NIGERIAN CUSTOMS SERVICE BOARD ACT

An Act establishes the Nigerian Customs Service Board to oversee customs operations. It targets customs officers and the trade community to manage revenue collection. This ensures effective administration of duties and trade facilitation.

What Is This Policy?

An Act establishing the Nigerian Customs Service Board as the governing body of the Nigeria Customs Service, providing for its composition, functions, and the administration of customs and excise duties.

Who Does It Target?

Nigeria Customs Service management and officers Importers, exporters, and customs agents The Federal Ministry of Finance Trade and commerce community

What Does It Aim to Achieve?

Provide effective governance for the Nigeria Customs Service through an independent board, ensuring professional customs administration, revenue collection, and trade facilitation.

Key Features

Board Establishment: Creates the NCS Board with responsibility for policy, personnel, and strategic direction of the Customs Service. Revenue Collection: Board oversees collection of import duties, excise duties, and levies. Trade Facilitation: Board ensures Customs operations facilitate legitimate trade while preventing smuggling. Personnel Management: Board manages the appointment, promotion, and discipline of Customs officers.

Current Status

Rollout Stage: Active Coverage: Nationwide customs and border management Beneficiaries: Government revenue; legitimate traders; border security Funding: Federal Government; customs revenue

How to Access

Importers must comply with customs declaration requirements Engage customs agents registered with NCS for clearance services All border crossings must be through designated customs checkpoints Application method: Customs matters: engage NCS at https://www.customs.gov.ng

Important Terms

NCS Board sets policy; the Comptroller General leads operations Bribing customs officers is a criminal offence for both parties Single Window Trade Platform digitalises trade documentation

Official Resources

Website: https://www.customs.gov.ng Contact: Nigeria Customs Service

Legal Framework

Enacted under Section 4 of the 1999 Constitution. Operates alongside the Customs and Excise Management Act Cap C45 LFN 2004, the Finance (Customs and Excise) Act, the Trade Facilitation Agreement (WTO), and the ECOWAS Trade Liberalisation Scheme and Common External Tariff framework.