It targets distillery operators, importers, and agencies like the Nigeria Customs Service to prevent illicit production. This safeguards public health and collects revenue from legitimate spirits.
EXCISE (CONTROL OF DISTILLATION) ACT
What Is This Policy?
An Act controlling the distillation of spirits in Nigeria, requiring licences for distillery operations and prescribing excise duties on distilled beverages to prevent illicit alcohol production.
Who Does It Target?
Licensed distillery operators Nigeria Customs Service excise officers Importers of distilled spirits Health and consumer protection agencies
What Does It Aim to Achieve?
Prevent the production of illicit, untaxed, or dangerous spirits, collect excise revenue on legitimately produced spirits, and protect public health from unsafe alcohol products.
Key Features
Distillery Licences: All distilleries must obtain an excise licence from Nigeria Customs Service before commencing operations. Excise Duty: Distilled spirits are subject to excise duty payable to NCS. Record Keeping: Licensed distillers must maintain production records open to inspection by excise officers. Prohibition of Illicit Distillation: Production of spirits without a licence is a criminal offence.
Current Status
Rollout Stage: Active Coverage: Nationwide spirits production and trade Beneficiaries: Government revenue; public health; legitimate industry Funding: Excise duty revenue
How to Access
Apply for distillery licence from Nigeria Customs Service Comply with production record requirements Pay excise duties on all spirits produced Application method: Apply to NCS at https://www.customs.gov.ng
Important Terms
Illicit distillation attracts criminal prosecution and forfeiture of equipment Methanol (industrial alcohol) in beverages is a public health offence as well as a customs offence Excise rates are updated in the annual tariff schedule
Official Resources
Website: https://www.customs.gov.ng Contact: Nigeria Customs Service
Legal Framework
Enacted under the legislative powers of the National Assembly as the Excise (Control of Distillation) Act (Cap E20 LFN 2004). Operates alongside the Customs and Excise Management Act (Cap C45 LFN 2004), the Nigeria Customs Service Act, the NAFDAC Act for food safety standards of alcoholic beverages, and the Standards Organisation of Nigeria Act. Aligns with WTO provisions on excise taxation and WHO guidelines on alcohol regulation.