2023  No.  35 A 551 Nigeria Customs Service Act, 2023
Federal Republic of Nigeria
Official Gazette
No. 105 Lagos - 9th  June, 2023 Vol. 110
Government Notice  No. 70
The following is published as supplement to this Gazette :
Act. No. Short Title Page
35Nigeria Customs Service Act, 2023 .. .. .. .. .. B553-697
Printed and Published by The Federal Government Printer, Lagos, Nigeria
FGP 95/52023/1,200
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- 4 -A 552 2023   No.  35 Nigeria Customs Service Act, 2023- 5 -2023  No.  35 A 553 Nigeria Customs Service Act, 2023
NIGERIA CUSTOMS SERVICE ACT, 2023
ARRANGEMENT  OF SECTIONS
Section :
PART I—ESTABLISHMENT  OF THE NIGERIA CUSTOMS SERVICE, SCOPE AND APPLICATION
1. Establishment of Nigeria Customs Service
2. The Service
3. Scope and application
PART II—FUNCTIONS AND POWERS OF THE NIGERIA CUSTOMS SERVICE
4. Functions of the Service
5. Power of the Service
6. Customs officers to have power of police officers
PART III—G OVERNING BOARD, MEMBERSHIP , FUNCTIONS AND POWERS
7. Establishment of the Governing Board and membership
8. Establishment of departments
9. Board proceedings
10. Functions and powers of the Board
11. Delegation of Board's powers
12. Board to be subject to general control of Minister
13. Limitation of actions against the Board
PART IV—E STABLISHMENT  OF THE MANAGEMENT , STAFF OF THE SERVICE, FUNCTIONS
AND POWERS OF THE MANAGEMENT
14. The Comptroller-General and Deputy Comptrollers-General
15. Other staff of the Service
16. Board Secretariat
17. Pension and gratuity
PART V—FINANCING OF CUSTOMS SERVICE OPERATIONS
18. Funds of the Service
19. Expenditure of the Service
20. Annual estimates, accounts and audit
21. Annual reports
PART VI—P ROVISION OF INFORMATION  FOR CUSTOMS FORMALITIES  AND CONTROLS
22. Provision of information to the Service
23. Provision of information by the Service
- 6 -A 554 2023   No.  35 Nigeria Customs Service Act, 2023
24. Request for information on advance ruling
25. Exchange and storage of data
26. Data protection
27. Exchange of additional information
28. Electronics system and use of information technology
29. Transparency and stakeholder consultation
PART VII—C USTOMS SERVICE CONTROLS
30. Customs control
31. Customs control zones
32. Application risk management techniques
33. Cooperation with relevant authority
34. Mutual administrative assistance
35. Additional control for the release of goods
36. Post clearance audit
37. Procedure for conducting post clearance audit
38. Duties of a person undergoing audit
39. Payment of additional duties and Customs duties on completion of audit
40. Trader's system audit
41. Samples testing and laboratories
42. Use of consultants
43. Provision of mandatory pre-shipment and post shipment inspection
44. Special service fees and coasts
45. Joint border operation with bordering countries
PART VIII—I MPORTATION , EXPORTATION  AND TRANSIT OF GOODS
46. Reporting obligation on importation and exportation of goods
47. Goods declarations
48. The content of a goods declaration
49. Amendment of goods declaration
50. Invalidation of goods declaration
51. Additional requirement regarding declarations
52. Verification of goods declaration and examination of goods
53. Acceptance of goods declaration
54. Release of goods
55. Prohibition and restriction on imports and exports
56. Conveyance to the appropriate place
57. Presentation of goods to the Service
58. Unloading of goods
59. Examination of goods at examination bay
60. Goods uncleared and missing goods
61. Customs procedure relating to goods that are of non-preferential origin
62. Goods of preferential origin
63. Temporary storage of goods- 7 -2023  No.  35 A 555 Nigeria Customs Service Act, 2023
64. Goods moved under transit procedure
65. Goods leaving customs territory temporarily
66. Customs procedure
PART IX—D ETERMINATION  OF DUTIES AND CUSTOMS DUTIES
67. Determination of classification, valuation and origin of imported and exported goods
by the declarants
68. Determination of classification, valuation and origin of imported and exported goods
by the Service
69. Transaction value
70. Transaction value of identical goods
71. Transaction value of similar goods
72. Deduction value
73. Computed value
74. Residual value
75. Delay in the determination of customs value
76. Valuation methodology for the determination of goods for exports
77. Rights of the Service to investigate value claims
78. Origin of goods
79. Rules of origin
80. Preferential rules of origin
81. Non-preferential rules of origin
82. Evidence of origin
PART X—C USTOMS DEBT AND PAYMENT
83. Customs debt on importation
84. Customs debt on exportation
85. Customs debt through non- compliance
86. Joint and several liability of debtors
87. Place where customs debt is incurred
88. Notification of customs debt and entry into account
89. Limitation on customs debt
90. Payment of customs debt
91. Deferment of payment
92. Enforcement of payment arrears and interest
93. Repayment and remission of customs duties, Customs duties and fees
94. Termination or cancellation of customs duties
PART XI—C USTOMS GUARANTEES  AND SECURITY
95. Guarantee for existing or potential customs debt and performance of condition on
requirement
96. Compulsory guarantee
97. Optional guarantee
98. Forms and choice of guarantee- 8 -A 556 2023   No.  35 Nigeria Customs Service Act, 2023
99. Guarantor and form of guarantee to be approved by the Service
100. Comprehensive guarantee
101. Additional or replacement guarantee
102. Release of guarantee
PART XII—C USTOMS REPRESENTATIVES  AND AUTHORISED  ECONOMIC OPERATORS
103. Appointment of customs representative liaison agent
104. Customs representative required to disclose identity of principal
105. Customs officer not to act as customs representatives
106. Requirement for acting as customs representative
107. Right to formal consultants with the Service
108. Authorised economic operators
109. Customs Simplification Authority Economic Operator
110. Security and Safety Authorised Economic Operator
111. Criteria for granting status as authorised economic operator
112. Suspension of revocation
PART XIII—S TATUS OF GOODS AND CUSTOMS PROCEDURES
113. Customs declaration of goods placed under customs procedure
114. Simplified declaration
115. Post entry modification
116. Competent customs officers
117. Centralised customs clearance
PART XIV—R ELEASE OF GOODS
118. Release for free circulation procedure
119. Sale, disposal or destruction of goods
120. Abandonment of goods
PART XV—W AREHOUSES
121. Warehousing of goods
122. Licensing of warehouses and warehouse keepers
123. Termination of warehouse license
124. Warehouse keeper to provide facilities
125. Removal of goods and receiving of goods into a warehouse
126. Warehousing procedure
127. Customs control of warehouses
128. Responsibility for production and safe custody of warehouse goods
129. Repacking and other authorised operations
130. Additional provision regarding warehoused goods
131. Removal of warehouse goods
132. Closure of a warehouse
133. General offence relating to warehouse- 9 -2023  No.  35 A 557 Nigeria Customs Service Act, 2023
PART XVI—S PECIAL ECONOMIC ZONE PROCEDURE
134.  Relationship between the Service and free zones
135. Buildings and activities in a free zone
136. Goods brought into a special, economic zone and requirement for guarantee
137. Special economic zone goods imported into customs territory
138. Customs control measures applicable into special economic zone
139. Exemption and refunds of duties and Customs duties
140. Inventory and record keeping systems
141. Duration of stay of goods and closure of zone
PART XVII—T EMPORARY  ADMISSION PROCEDURE
142. Scope of temporary admission
143. Period for temporary admission procedure
144. Prior authorisation and acceptance of international documents
PART XVIII—D RAWBACKS
145. Meaning and application of the drawback procedure
146. Calculation of drawbacks
147. Offences and penalties relating to drawbacks
PART XIX—E XPORT PROCEDURE  AND COASTWISE CARRIAGE OF GOODS
148. Exporter to lodge export declaration
149. Customs supervision and exit formalities
150. Penalties for improper exportation of goods
151. Temporary export procedure and return of goods in the same state
152. Procedure of coastwise carriage of goods
153. Transire
154. Power to prohibit coastwise carriage of goods
155. Offence in connection with coastwise carriage of goods
156. Stores
PART XX—C ROSS BORDER E-COMMERCE, POSTAL AND EXPRESS SHIPMENTS
157. Definition of terms under this Part
158. e-Commerce and express shipping procedures
159. Administrative responsibility for postal and e-commerce items
160. Clearance of postal items and low value shipments
161. Repayment or remission of duties and Customs duties by the Service
PART XXI—T RAVELERS AND DUTY FREE SHOPS
162. Definition under this Part
163. Customs office for travellers
164. Facilities of travellers
165. Personal effects of travelers
166. Other goods admissible duty and tax free
167. Definition under this Part- 10 -A 558 2023   No.  35 Nigeria Customs Service Act, 2023
PART XXII—P ROTECTION  OF INTELLECTUAL  PROPERTY RIGHTS
168. Power to detain, arrest orseize
PART XXIII— E XCISE CUSTOMS DUTIES
169. Definition of terms under this Part
170. Imposition of excise tax
171. Collection of excise Customs duties
172 Amount of excise tax
173. Excisable goods
PART XXIV—M ANUFACTURE  OF SPIRITS
174. License to manufacture spirits
175. Power to regulate manufacture of spirits
176. Contravention of regulations
177. Offences
178. Offences of unauthorised removal of spirits
179. Authority to manufacture methylated spirits
180. Power to regulate the methylated spirit
181. Prohibition on the use of methylated spirits
182. Penalties
PART XXV—M ANUFACTURE  OF BEER
183. Licensing requirement and excise duty on production of beer
184. Power to regulate the manufacture of beer
185. Ascertaining gravity of liquids
186. Penalties
187. Offences
PART XXVI—M ANUFACTURE  OF TOBACCO AND IT’S SUBSTITUTES
188. Licensing requirement for tobacco manufacture and its substitutes
189. Power to regulate the manufacture of tobacco and its substitutes
190. Deferral of payment
191. Penalties and offences
192. Offences
PART XXVII—M ANUFACTURE  OF CARBONATED  DRINKS
193. Licensing requirement and tax on production of carbonated drinks and other related
beverages
194. Power to regulate the manufacture of carbonated drinks
195. Ascertaining gravity of liquids
196. Penalties
197. Power to revoke or suspend license- 11 -2023  No.  35 A 559 Nigeria Customs Service Act, 2023
PART XXVIII—M ANUFACTURE  OF OTHER GOODS SUBJECT TO EXCISE TAX
198. Other goods subject to excise tax
199. License to manufacture excisable goods
200. Power to make regulations
201. Offences
PART XXIX—G ENERAL PROVISIONS RELATING TO EXCISE LICENSES
202. Conditions of issuance of excise license
203. Power to revoke or suspend license
204. Effect of revocation
205. Provision of office space, facilities and accommodation by an excise license holder
206. Books and records
207. Furnishing of information
208. Declaration of goods leaving premises
209. Making of entries
210. New or further entries of the same premises
211. Offences in connection with entries
212. Power to enter premises
213. Power to obtain information from excise trader
214. Power to prohibit the use of certain substance
215. Power to distain where excise Customs duties remain unpaid
216. Removal of goods without payment of excise duties
217. Financial guarantee
218. Right of administrative review
219. Emergency hearing
PART XXX—G ENERAL OPERATIONAL  POWERS AND CUSTOMS OFFENCES
220. General provisions and interpretation to this Part
221. Power to prevent flight of aircraft
222. Power to detain ship
223. Power to refuse or cancel clearance of ship or aircraft
224. Power to examine goods carried in a coasting ship
225. Power to regulate boarding by ship chandlers
226. Power to patrol freely
227. Power to investigate offences
228. Customs offence subject to criminal penalties, including false statement, concealment
229. Entry of goods for less than legal duty
230. Concealing or destroying invoices or other documents
231. Counterfeiting documents
232. False claims for refunds
233. Smuggling of goods into the custom territory
234. Possession of smuggled goods
235. Removing goods from customs control
236. Importation or exportation of stolen means of transport- 12 -A 560 2023   No.  35 Nigeria Customs Service Act, 2023
237. Unlawful border passage
238. Offence involving the use of weapons
239. Penalties for armed or bodily assault of an officer
240. Disguising as a custom officer, impersonation, obstruction
241. Civil penalties for certain offences under the customs and excise laws
242. Procedure for penalties and administrative settlements
243. Concessionary settlement and mitigation of penalties
244. False scales
PART XXXI—S EIZURE, FORFEITURE  AND CONDEMNATION
245. Provision as to the detention, seizure and condemnation of goods
246. Provision as to forfeiture
247. Forfeiture of excisable goods
248. Forfeiture of ships and other means of transport or conveyance
249. Penalties for failure of master to bring to or stop ship when required to do so
250. Provisions as to forfeiture
251. Penalties in lieu of forfeiture of large ship, aircraft vehicle where responsible officer
is implicated in the offence
252. Protection of officer in relation to seizure and detention of goods and means of transport
253. Institution of legal proceedings
254. Jurisdiction over offences committed in a place other than land in Nigeria
PART XXXII—L EGAL PROCEEDINGS  RELATING TO CUSTOMS OFFENCES
255. Adjustment of prescribed fees
256. Conduct of proceedings
257. Offences punishable on indictment summarily
258. Other provisions pertaining legal proceedings
259. Power to retain measurement taken in certain cases
260. Appeals by prosecutor from court of summary jurisdiction
261. Application of penalties
262. Powers of the Service to compound proceedings
263. Proof of certain documents
264. Proof of other matters
265. Evidence of officer
266. Scope
267. Evidence of a customs officer
268. Appeals from the decisions of the Service
269. Right of appeal
270. Presumption of correctness
271. Suspension of the implementation of a decision in dispute
272. Suspense re-determination
273. Re-examination, re-determination and valuation
PART XXXIII—M ISCELLANEOUS  PROVISIONS
274. Professional and works ethics- 13 -2023  No.  35 A 561 Nigeria Customs Service Act, 2023
275. Sales under the customs and excise laws
276. Recovery of customs expenses in refunding excess payment of duty
277. Possession of arms by members of the Service
278. Rewards
279. Procedure for coming into effects of regulations made under this Act
280. Repeals and savings provisions
281. Interpretation
282. Citation
SCHEDULE- 14 -A 562 2023   No.  35 Nigeria Customs Service Act, 2023- 15 -2023  No.  35 A 563 Nigeria Customs Service Act, 2023
NIGERIA CUSTOMS SERVICE ACT, 2023
ACT NO. 35
AN ACT TO REPEAL THE CUSTOMS AND EXCISE MANAGEMENT  ACT, CAP. C45, L AWS OF
THE FEDERATION  OF NIGERIA, 2004 AND OTHER CUSTOMS AND EXCISE LEGISLATION  AND ENACT
THE NIGERIA CUSTOMS SERVICE ACT, 2023 TO PROVIDE FOR THE REFORM OF THE ADMINISTRATION
AND MANAGEMENT  OF CUSTOMS AND EXCISE IN NIGERIA ; AND FOR RELATED MATTERS.
[20th Day of  April, 2023]
ENACTED by the National Assembly of the Federal Republic of Nigeria—
PART I—ESTABLISHMENT  OF THE NIGERIA CUSTOMS SERVICE,
SCOPE AND APPLICATION
1.  There is established the Nigeria Customs Service (in this Act referred to
as "the Service").
2.  The Service—
(a)  shall be a body corporate with perpetual succession and a common seal  ;
(b) may sue or be sued in its corporate name ;
(c) may acquire, hold, and dispose of any property, whether movable or
immovable ; and
(d) shall direct, manage and enforce the provisions of this Act and the customs
and excise laws listed in this Act.
3. The provisions of this Act shall apply to all matters connected with the
management and administration of customs and excise.
PART II—FUNCTIONS AND POWERS OF THE NIGERIA CUSTOMS SERVICE
4.  The Functions of the Service are to—
(a) administer, direct, manage and enforce the provisions of this Act and
the customs and excise laws ;
(b) collect and account for revenue from customs duties, excise duties,
charges, fees and special assessments as may be assigned to it by the
Government ;
(c) administer trade and fiscal policies of the Government as it relates to
this Act ;
(d) promote trade facilitation in line with international conventions and
agreements as it relates to customs administration ;
(e) prevent smuggling, customs fraud and all other violations under this
Act ;
(f ) carry out all border enforcement and regulatory activities required by
law in collaboration with relevant agencies ;Commence-
ment.
Establishment
of Nigeria
Customs
Service.
The Service.
Scope and
application.
Functions of
the Service.- 16 -A 564 2023   No.  35 Nigeria Customs Service Act, 2023
(g) collate and publish accurate trade statistics and other relevant dataas it
relates to Customs and Excise ;
(h) engage in regular consultations with individual traders, trade associations
and other relevant stakeholdersto promote industrial harmony ;
(i) approve and license customs agents, who shall be citizen of Nigeria ;
and
(j) do such other things as are necessary for or incidental to the performance
of its functions and discharge of its duties under this Act and the Laws of
Nigeria.
5.  In the exercise of its functions under this Act, the Service shall subject to
approval of the Board have the powers to—
(a) acquire, hold, purchase, mortgage and deal with property, whether
movable or immovable, real or personal ;
(b) enter into contracts or obligations ;
(c) advise or develop regulations on the management and administration of
customs and excise management ; and
(d) issue operational guidelines for the efficient administration and operation
of the provisions of this Act.
6.  For the purpose of carrying out or enforcing the provisions of this Act,
all officers shall have the same powers, authorities and privileges given by law to
police officers.
PART III—G OVERNING BOARD, MEMBERSHIP , FUNCTIONS AND POWERS
7.—(1)  There is established for the Service a Governing Board (in this Act
referred to as "the Board").
(2) The Board shall consist of—
(a) a Chairman, who shall be  the Minister of Finance ;
(b) the Comptroller-General, who shall be the Deputy Chairman ;
(c) all Deputy Comptroller-General of the Service ;
(d) the Legal Adviser to the Service who shall also head the Legal Department
to be appointed from the Office of the Attorney General of the Federation ;
(e) a representative, not below the rank of a director, from the following
Federal Ministries—
(i)  Industry,
(ii) Trade and Investment,
(iii) Transport,
(iv) Aviation, and
(v) Foreign Affairs ;Powers of the
Service.
Customs
officers to
have power of
police officers.
Establishment
of the
Governing
Board and
membership.- 17 -2023  No.  35 A 565 Nigeria Customs Service Act, 2023
(f ) the Executive Chairman of the Federal Inland Revenue Service ; and
(g) two members representing the organised private sector for a term of
four years renewable for another term of four years and no more.
8.  Departments shall be established subject to the approval of the Board.
9.  The Board shall make guidelines for its proceedings during meetings.
10.—(1)  The Board shall be responsible for—
(a)  formulating the general policy guidelines and regulations for the
Service ;
(b) reviewing and approving strategic plans for the Service ;
(c) recruitment, promotion and discipline of officers of the Service ; and
(d) determining the remuneration, allowances, pension and other benefits
of officers and employees of the Service.
(2)  In performing its functions under this Act the Board shall create enabling
environment for synergy with Government ministries and agencies and maintain
liaison with relevant law enforcement agencies for the economic development
and effective compliance with provisions of this Act.
11.  The Board may, subject to such conditions as it may deem fit, delegate
any of its powers under this Act to —
(a)  the Service ;
(b) any officer in the Service ;or
(c) a committee consisting of such number of persons as the Board may
decide.
12.  In the exercise of the powers and duties conferred upon the Board, the
Board shall be subject to the authority, direction and control of the Minister and
any written direction, order or instruction given by him after consultation with
the Comptroller-General shall be carried out by the Board.
13.—(1) Notwithstanding anything to the contrary contained in other laws,
no action shall be instituted against the Service in respect of any act, neglect, or
default done or omitted to be done by any officer, servant or agent of the Service
in his capacity as an officer, servant or agent of the Service with regard to the
powers in section 4 of this Act unless it is commenced within three months after
the act or negligence complained of, or in the case of a continuing damage or
injury, within three months after the ceasing thereof.
(2) No suit shall be commenced against the Service before the expiration of
a period of one month of intention to commence the suit shall have been addressed
and served on the Secretary to the Board by the intending plaintiff or his authorised
agent and the notice shall clearly and explicitly state the—Establishment
of
departments.
Board
proceedings.
Functions and
powers of the
Board.
Delegation of
Board's
powers.
Board to be
subject to
general
control of
Minister.
Limitation of
actions against
the Board.- 18 -A 566 2023   No.  35 Nigeria Customs Service Act, 2023
(a)  cause of action ;
(b)  particulars of the claims ;
(c) name and place of abode of the intending plaintiff ; and
(d)  relief which he claims.
PART IV—E STABLISHMENT  OF THE MANAGEMENT , STAFF OF THE SERVICE,
FUNCTIONS AND POWERS OF THE MANAGEMENT
14.—(1) The President shall appoint a career officer from the Service not
below the rank of Assistant Comptroller-General as Comptroller-General who
shall —
(a)  be responsible for the overall management of the Service ;
(b)  execute the policies and decisions of the Board ;
(c)  undertake the administration and carry out the policy directions for the
Service ;
(d)  be accountable for all revenue collections and all expenditures made
under this Act ;
(e)  supervise the records and oversee the proper keeping of accounts of the
Service ;
(f )  be responsible for the execution and sealing of documents including
contractual agreements, memoranda and similar undertakings entered into by
the Service provided that the Comptroller-General may delegate this function
to any officer ;
(g)  managing and implementing over policies of the Service ; and
(h)  performing such other functions as may be assigned to him by the
Board.
(2)  There shall be appointed from the Service, Deputy Comptrollers-General
and Assistant Comptrollers-General who shall assist the Comptroller-General in
the execution of his duties and responsibilities.
(3)  The numbers of and duties of the Deputy Comptrollers-General and
Assistant Comptrollers-General to be appointed under subsections (2) shall be as
may be determined by the Service with the approval of the Board
(4)  Every appointment under subsections (2) and (3) of this Act shall be in
accordance with federal character policy of the Government.
(5)  There is established, for the purpose of coordinating the supervision of
the Service and its operations, a body (in this Act referred to as "the Management
Committee").
(6)  The Management Committee shall consist of —
(a) the Comptroller-General ;The
Comptroller-
General and
Deputy
Comptrollers-
General.- 19 -2023  No.  35 A 567 Nigeria Customs Service Act, 2023
(b) all Deputy Comptrollers-General ;
(c) the Legal Adviser ;
(d) all Assistant Comptrollers-General ; and
(e) the Secretary of the Board.
(7) The functions of the Management Committee shall be to —
(a)  consider all customs matters that require professional and technical
expertise and make recommendations to the Board ;
(b)  coordinate the supervision of operations of administration of the Service ;
(c)  ensure compliance with the provisions of this Act by supervision of its
operation ;
(d)  work in collaboration with relevant agencies and ministries and review
Service operations to promote revenue generation, trade facilitation and to
stimulate economic activities and development ;
(e)  work in collaboration with the relevant law enforcement agencies to
carry out compliance with the provisions of this Act ;
(f )  adopt measures which include compliance and regulatory actions,
introduction and maintenance of investigative and control techniques on the
detection and prevention of non-compliance ;
(g)  collate and continually review all policies of the Government relating
to customs and excise matters in matters connected to revenue generation and
to undertake a systemic and progressive implementation of Service policies ;
(h) enforce disciplinary regulations under this Act on misconducts by officers
and any other regulation made by the Board ; and
(i) carry out such other activities given to it by the Board which are necessary
or expedient for the performance of all or any of the functions under this Act.
15.—(1) The Board shall have powers to appoint such number of staff who
shall be officers as deemed necessary for the efficient performance of the functions
of the Service under this Act.
(2)  The Service shall pay its staff remuneration and allowances similar to
other revenue generating agencies as the Board may determine in consultation
with the appropriate authority of the Government.
16.—(1) There shall be appointed by the Board from within the Service, a
Secretary (in this Act referred to as "the Secretary") who shall —
(a) be an officer not below the rank of an Assistant Comptroller-General ;
(b) be responsible for the day to day administration of the work of the
Board ; and
(c) perform such other functions as the Board may assign.Other staff of
the Service.
Board
secretariat.- 20 -A 568 2023   No.  35 Nigeria Customs Service Act, 2023
(2)  The Board shall also appoint such other staff within the Service as may
be necessary for the efficient performance of its functions and to assist the Secretary
to the Board in the discharge of his duties.
17.—(1) Employment in the Service shall be pensionable and staff of the
Service shall, in respect of their employment, be entitled to pensions, and other
retirement benefits as may be approved by the Board.
(2)  Notwithstanding the provision of subsection (1), nothing shall prevent
the appointment of a person to any office in the Service on terms which preclude
the grant of a pension in respect of that office.
(3)  For the purpose of the application of the Pensions Reforms Act, any
power exercisable by the Minister under the Pension Reform Act or any authority
of the Government may be exercised by the Board.
PART V—FINANCING OF CUSTOMS SERVICE OPERATIONS
18.—(1)  Subject to extant laws and regulations, the Service shall keep and
maintain bank accounts as may be approved by appropriate authority of the
Government into which shall be paid—
(a)  not less than 4 % of the free-on-board value of imports according to
international best practices ;
(b) revenues derived from assessment and collection of cost—based user
fees ;
(c) annual or supplementary budgetary provisions made by the Government
to the Service ; and
(d) grants, aids, or donations from local or international development
partners.
(2) The President may propose an increase to the 4% referred to in
subsection 1( a) to the National Assembly under cogent and verifiable factors
from the Service.
(3)  A proposal for the increase referred to in subsection (2), shall be
determined by the Board subject to approval by the President.
(4)  The user fee referred to in subsection (1) ( b) shall be determined by the
Board and approved by the Government.
(5)  The tariff regime to be used by the Service or duty, and excise
computations shall be determined by the Board and published in the tariff
handbook and website subject to approval by the National Assembly.
(6)  Notwithstanding anything to the contrary contained in any law or
enactment, the Service, shall be empowered, subject to the provisions of this Act,
for the purpose and objective of promoting stability and continuity in revenue
generation, trade facilitation and economic development of the Government—Pension and
gratuity.
Act No. 4,
2014.
Funds of the
Service.- 21 -2023  No.  35 A 569 Nigeria Customs Service Act, 2023
(a) have power to superintend and execute as it may deem necessary
approved capital expenditure of each project that its cost not exceeding 10%
of the total approved capital projects within the Appropriation or Supplementary
Appropriation Act for the year ;
(b) in exercise of the power conferred on the Service paragraph (a), the
Service shall have power to procure materials and services, incidental to the
execution of the capital expenditure stipulated under paragraph ( a) ; and
(c) for the purpose of giving effect to the provisions of this section, the
Service may borrow such amount of money within 10  % of its approved capital
expenditure within the Appropriation or Supplementary Act, subject to the
approval of the President.
19.  The proceeds of the funds referred to in section 18 of this Act shall be
applied —
(a) to meet the cost of administration of the Service ;
(b) towards reimbursing members of the Board or any committee set up by
the Board or the Service for expenses authorised or approved by the Board or
Service in accordance with such rates as may be approved on their behalf by
the Board ;
(c) for the payment of remuneration, allowances, pension and other benefits
payable to the employees of the Service under section 10 (1)( d) of this Act ;
(d) for the maintenance of any property acquired by or vested in the
Service ; and
(e) to all or any of the functions of the Service under this Act and other
related customs and excise legislations.
20.—(1) The Service shall prepare and forward to the National Assembly
not later than 30 September in each year, an estimate of the expenditure and
income of the Service during the succeeding year.
(2)  The Service shall cause to be kept proper accounts and proper records
and when certified by the Board, the accounts shall be audited by auditors
appointed by the Service in accordance with the guidelines supplied by the
Auditor—General for the Federation.
21. The Service shall not later than three months before the end of each
year, submit to the National Assembly a report on the activities and the
administration of the Service during the immediate preceding year and shall include
in such reports, audited accounts of the Service and the Auditor's report on those
accounts.
PART VI—P ROVISION OF INFORMATION  FOR CUSTOMS FORMALITIES  AND CONTROLS
22.—(1) Any person directly or indirectly involved in the carrying out of
customs formalities or in the application of customs controls shall, at the requestExpenditure
of the Service.
Annual
estimates,
accounts and
audit.
Annual
reports.
Provision of
information to
the Service.- 22 -A 570 2023   No.  35 Nigeria Customs Service Act, 2023
of the Service and within any specified time limit provide the Service with all
required documents and information, in the prescribed form, and provide all the
assistance necessary for the completion of the customs formalities and controls.
(2) The lodging of a goods declaration, or notification or any other decision,
shall render the person concerned responsible for —
(a) the accuracy and completeness of the information given in the declaration,
notification or application ;
(b) the authenticity of any documents lodged or made available ; and
(c) where applicable, compliance with all of the obligations relating to the
placing of the goods in question under the customs procedure concerned or to
the conduct of the authorised operations.
(3) Subsection 2(a) shall also apply to the provision of any information in
any other form required by or given to the Service.
(4) Where the declaration or notification is lodged, the application is
submitted or information is provided by a customs representative of the persons
concerned, the customs representative shall also be subject to the obligations in
this section.
23.—(1) The Service shall ensure that all relevant information of general
application pertaining to customs matters is readily available to any interested
person on the Service website and at any other designated place or form.
(2) In carrying out the obligation under this section, the Service shall ensure
that it does not disclose information of a private or confidential nature affecting
the Service or third parties unless disclosure is required by law.
(3) Where the Service cannot provide information, under this section free
of charge, any charge shall be limited to the approximate cost of the services
provided.
(4) The Service shall promptly publish on the Service website and at any
other designated place or form, the following information —
(a) importation, exportation or transit procedures, including seaport, airport,
and other entry-point procedures and the required forms and documents ;
(b) applied rates of duties, or charges of any kind in connection with
importations and exportations ;
(c) rules for the classification, valuation or determination of origin of goods ;
(d) laws and regulations relating to rules of origin ;
(e) import, export or transit restrictions or prohibitions ;
(f ) all fees and charges imposed by the Service and other agencies in
connection with importation, exportation or transit procedures ;Provision of
information
by the Service.- 23 -2023  No.  35 A 571 Nigeria Customs Service Act, 2023
(g) penalty provisions applicable to breaches of import, export or transit
procedures ;
(h) appeals procedures ;
(i) applicable international agreements relating to the importation,
exportation, excise or transit of goods ;
(j) allowances and duty-free concessions ;
(k) clearing agent and brokers notice ; and
(1) the current law establishing the Service.
24.—(1)  A person may make an application, in respect of particular goods
specified in the application to the Service for an advance ruling, based upon the
facts presented, regarding the following matters—
(a)  the tariff classification of the goods ;
(b) whether the goods are in accordance with applicable regulations or the
produce or manufacture of a particular country, ECOWAS or another free
trade area or customs union ;
(c)  whether the goods are subject to a duty exemption ;
(d)  the correct application of customs valuation methodology ; or
(e) duty drawback, quotas fees or other customs matters.
(2) Advance rulings under this Act shall be —
(a) made under a format prescribed by the Service ;
(b) issued immediately but in no event later than 150 calendar days of receipt
of a completed application ; and
(c) binding only on the Service and the requesting party.
(3)  The Service may at any time request for additional information from an
applicant if it considers that the additional information is relevant to the application
for an advance ruling.
(4)  Advance rulings—
(a) are binding as between the Service and the recipient of the ruling ;
(b) shall be in effect within the fiscal year of issue ; and
(c) may be revoked by the Service upon reasonable advance notice in writing
to the person concerned.
(5)  Rulings of general application may be issued by the Service to inform
the public of the Service decisions.
(6)  A person may apply for the issuance of rulings of general application
and the applications shall be made under the format prescribed by the Service.Request for
information
on advance
ruling.- 24 -A 572 2023   No.  35 Nigeria Customs Service Act, 2023
(7)  Rulings of general application shall be subject to the following
conditions—
(a)  published on the Service website and its online portals ;
(b)  make reference to the right of appeal provided for in this Act and in the
applicable regulation ; and
(c)  applied prospectively only and become effective 30 days after publication
except in circumstances where the Service deems that an immediate effective
date is essential to protect the revenue or safeguard the economic or security
interest of Nigeria.
(8) After reasonable notice through publication, the Service may, where
deemed appropriate amend or revoke a ruling of general application.
(9) The Service may charge any persons requesting for an advance ruling
or a ruling of general application a cost-based user fee for processing the rulings
request.
25.—(1)  All exchange of data, accompanying documents, decisions and
notifications between the Service and any persons required by or under this Act
or any other law, shall be made using electronic data processing techniques and
for this purpose the Service will provide such electronic data platform at its offices
or at such other places or locations considered appropriate.
(2) The provisions of subsection (1) notwithstanding, paper or other medium
may be used in lieu of electronic exchanges of data —
(a) in the transition period during which a comprehensive computerised
system is being installed by the Service ;
(b) where a temporary failure occurs in the Service or a person's computerised
system ;
(c) where an international agreement provides for the use of paper document ;
(d) where a traveler has no direct access to computerised systems and with
no means of providing electronic information ;
(e) in the case where there is a practical requirement for declarations to be
made orally or by other non—electronic means ; or
(f ) in the case of small traders, who are not accustomed to or used to
computerised systems.
(3)  The Service shall deploy a common data set and format of messages to
be exchanged and such data shall contain the particulars necessary for risk analysis
and the proper application of customs controls.
26.—(1) All information acquired by the Service in the course of discharging
its duties which is confidential or provided on a confidential basis shall be protected
by the secrecy obligation binding on officers and employees of the Service as
public servants.Exchange and
storage of
data.
Data
protection.- 25 -2023  No.  35 A 573 Nigeria Customs Service Act, 2023
(2)  Except as may otherwise be provided by law, the information referred
to in subsection (1) shall not be disclosed by the Service without prior or written
notice of the person that provided it.
(3) Communication of confidential data to the Service or other governments,
countries or territories outside the customs territory of Nigeria shall be permitted
only under an international agreement, such as a mutual assistance agreement,
ensuring an adequate level of data protection.
(4) Any person who contravenes the provisions of this section shall be liable
to disciplinary measures in accordance with the Service rules.
27.—(1) The Service may exchange information with any persons not
specifically required under this Act or under any other customs legislation in
particular for the purpose of mutual cooperation in the identification and
management of risk, provided that such exchanges shall take place under a written
agreement between the Service and any persons involved and may include access
to the computer system of traders and other persons by the Service.
(2) Any information provided by one party to the other in the course of the
exchange of information referred to in this section shall be confidential unless
both parties agree otherwise in writing.
28.—(1) The Service, in collaboration with other agencies and traders, shall
develop, maintain and employ an electronic system while the Service shall be the
lead agency for the exchange of information between the Service, agencies of the
Government, and traders, for the exchange of information and for the common
registration and maintenance of records relating in particular, but not limited
to—
(a) all persons directly or indirectly involved in the accomplishment of the
custom formalities ;
(b) applications and authorisations concerning the Service procedure or the
status of specific importers, exporters, custom representatives and others
involved directly or indirectly with trade transaction ;
(c) revenue collection, protection and accounting ; and
(d) risk management.
(2) The Service shall specify the standard form and content of electronic
data consistent with international standards and best practices and the rules
regarding maintenance of data.
(3) The Service shall also specify the rules for access to electronic systems
and data by Service offices, Government agencies and traders through regulations
as may be issued by the Service.
(4) The provisions of subsections (1) - (3) notwithstanding, paper or other
medium may be used in lieu of full adoptions of electronic system.Exchange of
additional
information.
Electronics
system and
use of
information
technology.- 26 -A 574 2023   No.  35 Nigeria Customs Service Act, 2023
29.—(1) The Service shall institute and maintain formal consultations with
traders and with other interested persons to increase co-operation and compliance,
and facilitate participation in establishing the most effective administrative policies,
procedures and methods of working commensurate with this Act, other laws of
Nigeria, and applicable international agreements.
(2) The Service and interested persons may exchange any information not
specifically required under the provisions of this Act and other laws for the purpose
of mutual co-operation in the identification of risk and for risk management,
provided that such exchange may take place under a written agreement as provided
for under section 26 of this Act.
(3) Any information provided by one party to the other in the course of
consultations and cooperation referred to in this section shall be confidential
unless both parties agree otherwise.
PART VII—C USTOMS SERVICE CONTROLS
30.—(1) The Service shall carry out all necessary controls to ensure the
correct application of the provisions of this Act, related to customs and excise
laws, other laws, rules, regulations or agreements under its administration and
jurisdiction.
(2) The controls by the Service includes —
(a) examining goods ;
(b) taking samples ;
(c) verifying goods declaration data and the existence and authenticity of
documents ;
(d) examining the accounts of traders, their records and data ;
(e) inspecting means of transport ;
(f ) inspecting luggage and other goods carried by or on persons ;
(g) interviewing persons who may have relevant information ;
(h) obtaining data from foreign customs administrations and Governments ;
(i) obtaining data from stakeholders in the trade-supply chain ; and
(j) carrying out official enquiries and other such similar acts.
(3)  In carrying out the examinations of goods or any means of transportation,
an officer may use such reasonable and appropriate force to gain access to any locked
or unlocked cargo, storage compartment or any area where credible and reasonable
suspicion and probable grounds exist to warrant the search of the compartment or
area and to examine the goods or means of transportation without any warrant.
31.—(1) The Board may designate areas within and outside the customs
territory as customs control zones for the purposes of enforcing or administering
the provisions of this Act.Transparency
and
stakeholder
consultation.
Customs
control.
Customs
control zones.- 27 -2023  No.  35 A 575 Nigeria Customs Service Act, 2023
(2)  A “customs control zone” means —
(a) a place suitable for, or already recognised as, a center of international
trade ;
(b) an international sea port ;
(c) an international land border crossing ;
(d) an international airport ; or
(e) an export processing zone or free zone,
suitable to provide a high level of service in terms of traffic flows and
clearance demands.
(3)  Operators of a customs control zone shall be responsible for trade
facilitation and shall provide adequate facilities handling the volumes of trade
and traffic, including access roads to facilitate traffic flows, quay side offices,
transport service, cranes, forklifts, equipment storage, handling of goods, airfield
ramp access, temporary storage sheds, customs offices, customs representative
services, adequate security, cargo inspection facilities, and other such
infrastructural facilities which includes space for non-intrusive and any other
electronic inspection equipment and area designated as Government warehouse.
(4)  Subject to customs regulations and to the provisions of this Act all
imported or exported goods shall be loaded, unloaded, inspected, assessed and
cleared within the confines of a customs control zone, provided that customs
controls shall be limited to actions necessary to ensure compliance with the
provisions of this Act and other applicable laws, rules and regulation.
(5) The Comptroller-General or his duly authorised representative may
establish a temporary customs control zone in circumstances where the nature of
the cargo to be inspected or cleared cannot be reasonably facilitated at a
conventional customs control zone subject to approval of the Board.
(6)  In the event of disaster relief operations, the Comptroller-General may
declare any applicable location a temporary customs control zone for purposes of
disaster relief operations.
32.—(1)  Customs controls, including random checks, shall primarily be
based upon risk management using electronic data processing techniques and
other conventional methods, with the objective of identifying and evaluating risks
and developing necessary counter-measures on the basis of risk management
criteria developed and updated regularly from international, national and local
data.
(2)  In managing risk, the Service shall apply customs controls to risks
determined to be unacceptable, based upon pre-established risk criteria.
(3)  A cost-benefit analysis may be used to determine unacceptable risk and
such risk shall be prioritised.Application
risk
management
techniques.- 28 -A 576 2023   No.  35 Nigeria Customs Service Act, 2023
(4) A risk register shall be maintained by the Service providing the rationale
underlying risk identification and the risk register established shall be updated
regularly to accommodate current developments.
(5) A risk profile containing the description of the risk areas, assessment of
the risk, the counter-measures to be taken, implementation dates, and an evaluation
of the actions, shall be prepared and regularly updated for each customs office.
(6) Compliance measurement of risk management shall be conducted by
the Service through a regular compliance measurement program and such
compliance measurement shall involve the use of statistically valid random
sampling techniques to determine the degree to which traders conform to customs
rules and procedures.
(7) Compliance measurement referred to under subsection (6) may also
entail the use of random checks, post clearance audits, external government audits
and other methods.
(8) Joint control and targeting activities based upon risk management may
be carried out by the Service in collaboration with foreign customs administrations
to increase the effectiveness in assuring the security of shipments and in combating
transnational crime.
(9) Specific information regarding risk management such as risk registers,
risk profiles, and other risk assessment data pertaining to traders, goods or
transactions, are confidential and shall not be released to any person not authorised
to receive such information.
(10) Any person who contravenes the provision of subsection (9) commits
an offence and is liable on conviction to a fine of N 5,000,000 or imprisonment
for a term of two years or both.
(11) The penalties referred to in subsection (10) shall not apply to officers
carrying out their official responsibilities provided that officers who release risk
registers, risk profiles, and other risk assessment data to any persons not authorised
to receive such information shall be subject to disciplinary action as may be
prescribed in extant rules or regulations.
(12) The Service shall apply the use of an organisational and intelligence
driven risk management in all its operations, including administrative and clearance
procedures.
(13) A central database for information and reports on all administrative
and operational activities and events shall be made available for the purpose of
risk management.
(14) A risk management strategy and policy documents shall be maintained
and shall be updated every two years to meet current realities.
(15) A standing risk management committee shall exist at all times and its
duties will include the bi-annual review of the Service risk management strategy- 29 -2023  No.  35 A 577 Nigeria Customs Service Act, 2023
and policy documents and provide direction for risk criteria setting and the
treatment of risks inherent in the Service.
(16) A risk management unit shall be established and exist at all times for
the purpose of carrying out risk identification, risk analysis, risk profiling, risk
evaluation, risk criteria setting and post seizure analysis in accordance with the
risk strategy and policy of the Service as approved by the customs management.
(17) The risk management unit shall have access to all data and information
from all units and departments required for the carrying out of risk analysis and
profiling.
(18) The Service shall take all necessary steps in the pursuance and
implementation of a harmonised risk management approach with other border
partner government agencies in the trade supply chain.
(19) Risk management shall be implemented in line with international best
practices as stipulated in the World Customs Organisation Risk Management
Compendium and other similar documents published by international organisations
such as the World Trade Organisation, World Bank and the United Nations.
33.—(1) The Service shall ensure that its control measures within a customs
control zone and other control measures by other agencies on goods to be imported
or exported are carried out at the same time, to ensure efficient and expedient
operations.
(2) The Service shall coordinate the location and timing of inspections and
other controls where other agencies are involved.
(3) The Service shall establish an electronic data exchange facility (Single
Window) to coordinate the work of the Service and interface with other agencies
systems to reduce processing time for traders.
(4) The Service and other agencies may, when necessary for the purpose of
risk management, exchange data on the entry, exit, transit, transfer, storage and
end use of goods including postal traffic, persons and means of transport.
34.  The Service shall cooperate with customs administration in other
jurisdictions and where necessary —
(a)  conclude Mutual Administrative Assistance Agreements to enhance
customs control ; and
(b) exchange data received in connection with the entry, exit transit, transfer
and use of imported or exported goods, persons, and means of transport, for
the purpose of verifying compliance with the provisions of this Act.
35.  The Service may —
(a)  render pre-arrival process, examine documents and data relating to the
goods in the course of commercial operations involving the goods in order toCooperation
with relevant
authority.
Mutual
Administrative
Assistance.
Additional
control for the
release of
goods.- 30 -A 578 2023   No.  35 Nigeria Customs Service Act, 2023
ascertain the accuracy of the particulars contained in the goods declaration
and other documents, information and data submitted to it ;
(b)  examine and take sample of goods where necessary, at the premises of
the holder of the goods or his representative or any other person directly or
indirectly involved in the transaction or in possession of the documents,
information and data relevant to the examination.
36.—(1) The Service may conduct a post clearance audit after clearance of
goods.
(2) The risk profiles of the audits may determine the selection of persons
for the audit which may be conducted for compliance measurement purposes in
the areas of valuation, classification, origin, duty relief and drawback programmes,
and such other areas as may be considered appropriate.
(3) For compliance measurement, conformity to standards and other purposes
as may be developed, the Service shall conduct audit of traders' systems prior to
authorising special simplified treatment.
(4) At the sole discretion of the service, post clearance audits may be held
at the offices of the Service or at the Consignee's premises or the premises of
other persons directly or indirectly involved in the relevant transactions.
(5) Post clearance audits shall be based on inspection by the Service of —
(a) relevant documentation of accounts and records ; or
(b) data in electronic processing systems or the goods and the transaction
means identified at the time of the audit.
(6) Persons subject to post clearance audit include —
(a) importers and exporters ;
(b) Customs agents ;
(c) warehouse operators ;
(d) zone operators ;
(e) banks and other financial institutions ;
(f ) transport firms ;
(g) freight forwarders ;
(h) express couriers ;
(i) Excise traders ; and
(j) other persons directly or indirectly engaged in international trade.
37.—(1) An entity to undergo post clearance audit shall be given —
(a) a written notice stating the date and time of the audit ; and
(b) a questionnaire setting out the questions to be answered and returned.Post clearance
audit.
Procedure for
conducting
post clearance
audit.- 31 -2023  No.  35 A 579 Nigeria Customs Service Act, 2023
(2) Any person to be audited shall produce all relevant information,
including—
(a) all documents and records, paper or electronic, maintained in the normal
course of business containing information relevant to the customs transactions
under examination, such as—
(i) accounting data,
(ii) physical inventory and inventory records,
(iii)  records of sales and other transactions,
(iv)  recording books,
(v)  account records,
(vi) bank transfers, and
(b) all documents related to import and export transactions maintained in
magnetic or data processing files that have a direct or indirect relation to the
audit.
(3) The Service may, where appropriate, examine the goods and mode of
transportation.
(4) The person to be audited shall cooperate with the auditors, and where
he fails to do so, the auditor shall—
(a) stop the audit ;
(b) retain all documents and data procured in the course of the audit ; and
(c) make a report of the refusal to cooperate by the person being audited to
the Comptroller-General or his representative.
(5)  Refusal to cooperate by a person undergoing audit under this section
shall be liable to a fine of N 1,500,000 for each day of such refusal and where the
refusal continues for more than seven days, the person may be suspended from
all customs transactions.
(6) Where an audit discloses an attempt to evade the payment of duties,
Customs duties and fees or any criminal activity—
(a) the audit may be suspended ; and
(b) the matter reported to the Comptroller-General or his representative.
(7) The person audited may within seven working days after the conclusion
of the audit forward a written explanation on any issue raised in the audit findings
to assist in the preparation of the final audit report.
38.  Any person undergoing audit shall—
(a) assist the auditors, as may be required ;
(b) allow access to all parts of his facilities, to the goods, books, documents,
electronic records and means of transport ;Duties of a
person
undergoing
audit.- 32 -A 580 2023   No.  35 Nigeria Customs Service Act, 2023
(c) present all documents and electronic records required by the auditors,
and comply with the auditors' request within a reasonable time ; and
(d) be represented by a person of his choice, who shall be able to provide
all the required information.
39.—(1) On completion of an audit, where the person audited owes
additional duties or Customs duties, the Service shall—
(a) give a notice of underpayment to the audited person ; and
(b) request the audited person to pay the additional duties or Customs duties,
including any interest and penalties.
(2) Where the audited person made excess payment of duties and Customs
duties, the excess amounts shall be refunded to him.
(3) The interest referred to in this section shall be determined based on the
monetary policy rate issued by the Central Bank of Nigeria.
40. Where a trader's system audit discloses that —
(a)  the trader's system audit is reliable, or
(b) records are generally in order, and
(c) no infractions have occurred,
the person may in accordance with the provisions of this Act qualify for the
application of Special Simplified Customs Procedures.
41.—(1)  Without prejudice to the powers conferred on other regulatory
agencies, an officer may cause to be opened any mail, package or container or
shipment of imported goods or goods to be exported—
(a) to take, without payment, samples for examination, testing and analysis,
classification, valuation, determination of origin, and other purpose ;
(b) to determine the duties, Customs duties and fees payable ; and
(c) for such other purposes as the Comptroller-General may direct.
(2) A declarant shall be entitled to be present or be represented when samples
are being taken.
(3) Any sample taken shall be accounted for and where appropriate, returned
to the owner, importer or exporter on the completion of the measures required for
customs control.
(4) For the purpose of determining the duty, Customs duties or fees assessable
or other requirements with regards to goods comprising a single consignment, or
in a vessel, tank or other container of goods, the characteristics of all the goods
shall be deemed to correspond to the characteristics of any sample taken.
(5) The Service shall maintain a laboratory to conduct scientific testing and
analysis of samples and in the event that such laboratory does not have thePayment of
additional
duties and
Customs
duties on
completion of
audit.
Trader's
system audit.
Samples
testing and
laboratories.- 33 -2023  No.  35 A 581 Nigeria Customs Service Act, 2023
resources or personnel to conduct testing and analysis for particular purposes,
the Service may utilise the service of a government or commercial laboratory.
42.  Subject to approval by the Board, the Service may employ consultants
to provide services and advice on the adoption of new customs control measure ;
and for other purpose, provided that a consultant shall not be authorised to carry
out customs control measure.
43.—(1)  A declarant or a person who is directly or indirectly involved with
the importation or exportation of goods, or acts as a customs representative, or is
directly or indirectly involved with the storage or transport of imported or exported
goods, free zones, or any Customs control, shall keep all documents, information
and data related to Customs matter for ten calendar years from the date the
transaction occurred or the documents, information and data were created.
(2)  When an appeal from a customs determination or ruling has been lodged,
all parties to the appeal shall keep all documents, information and data relating to
the appeal for three years after the appeal procedure is finally resolved.
44.—(1) The Comptroller-General may issue regulations prescribing—
(a) the services which are performed by an officer at the request of declarant
or any other person that shall be considered to be special services subject to a
fee ;
(b) the fees, if any, that are payable for special services by the person
requesting for the services ; and
(c)  the terms and conditions on which special services shall be performed,
including any requirement for the provision of a security or guarantee.
(2)  All fees assessed shall be limited to the approximate cost of the services
rendered.
(3) Fees shall not be assessed on a strictly ad valorem basis unless they are
less than the approximate cost of the services rendered.
(4) The Service shall make public, on an annual basis, the cost calculations
on which fees are based.
45.—(1)  The Service shall cooperate with the customs administrations of
countries that share borders with Nigeria in order to enhance revenue collection,
compliance with international trade rules, prevention and suppression of
smuggling, law enforcement and improved trade facilitation.
(2) Memoranda of understanding may be negotiated and concluded with
cooperating customs administrations of border countries setting out the respective
responsibilities of the signatories to such memoranda.
(3) Where appropriate, the cooperation referred to in this section may
include—Use of
consultants.
Provision of
mandatory
pre-shipment
and post
shipment
inspection.
Special
Service fees
and coasts.
Joint border
operation with
bordering
countries.- 34 -A 582 2023   No.  35 Nigeria Customs Service Act, 2023
(a) alignment of customs control measures including working days and
hours of border offices ;
(b) developing and sharing of common facilities for conducting joint customs
controls ;
(c) establishment of one stop border posts ;
(d) establishing juxtaposed customs offices at the border ;
(e) provision of expedited processes for goods in transit ;
(f ) development of procedures for the exchange of information for
conducting joint controls ; and
(g) designing and operating of systems providing for special, simplified
treatment for authorised traders.
PART VIII—I MPORTATION , EXPORTATION  AND TRANSIT OF GOODS
46.—(1)  Report shall be made by the importer or his customs representative
in such form and manner, containing such particulars as the Service may direct of
every ship, aircraft, vehicle and any other means of conveyance to which this
section applies and of all goods carried therein.
(2)  This section shall apply to every means of conveyance arriving at any
place in Nigeria by sea, air, land or inland waters —
(a) from any place outside Nigeria ; or
(b) carrying any goods brought in by that means of conveyance from some
place outside Nigeria and not yet cleared on importation.
(3) This section shall apply to every aircraft arriving at any place in Nigeria—
(a)  from any place outside Nigeria ; or
(b) carrying passengers or goods taken on board that aircraft at a place
outside Nigeria, being passengers or goods either —
(i) bound for a destination in Nigeria and not already cleared at a customs
airport, or
(ii) bound for a destination outside Nigeria.
(4) The Board may make regulations prescribing the procedure for making
report under this section and the time within which such report shall be made,
and different regulations may be made with respect to importation by sea, air or
land and inland waters respectively.
(5) Where a person by whom the report should be made fails to make the
report as required by or under this section, he commits an offence and is liable on
conviction to a fine of N 10,000,000 or imprisonment for a term of five years or
both and any goods required to be reported which are not duly reported may be
detained by the proper officer until so reported or until the omission is explainedReporting
obligation on
importation
and
exportation of
goods.- 35 -2023  No.  35 A 583 Nigeria Customs Service Act, 2023
to the satisfaction of the Service, and may in the meantime be deposited in a
Government warehouse.
(6) The person making the report shall answer all such questions and produce
all such documents in his possession or control relating to the ship, aircraft or
vehicle, the goods carried therein, the crew and passengers and the voyage, flight
or journey as may be put to him or required by the proper officer and if such
person refuses to answer any such question or to produce any such document, he
commits an offence and is liable on conviction to a fine of N 2,000,000 or
imprisonment for two years or both.
(7) If at any time after a ship, aircraft or vehicle carrying goods brought
therein from any place outside Nigeria enters Nigeria and before report has been
made under this section —
(a) bulk is broken ;
(b) any alteration is made in the stowage of any goods carried so as to
facilitate the unloading of any part of it ;
(c)  any part of the goods is staved, destroyed or thrown overboard ; or
(d)  any container opened, without the knowledge and consent of the proper
officer,
the master of the ship, the captain of the aircraft or the person in charge of
the vehicle commits an offence and, unless the matter be explained to the
satisfaction of the Service, is liable on conviction to a fine of N 20,000,000 or
imprisonment for a term of 10 years or both.
(8) The Customs Area Controller in the area within which the discharge of
the ship, aircraft or vehicle took place or, where there is no such person, the
owner of the ship, aircraft or vehicle shall deliver to the proper officer within two
days of the date of completing discharge, a tally slip, giving full and accurate
account of all the goods carried or unloaded from the ship, aircraft or vehicle.
(9) The Service may, at its discretion by notice in writing, require additional
information in respect of such goods in the ship, aircraft or vehicle as it may
deem necessary.
(10) A person who fails to comply with the provisions of subsection (8) or
fails to give the additional information required by the Service or its
representatives, commits an offence and is liable on conviction to atleast five
years imprisonment but not more than 10 years.
47.—(1) A declaration of all goods that are imported into or exported from
the customs territory and the reason for the importation or exportation shall be
lodged by the importer, exporter, its customs representative, or other declarant
with the customs office designated for that purpose, provided that where the
lodging of a goods declaration imposes particular obligation on a specific person,
the declaration must be made by that person or his customs representative.Goods
declarations.- 36 -A 584 2023   No.  35 Nigeria Customs Service Act, 2023
(2) A declaration of goods shall be lodged whether or not the goods are
liable for duties, excise Customs duties or other Customs duties, fees or charges
and in the event that all the required information or documents are not available
to the declarant at the time the declaration is lodged, the declarant shall within
two weeks amend the declaration to provide for the required information or
documents.
(3) A declaration of goods shall be lodged in the English language and shall
be transmitted electronically to the designated customs office in the form and
manner prescribed by this Act and in customs regulations, and the Service may
accept paper based declarations, provided that the same level of risk management
associated with electronically submitted declarations can be applied.
(4) Persons introducing goods into the customs territory shall convey the
goods directly to the nearest customs office designated to receive the goods without
altering their nature or their packaging.
(5) Goods shall be declared —
(a) prior to the time the goods are introduced into or exported from the
customs territory in order to advice officers of their impending arrival or
departure ;
(b) at the time the goods are introduced into or exported from the customs
territory ;
(c) with the written approval of the Service, not later than 24 hours from the
time the goods were introduced into or exported from the customs territory ;
(d) at the time of arrival in the case of goods in the actual possession of a
person arriving in the customs territory, or that constitute part of his baggage
where the person is arriving by means of transport ; or
(e) in any other case, with the written approval of the Service, by the importer
or by the person on behalf of whom the goods are imported or exported, or his
customs representative.
(6) When a declaration is lodged by a person other than the operator of the
means of transport by which the goods are introduced into or exported from the
customs territory, that operator shall lodge with the appropriate customs office a
notification of arrival or departure in the form of a manifest, dispatch note or load
sheet containing all the information required in order to enable the Service to
identify the goods covered by a declaration.
(7) Notwithstanding the provision of subsection (6), the operator of a means
of transport may submit the manifest in advance by electronic transmission or
otherwise.
48.—(1) The content of a goods declaration shall be as prescribed by the
Service.The content of
a goods
declaration.- 37 -2023  No.  35 A 585 Nigeria Customs Service Act, 2023
(2) The Service shall limit the data required in the goods declaration to the
extent practicable.
(3) The Service shall request for data relevant to the goods declaration only
provided that the goods declarations shall contain all the information necessary
for application of the customs procedure for which the goods are declared.
(4) The Service may also by regulations, provide for simplified goods
declarations for low value shipments and travelers.
(5) A written declaration form shall conform in all material in line with
international best practices and signed by a declarant or his duly authorised
representative.
(6) Where declarations are made by electronic means —
(a) provisions may be made for electronic signatures or by other means of
authentication ; and
(b) such declarations must be based on international standards for the
exchange of electronic information.
(7) Supporting documents required for the application of the customs
procedure for the goods declared shall be made available to the Service at the
time of lodgment provided that for good cause shown, the Service may accept
supporting documents at a later date.
(8) Where declarations are made by electronic means the Service may allow
supporting documents to be transmitted in the same manner including other
relevant data in the traders' zone.
49.—(1) Where the goods declaration lodged with the Service is found to
be incomplete or inaccurate in any respect, the declarant shall within two weeks
of the lodgment of declaration effect necessary corrections or provide any
additional information to the Service.
(2) Penalties shall not be imposed on a declarant for the lodging of an
incomplete or inaccurate goods declaration where —
(a) the missing information was not available to the declarant at the time
the goods declaration was made ;
(b) inaccuracies in the declaration were inadvertent, or immaterial except
for statistical purposes ;
(c) the incomplete or inaccurate information do not constitute an established
pattern of conduct, and were not intended ; or
(d) the inaccuracies were not intended to avoid the payment of excise
Customs duties, other Customs duties, or fees or assessments.
(3) The incomplete and inaccurate information referred to in subsection (2)
includes—Amendment
of goods
declaration.- 38 -A 586 2023   No.  35 Nigeria Customs Service Act, 2023
(a) errors in transcription ;
(b) arithmetical errors in the goods declaration or supporting documents ;
(c) omissions of elements of the dutiable value, such as foreign inland freight ;
(d) errors in the conversion of foreign currency ;
(e) incorrect deductions ;
(f ) an incorrect declaration of a tariff provided that the nature and other
physical characteristics of the goods have been accurately described ;and
(g) a discrepancy between the quantity of the goods shown in the shipping
documents and the actual quantity where the error is typographical.
(4)  Amendments to the goods declaration shall not be permitted after the
Service has —
(a) informed the declarant that it intends to examine the goods ;
(b) established that the goods declaration, or any particular contained in the
declaration is incorrect except for inadvertent or immaterial inaccuracies
specified in this section ; or
(c) released the goods.
50.—(1) The Service shall, at the request of a declarant, invalidate a
declaration already accepted where it is satisfied that —
(a) the goods are immediately to be placed under another customs procedure ;
and
(b) as a result of special circumstances, the placing of the goods under the
customs procedure for which they were declared is no longer justified.
(2) Where the Service has informed the declarant of its intention to examine
the goods, a request for invalidation of the declaration shall not be accepted before
the examination takes place.
(3) The declaration shall not be invalidated after the goods have been released.
51.—(1) Declarants shall be persons who have customs mandate to operate
in the customs territory.
(2) In this Act, whenever more than one person is responsible for the
performance of any obligation, the performance of the obligation by any one of
such persons shall be deemed to be performed by all of them, and whenever
liability for the payment of duties, excise Customs duties, other Customs duties,
fees or assessments or penalties, is applicable to two or more persons, each of
such persons shall be jointly and severally liable for the amount due and payable.
52.—(1) The Service may, for the purpose of verifying the accuracy of a
goods declaration —
(a) examine the declaration and all of the supporting documents ;Invalidation of
goods
declaration.
Additional
requirement
regarding
declarations.
Verification of
goods
declaration
and
examination
of goods.- 39 -2023  No.  35 A 587 Nigeria Customs Service Act, 2023
(b) require the declarant to present additional information or documents ;
(c) examine some or all of the goods ; and
(d) take samples of the goods for analysis or for detailed examination.
(2) All costs incurred in the transportation and handling of goods for the
purpose of examination, sample taking shall be borne by the declarant.
(3) Except where an examination or taking of sample is in connection with
an offence or a random check, a declarant shall be present or represented during
the examination or the taking of samples to provide the Service with any assistance
required to facilitate the examination or taking of samples.
(4) The Service shall not be liable for the payment of any compensation of
damage or loss in respect of any verification of goods declaration and examination
of goods carried out under the provisions of this section but shall bear the costs
of its analysis and examination.
53.—(1)  Goods declaration which comply with the conditions prescribed
in the Act and regulations made under this Act shall be accepted by the Service
provided that the goods to which the declaration relate have been presented to
the Service and are available for customs controls.
(2) Where the Service approves that the goods declaration may take the
form of an entry in the declarant's records and the Service has access to those
records, the declaration shall be deemed to have been accepted the moment the
goods are entered into the records.
(3) Where a goods declaration is lodged at a customs office other than the
office at which the goods are presented, the goods declaration shall be accepted
when the office at which the goods are presented confirms the availability of the
goods for the application of customs controls.
(4) The date of acceptance of the goods declaration by the Service shall be
the date of the application of the customs procedure.
54.  Goods shall not be released from customs control unless the —
(a) goods declaration has been presented to and accepted by the Service ;
(b) conditions pertaining to any restriction, where the goods are subject to a
restriction, have been satisfied ;
(c) declarant or other responsible person has made arrangements to provide
security as required by this Act and regulations made under this Act ; and
(d) declarant or other responsible persons has paid all duties, excise Customs
duties, other Customs duties, charges and assessments and penalties determined
to be due on the goods, except where the Service has authorised deferred
payment under any applicable provisions of this Act.Acceptance of
goods
declaration.
Release of
goods.- 40 -A 588 2023   No.  35 Nigeria Customs Service Act, 2023
55.—(1)  Import and exports shall where applicable, be subject to
prohibitions and restrictions relating to—
(a) public security, public morals and public policy ;
(b) prevention or relief of critical shortage of food stuffs ;
(c) the protection of the health and life of humans, animals or plants ;
(d) the protection of the environment ;
(e) the protection of national treasures possessing artistic, historic or
archaeological value ;
(f ) currency and other negotiable instruments as prescribed in the Money
Laundering Prohibition Act ;
(g) the protection of the environment as contained in relevant laws and
conventions ;
(h) fishery conservation ;
(i) controlled goods imported or exported in line with relevant international
laws, conventions and agreements :
(i) relevant international laws, conventions and agreements on the Trade
of Wild Endangered Species of Fauna and Flora (CITES),
(ii) chemicals monitored under the global shield program of the World
Customs Organisation.
(2)  Goods prohibited under any law or regulation found within the customs
territory shall, at first instance, be deemed to have been imported illegally and the
Service shall take appropriate enforcement measures in respect of the goods.
(3)  The President may by order—
(a) prohibit the importation or exportation of all or any specified goods ;
and
(b) notwithstanding the provisions of paragraph ( a) allow the importation
or exportation of all or any specified goods with the general or special
permission in writing of a specified authority or authorities.
56.—(1) Goods brought into the customs territory shall, without delay be
conveyed by the persons who —
(a) brought in the goods ; or
(b) assumes responsibility for the carriage of the goods after the goods
have been brought into the customs territory, by the specific route and in
accordance with any instruction issued by the Service to a customs control
zone, customs office, a special economic zone or to any other place as may be
designated by the Service.
(2)  Goods destined for a special economic zone shall be conveyed directly
to the free zone.Prohibition
and restriction
on imports
and exports.
Act No.14,
2022.
Conveyance to
the
appropriate
place.- 41 -2023  No.  35 A 589 Nigeria Customs Service Act, 2023
(3) Any person who assumes responsibility for the carriage of goods after
they have been brought into the customs territory shall be responsible for
compliance with the provisions of subsection (1).
(4) Notwithstanding the provision of subsection (1), special provisions may
be made applicable to letters, postcards and printed matter generally or their
electronic forms or to goods carried by travelers, goods transported in pipeline
and wires, or other goods of negligible economic importance provided that the
special provisions do not adversely affect customs controls.
(5) Where, by reasons of unforeseen circumstances or force majeure, the
provisions of subsection (1) cannot be complied with, the person responsible
shall promptly inform the Service of the situation, including the precise location
of any goods and means of transport involved and the Service shall determine the
customs control measures to be applied to assure that the goods and means of
transport are conveyed to a place designated by the Service.
57.—(1)  Goods brought into the customs territory shall be presented to the
Service immediately upon the arrival of the goods at the place designated by the
Service under section 47 of this Act by the person—
(a) who brought the goods into the customs territory ;
(b) in whose name or on whose behalf the person who brought the goods
into the customs territory acts ; or
(c) who assumed responsibility for carriage of the goods after they were
brought into the customs territory.
(2)  Notwithstanding the obligation of the persons mentioned in subsection (1),
presentation of the goods may be effected by—
(a) any person who immediately places the goods under a customs
procedure ; or
(b) the holder of an authorisation for the operation of storage facilities or
any person who carries out an activity in a zone.
(3) The person presenting the goods shall refer to customs declaration which
has been lodged in respect of the goods.
(4) The provision of this section shall not preclude the application of any
special provisions with respect to letters, postcards and printed matters generally
or their electronic forms or to goods carried by travelers, goods transported in
pipelines and wires as well as any other goods of negligible economic importance,
provided that those do no adversely affect customs controls.
58.—(1) The permission of the Service must be obtained prior to the
unloading or trans-shipment of goods from any means of transportation of the
goods to the designated places.Presentation
of goods to the
Service.
Unloading of
goods.- 42 -A 590 2023   No.  35 Nigeria Customs Service Act, 2023
(2) The permission referred to in subsection (1) shall not be required in the
event of an imminent danger requiring the immediate unloading of all or part of
the goods provided that the Service is informed in writing immediately thereafter.
59.—(1) subject to the provisions of this Act, the Service may at any time
require goods to be unloaded and unpacked at designated examination bays for
the purpose of examining the goods, taking of samples or examining the means
of transport carrying the goods.
(2) Goods presented to the Service shall not be removed from the place
where they have been presented for examination without the permission of the
Service.
(3) Non-intrusive inspection equipment shall be provided by the terminal
operator or warehouse operator to facilitate clearance of goods.
60.—(1)  On the 30th day after the completion of discharge of the importing
ship, aircraft or vehicle or at such times as the Service may direct, the proper
officer shall, in respect of every ship, aircraft or vehicle, deliver to the person
administering the area within which the discharge took place or, where there is
no such persons, to the owner of the ship, aircraft or vehicle, or his agent, a list of
goods unloaded from such ship, aircraft or vehicle and not yet released by the
proper officer.
(2) On the receipt of the list specified in subsection (1), the person
administering the area, or where there is no such person, the owner of the ship,
aircraft or vehicle, or his agent shall immediately transfer all such goods to the
Government warehouse, where it is not available, it shall be constructively
warehoused within the premises or to such other place as the proper officer may
approve.
(3) Where any persons fail to comply with the provisions of subsection (2),
the person commits an offence and is liable to a fine of N 500 per m2 per day.
(4) Where any imported goods remain uncleared at the expiration of 30
days from the date of completion of discharge of the importing ship, aircraft or
vehicle, the proper officer shall inform the person administering the area within
which the discharge of the ship, aircraft or vehicle took place or, where there is
no person administering such area the owner of the ship, aircraft or vehicle or his
agent to remove or store all or any such goods to or at a Government warehouse
or such other place as the proper officer may approve and a person fails to comply
with such direction within 24 hours after such direction is given, he is liable to a
penalty of N 1,000,000 and the proper officer shall cause all or any such goods to
be removed to a Government warehouse or such other place as he may approve.
(5) Where under subsection (1) or (4), goods are removed to or stored at a
place approved by the proper officer such place shall be deemed to be a
Government warehouse and such goods shall be deemed to have been removed
to and deposited in a Government warehouse.Examination
of goods at
examination
bay.
Goods
uncleared and
missing
goods.- 43 -2023  No.  35 A 591 Nigeria Customs Service Act, 2023
(6) Where any goods which have been reported in any ship, aircraft or
vehicle but have not been released by the proper officer nor removed to a
Government warehouse are not produced to the proper officer on demand, such
goods shall be deemed to have been imported and removed for use in Nigeria
and, without prejudice to any remedy in respect of any contravention of this or
any other Act in respect of such goods, the person responsible shall, if so required
by the proper officer within one year from the date of the report of such goods,
pay any duty chargeable on the importation of such goods, unless he proves to
the satisfaction of the Management Committee that the goods have not been
imported.
(7) In subsection (6), “persons responsible” means—
(a) in respect of goods shown to the satisfaction of the Service to have been
uploaded into an area administered by any person other than the agent or owner
of the ship, aircraft or vehicle concerned or any officer in the service of the
Government of the Federation, the person administering that area ; and
(b) in respect of any other goods, the owner of the ship aircraft or vehicle
concerned.
(8) Where it is necessary for the purpose of determining the amount of any
duty chargeable under subsection (6) to classify any goods and assess the value,
quantity, weight, measurement or strength, such goods shall be deemed to be of
such description and of such value, quantity, weight measurement or strength as
may be determined by the proper officer having regard to the information in his
possession relating to it.
(9) Without prejudice to the provision of section 119 of this Act, if any
goods removed to a Government warehouse under this section are not cleared by
the importer—
(a) in the case of goods which are in the opinion of the Service of a perishable
nature, forthwith ;
(b) in any other case, within 14 days after the goods has been so removed or
such longer time as the customs Service may in any case allow, the customs
Service may sell them.
61.—(1)  Goods that are of non-preferential origin shall be placed under
the customs procedure as provided under this Act.
(2) Subject to the provisions of this Act, a declarant shall be free to choose
the customs procedure to place the goods, and the conditions for that procedure,
notwithstanding the nature, quantity, country of origin, consignment or destination
of the goods.
62.—(1) Subject to the laws applicable to the rules of preferential origin,
all goods originating in the customs territory of preferential agreement shall be
presumed to have the status of preferential origin, unless the contrary is provided.Customs
procedure
relating to
goods that are
of non-
preferential
origin.
Goods of
preferential
origin.- 44 -A 592 2023   No.  35 Nigeria Customs Service Act, 2023
(2) The Service shall by regulations provide for—
(a) exceptions to the provision of subsection (1) ;
(b) means by which the customs status of Economic Community of West
African States goods may be established ; and
(c) how goods which originated from Economic Community of West African
States can be differentiated from goods, when placed under certain customs
procedures, are not Economic Community of West African States goods.
(3) Economic Community of West African States goods shall become non—
Economic Community of West African States goods where the —
(a)  goods have moved out of the customs territory of Economic Community
of West African States ;
(b) declaration for release of the goods for free circulation is invalidated
after release in accordance with the provisions of this Act ; and
(c) goods are placed in a customs procedure inconsistent with the status of
Economic Community of West African States goods, as may be determined by
regulations.
63.—(1) Except where goods are immediately placed under a customs
procedure for which a customs declaration has been accepted, or have been
admitted into a free zone, non—preferential goods and services shall be deemed
to have been placed under temporary storage.
(2) Where goods are not declared for a customs procedure, the following
non-preferential goods and services shall be deemed to be declared for temporary
storage of goods procedure —
(a) goods brought into the customs territory ; and
(b) goods for which the external transit procedure has ended.
(3) A cargo document may constitute a declaration for the temporary storage
procedure.
(4) The Service may require the holder of the goods to provide a guarantee
ensuring payment of the amount of duties, excise Customs duties, other Customs
duties and fees or charges which may be incurred.
(5) Unless extended by the Service for good cause, 28 days is the allowable
period for temporary storage.
(6) If for any reason goods cannot be placed or continue to be maintained
under the temporary storage procedure, the Service shall promptly take all
necessary measures to place the goods under an appropriate customs procedure.
(7) Goods under the temporary storage procedure shall be stored only in
places authorised by the Service for temporary storage.Temporary
storage of
goods.- 45 -2023  No.  35 A 593 Nigeria Customs Service Act, 2023
(8) Goods under the temporary storage procedure shall be subject only, to
such handling as is designed to ensure their preservation in an unaltered state
without modifying the appearance or characteristics of the goods.
64.—(1) Goods may be moved under the transit procedure from one point
to another within or outside the customs territory without being subject to —
(a) import duties ;
(b) excise Customs duties and other Customs duties ;
(c) other charges and fees, except for cost-based user fees for escort services
where required ; and
(d) commercial policy measures where the measures do not prohibit the
entry or exit of goods into or from the customs territory.
(2) The movement contemplated in subsection (1) shall take place in one of
the following ways —
(a) from a customs office of entry to a customs office of exit ;
(b) from a customs office of entry to an inland customs office ;
(c) from an inland customs office to a customs office of exit ; and
(d) from one inland customs office to another inland customs office.
(3)  To the extent practicable, physically separate transit infrastructure shall
be provided at border crossing for goods subject to transit procedure and such
transit procedure shall be simplified and expedited.
(4)  The carrier consignee or any other person responsible for the carriage
of goods subject to transit procedure shall have the responsibility of —
(a)  submitting goods declaration for transit procedure to the Service,
provided that the Service may accept as a goods declaration a commercial or
transport document for consignment that adequately describes the goods and
meets all other requirements of the Service ;
(b)  presenting goods to the relevant offices of the Service ;
(c)  submitting to the Service prior to the carriage of the goods of a guarantee
adequate to cover any potential loss of revenue ; and
(d)  using means of transport, security measures and personnel adequate to
reasonably ensure the safe transport of the goods to their destination.
(5) The Service shall take all actions necessary to enable the customs office
of destination to identify the goods and detect any unauthorised interference.
(6)  The actions referred to in subsection (5) include —
(a)  the use of customs seals ;
(b)  the use of an approved means of transport ;Goods moved
under transit
procedure.- 46 -A 594 2023   No.  35 Nigeria Customs Service Act, 2023
(c) full examination of the goods and recording of the results of the
examination on a document, based upon the application of risk management ;
(d) stipulating a particular routing and time limit ; and
(e) requiring a customs escort.
(7) A change in the customs office of destination shall not be accepted
without prior notification to the Service.
(8) Transfer of the goods from one means of transport to another may be
allowed without the authorisation of the Service as long as the customs seal of
fastenings are not broken and other security requirements are maintained.
(9) The customs transit shall terminate when the goods and related documents
are presented at the customs office of destination and the Service determines that
the goods are intact and that transit has taken place in compliance with the
conditions imposed by the Service such as landing certificate.
(10) Goods that are trans-shipped shall not be subject to the payment of
duties, excise Customs duties, other Customs duties and customs fees as long as
the conditions for trans-shipment imposed by the Service are followed.
(11) For trans-shipped goods, the following procedure are applicable —
(a) only a single goods declaration shall be required for trans—shipment,
and the Service may accept as the goods declaration any commercial or transport
documentation that meets it requirements ;
(b) the Service may take action to ensure that goods to be transshipped will
be identifiable at exportation and that unauthorised interference will be readily
detectible ; and
(c) the Service may fix a time limit for the exportation of goods declared
for trans-shipment.
65.—(1)  Subject to regulations made by the Service, goods may be
temporarily exported from the customs territory without being subjected to duties
or excise Customs duties, other Customs duties and fees on export or subsequent
re-importation into the customs territory in the same condition.
(2) Goods that are temporarily exported and are returned after having been
advanced or improved in value abroad shall be subject to a duty on the value of
the advancement or improvement.
66.—(1)  Goods presented to the Service shall be placed under a customs
procedure.
(2) Except as otherwise provided, the declarant shall be free to choose the
customs procedure for the goods, the conditions for that procedure,
notwithstanding the nature, quantity, the country of origin, consignment or
destination of the goods.Goods leaving
customs
territory
temporarily.
Customs
procedure.- 47 -2023  No.  35 A 595 Nigeria Customs Service Act, 2023
PART IX — D ETERMINATION  OF DUTIES AND CUSTOMS DUTIES
67.—(1) When lodging a declaration under the provisions of this Act,
declarants shall —
(a) determine and declare the classification, valuation and origin of the
goods applying —
(i)  the nomenclature of the relevant international convention and
agreements on the harmonised commodity description and coding system,
(ii)  the provisions of the relevant international conventions and
agreements on implementation of Article VII of the General Agreement on
Tariffs and Trade,
(iii)  the official currency of the Federal Republic of Nigeria, using the
prevailing official exchange rate issued by the Central Bank of Nigeria,
and applicable at the time of submission of declaration of the goods into
Nigeria or the exportation of the goods from Nigeria,
(iv)  rules of origin as may be specified in applicable international
agreements and this Act, and
(v) international best practice ; and
(b) exercise reasonable care in the determination and declaration of the
tariff classification, valuation and origin of goods.
(2)  A declarant shall be liable to penalties for any negligent or false
statements made knowingly or intentionally in contravention of the provisions of
this Act or its regulations.
68.—(1) The Service shall be responsible for —
(a) applying in accordance with classification to the provisions of the relevant
international convention and agreements on the harmonised commodity
description and coding system as contained in this Act to imported, exported
and excise goods ;
(b) applying for valuation in accordance with the provision of the relevant
international convention and agreements on implementation of Article VII of
the General Agreement on Tariffs and Trade as contained in this Act to imported,
exported and excise goods ;
(c) accept origin declaration in accordance with specific agreements on
preferential rules of origin as contained in this Act to imported, exported and
excise goods ;
(d) determining the correctness of declarants' statements and documentation
regarding the classification, valuation and origin of imported, exported, and
excise goods ; and
(e) providing general information to the traders regarding the standards
governing the classification, valuation and determination of origin through
publications, educational programmes and enquiry points.Determination
of
classification,
valuation and
origin of
imported and
exported
goods by the
declarants.
Determination
of
classification,
valuation and
origin of
imported and
exported
goods by the
Service.- 48 -A 596 2023   No.  35 Nigeria Customs Service Act, 2023
(2) The Service shall carry out the responsibilities referred to in
subsection (1) in a timely and efficient manner providing sufficient details to
enable declarants to carry out their responsibilities under this Act and its regulation.
69.—(1) The primary basis for the customs value of goods shall be the
transaction value.
(2) The transaction value is the price actually paid or payable for the goods
when sold for export to the Federal Republic of Nigeria adjusted, when necessary,
in accordance with the provisions of Article 8 of the Agreement on Customs
Valuation.
(3) The price actually paid or payable is the total payment made or to be
made by the buyer to the seller or by the buyer to a third party for the benefit of
the seller for the imported goods and includes all payments made or to be made
as a condition of sale of the imported goods.
(4) The transaction value shall be applied if —
(a) there are no restrictions as to the disposition or use of the goods by the
buyer than restrictions which —
(i) are imposed or required by law or by the Federal Republic of Nigeria,
(ii) limit the geographic area in which the goods may be resold, or
(iii) do not substantially affect the value of the goods ;
(b) the sale or price is not subject to some conditions or consideration for
which a value cannot be determined with respect to the goods being valued ;
(c) no part of the proceeds of any subsequent resale, disposal or use of the
goods by the buyer will accrue directly or indirectly to the seller, unless an
appropriate adjustment can be made in accordance with the provision of this
section ; and
(d) the buyer and seller are not related, or where the buyer and seller are
related, that the transaction is acceptable under the provisions of this section.
(5) For the purpose of this section, persons shall be deemed to be related
if—
(a) they are officers or directors of one another's businesses ;
(b) their relationship is one of employer and employee ;
(c) any of such person directly or indirectly owns, controls or holds 5  per
cent or more of the outstanding voting stock or shares of either of the person ;
(d) one of the persons directly or indirectly controls the other ;
(e) the persons are directly or indirectly controlled by a third person ;
(f ) together, the persons directly or indirectly control a third person ; or
(g) the persons are members of the same family.Transaction
value.- 49 -2023  No.  35 A 597 Nigeria Customs Service Act, 2023
(6) The fact that the buyer and seller are related shall not solely constitute
grounds for rejecting a transaction value.
(7) Where the buyer and seller are related, the circumstances surrounding
the sale shall be examined and the transaction value shall be accepted provided
that there is no proof to the contrary that the relationship influenced the price.
(8) Where the Service has grounds to believe that the relationship amongst
persons concerned in a transaction influenced the price, it shall communicate the
grounds to the persons concerned and provide them with opportunity to respond
within a reasonable period of time.
(9) In a sale between related persons, the transaction value shall be accepted
if the declarant demonstrates that the transaction value closely approximates one
of the following values occurring at or about the same time the—
(a) transaction value in sales to unrelated buyers of identical or similar
goods for export to Nigeria ; and
(b) Customs value of identical or similar goods as determined under sections
70 and 71 of this Act.
(10) In determining the transaction value under this section, there shall be
added to the price actually paid or payable for the imported goods—
(a) the following costs, to the extent that they are incurred by the buyer but
are not included in the price actually paid or payable for the goods—
(i) commissions and brokerage, except buying commission,
(ii) the cost of containers which are treated as being one for customs
purposes with the goods in question, and
(iii) the cost of packing whether for labour or materials, to the extent that
these costs are incurred by the buyer but excluded from the price actually
paid for the goods ;
(b)  the value, apportioned as appropriate, of the goods and services listed
in this paragraph, where supplied directly or indirectly by the buyer free of
charge or at reduced cost for use in connection with the production and sale
for export of the imported goods, to the extent that such value has not been
included in the price actually paid or payable—
(i)  materials, components, parts and similar items incorporated in the
imported goods,
(ii)  tools, dies, moulds and similar items used in the production of the
imported goods,
(iii)  material consumed in the production of the imported goods,
(iv)  engineering, development artwork, design work and plans and
sketches undertaken elsewhere than in the country of importation and
necessary for the production of the imported goods, and- 50 -A 598 2023   No.  35 Nigeria Customs Service Act, 2023
(v)  royalties and license fees related to the goods being valued that the
buyer must pay either directly or indirectly, as a condition of sale of the
goods being valued, to the extent that such royalties and fees are not included
in the price actually paid or payable ;
(c)  the cost of transport of the goods to the port or place of importation ;
(d)  the loading, unloading and handling charges associated with the transport
of the goods to the port or place of importation ; and
(e)  the cost of insurance.
(11) Any addition to the price actually paid or payable shall be made only
on the basis of objective and quantifiable data.
(12) Additions shall not be made to the price actually paid or payable in
determining the customs value except as provided in this section.
70.—(1) Where the customs value of goods cannot be determined under
the provisions of section 69 of this Act, the customs value shall be the transaction
value of identical goods sold for export to Nigeria and exported at or about the
same time as the goods being valued.
(2) In the application of the provision of this section, the transaction value
of identical goods in a sale at the same commercial level and in substantially the
same quantity as the goods being valued shall be used to determine the customs
value and where no such sale is found, the transaction value of identical goods
sold at a different commercial level or in different quantities, adjusted to take
account of differences attributable to commercial level or to quantity, shall be
used, provided that such adjustment can be made on the basis of demonstrated
evidence which clearly establishes the reasonableness and accuracy of the
adjustment, whether the adjustment leads to an increase or a decrease in the value.
(3) Where more than one transaction value of identical goods is found, the
lowest of such value shall be used to determine the customs value of the imported
goods.
(4) In determining customs value under this section, the addition to
transaction value authorised by section 69 (10) of this Act shall be taken into
account.
71.—(1) Where the customs value of the imported goods cannot be
determined under the provision of sections 69 and 70 of this Act, the customs
value shall be the transaction value of similar goods sold for export to Nigeria
and exported at or about the same time as the goods being valued.
(2) In the application of the provision of this section, the transaction value
of similar goods in a sale at the same commercial level and substantially the same
quantity as the goods being valued shall be used to determine the customs value.Transaction
value of
identical
goods.
Transaction
value of
similar goods.- 51 -2023  No.  35 A 599 Nigeria Customs Service Act, 2023
(3) When no such sale is found, the transaction value of similar goods sold
at a different commercial level or in different quantities, adjusted to take account
otherof difference attributable to commercial level or to quantity, shall be used :
Provided that such adjustments can be made on the basis of demonstrated
evidence which clearly establishes the reasonableness and accuracy of the
adjustment, whether the adjustment leads to an increase or a decrease in value.
(4) Where more than one transaction value of similar goods is found, the
lowest of such value shall be used to determine the customs value of the imported
goods.
(5) In determining customs value under this section, the additions to
transaction value authorised by section 69(10) of this Act shall be taken into
account.
72.—(1)  Where the customs value of the imported goods cannot be
determined under the provisions of sections 69 and 70of this Act, the customs
value shall be determined under the provisions of this section, or where not
possible, under the provisions of section 74, except that at the request of the
declarant, the order of application of this section and section 74 of this Act shall
be reversed.
(2) Subject to the provisions of this section, where the imported goods or
identical or similar goods are sold in Nigeria in the condition imported, the customs
value of the imported goods shall be based on the unit price at which the imported
goods or identical or similar imported goods are sold in the greatest aggregate
quantity, at or about the time of the importation of the goods being valued, to
persons who are not related to the persons from whom the goods were bought,
subject to deductions of the following—
(a) either the commissions usually paid or agreed to be paid or the additions
usually made for profit and general expenses in connection with sales in such
country of imported goods of the same class or kind ;
(b) the usual cost of transport and insurance and associated costs incurred
within the country of importation ; and
(c) the customs duties and other Customs duties and charges payable in
Nigeria by reason of the importation or sale of the goods.
(3) Where neither the imported goods nor identical nor similar imported
goods are sold at or about the time of importation of the goods being valued, the
customs value shall, subject to the provisions of subsection (2), be based on the
unit price at which the imported goods or identical or similar imported goods are
sold in the country of importation in the condition as imported at the earliest date
after the importation of the goods being valued but before the expiration of 90
days after the importation.Deduction
value.- 52 -A 600 2023   No.  35 Nigeria Customs Service Act, 2023
(4) Where neither the imported goods nor identical nor similar imported
goods are sold in Nigeria in the condition imported, then, if the declarant so
requests, the customs value shall be based on the unit price at which the imported
goods, after further processing, are sold in the greatest aggregate quantity to
persons in Nigeria who are not related to the persons from whom such goods
were bought, due allowance being made for the value added by the further
processing and the deductions provided for in subsection (2).
73.—(1) The customs value of imported goods under the provisions of this
section shall be based on a computed value consisting of the sum of—
(a) the cost or value of materials and fabrication or other processing used in
producing the imported goods ;
(b) an amount for profit and general expense equal to that usually reflected
in sale of goods of the same class or kind as the goods being valued which are
made by producers in the country of exportation for export to Nigeria ; and
(c) in determining customs value under this section, the additions to
transaction value authorised by section 69 of this Act shall be taken into account.
(2) A person not resident in Nigeria may be required to produce for
examination, or to allow access to, any account or other record for the purposes
of determining a computed value.
(3) Information supplied by the producer of the goods for the purposes of
determining the customs value in this section may be verified in Nigeria with the
agreement of the producer and provided sufficient advance notice is given to the
Government of the country concerned that Government does not object to the
investigation.
74.—(1)  Where the customs value of the imported goods cannot be
determined under the provisions of sections 70-73 of this Act, the customs value
shall be determined using reasonable means consistent with the principles and
general provisions of relevant international convention on implementation of
Article VII of General Agreement on Tariff and Trade 1994 and on the basis of
data available in Nigeria.
(2)  Customs value shall not be determined under the provisions of this
section on the basis of —
(a)  the selling price in Nigeria of goods produced in Nigeria ;
(b)  a system which provides for the acceptance for customs purposes of the
higher of two alternative values ;
(c)  the price of goods on the domestic market of the country of exportation ;
(d)  the cost of production other than computed value which have been
determined for identical or similar goods in accordance with the provisions of
sections 70 and 71 of this Act ;Computed
value.
Residual
value.- 53 -2023  No.  35 A 601 Nigeria Customs Service Act, 2023
(e)  the price of goods for export to a country other than Nigeria ;
(f )  minimum customs values ; or
(g)  arbitrary or fictitious values.
(3) Where the declarant so requests, the declarant shall be informed in writing
of the customs value determined under the provisions of this section and the
method used to determine the value.
75.  If in the course of determining the customs value of imported goods, it
is necessary for the Service to delay the final determination of the customs value,
the declarant shall be allowed to take delivery of the goods from customs control
under a customs procedure if he has provided a sufficient guarantee or security to
the Service assuring the payment of customs duties, Customs duties and fees for
which the goods may be liable.
76. The valuation methodology contained in sections 69-74 of this Act shall
be used to determine the value of goods for export and for the assessment of all
duties, Customs duties and fees on imports, exports and the collection of statistics.
77. Nothing in the valuation methodology contained in sections 69-74 of
this Act shall be construed to restrict or question the right of the Service to satisfy
itself as to the truth or accuracy of any statement, document or declaration presented
for customs valuation purposes.
78.  The country of origin of goods shall be determined to enable the
application of—
(a) the respective rate of customs duties under the applicable law ; and
(b) any quantitative restrictions on the importation of goods in Nigeria.
79.—(1) Goods wholly obtained in a single country or territory shall be
regarded as having their origin in that country or territory.
(2) The goods listed in this subsection shall be deemed to have originated
in a single country or territory—
(a) mineral products exploited from its soil, territory water or sea-bed ;
(b)  vegetable products harvested or gathered in that country or territory ;
(c) live animals born and raised in that country or territory ;
(d) products obtained from live animals in that country or territory ;
(e) products obtained from hunting or fishing conducted in that country or
its territorial waters or sea-bed ;
(f ) products obtained by maritime fishing and other products taken from
the sea by a vessel of that country or territory ;Delay in the
determination
of customs
value.
Valuation
methodology
for the
determination
of goods for
exports.
Rights of the
service to
investigate
value claims.
Origin of
goods.
Rules of
origin.- 54 -A 602 2023   No.  35 Nigeria Customs Service Act, 2023
(g) products obtained aboard a factory ship of that country or territory solely
from products of the kind covered by paragraph (f) ;
(h) products extracted from marine soil or subsoil outside that country's or
territorial waters provided that the country or territory has sole rights to work
that soil or subsoil ;
(i) scrap and waste from manufacturing and processing operations and used
article collected in that country or territory and fit only for the recovery of raw
materials ; and
(j) goods produced in that country or territory solely from products referred
to in paragraphs ( a)—(i).
(3)  Goods, the production of which involves more than one country or
territory, shall be deemed to originate in the country or territory where they
underwent their last substantial transformation.
(4) Goods that become new and different products as a result of a
manufacturing operation shall be deemed to be substantially transformed.
(5) A change in tariff heading or subheading may constitute proof of
substantial transformation.
80.—(1) Rules of origin shall be divided into non—preferential and
preferential rules.
(2) In order to benefit from preferential tariff rates or non—tariff preferential
measures, goods must originate in a country or territory with which the Government
has concluded a preferential trade agreement or accords preferential treatment on
unilateral basis.
(3) The rules of preferential origin shall be set out in applicable preferential
trade agreements and in laws ratifying and enforcing those trade agreements or
establishing preferential treatment on a unilateral basis.
(4) Goods shall be deemed to be of Economic Community of West African
States and other preferential origin if they originate from an Economic Community
of West African State and other preferential origin, as determined by the applicable
preferential rules of origin.
81. Non-preferential rules of origin apply to all goods except those good
that benefit from preferential rules of origin as result of an applicable international
agreement or unilateral action by the Government.
82.—(1)  When an origin has been indicated in the customs declaration, the
Service may require the declarant to prove the origin of the goods.
(2) Documentary evidence of origin shall be a declaration of origin in English
language by the manufacturer or exporter or a certificate issued by a designated
authority in the country of production.Preferential
rules of origin.
Non-
preferential
rules of origin.
Evidence of
origin.- 55 -2023  No.  35 A 603 Nigeria Customs Service Act, 2023
(3) Declarations and certificates of origin may be verified under mutual
assistance agreements between the Service and other customs administrations of
other countries and by other means.
(4) Where the declarant provides proof of origin of goods, the Service may,
in the event of reasonable doubt, request for any additional evidence needed in
order to prove origin.
PART X—C USTOMS DEBT AND PAYMENT
83.—(1) A customs debt on importation shall be incurred through the placing
of goods liable to import duties, excise Customs duties, other Customs duties and
fees under the following customs procedures—
(a) release for free circular ; and
(b) any other customs procedure that results in the imposition of import
duties, excise Customs duties, other Customs duties and fees.
(2) A customs debt shall be incurred at the time of acceptance of the customs
declaration by the Service.
(3) The declarant shall be the debtor, and in the event that the declarant
represents another person, the person on whose behalf the customs declaration is
made, shall also be a debtor.
(4) Where a customs declaration is prepared on the basis of information
which leads to all or part of the customs duties, excise Customs duties, other
Customs duties and fees not to be collected, any person who provided the
information, who was required to prepare the declaration and who knew or
reasonably ought to have known that the information provided was false shall
also be a debtor.
84.—(1) A customs debt on exportation shall be incurred through the placing
of goods liable to export duties, excise Customs duties, other Customs duties and
fees under the export procedure, the outward processing procedure, or any other
export procedure that result in imposition of duties, excise Customs duties, other
Customs duties and fees where applicable.
(2) The declarant shall be the debtor, and in the event that the declarant
represents another person, the person on whose behalf the customs declaration is
made shall also be a debtor.
(3) Where a customs declaration is prepared on the basis of information
resulting to the non-collection of all or part of the export duties, excise Customs
duties, other Customs duties and fees where applicable, any person who provided
the information for the preparation of the declaration knowing that the information
provided is untrue, misleading or false or who reasonably ought to have known
that the information provided is untrue, misleading or false shall also be a debtor.Customs debt
on
importation.
Customs debt
on
exportation.- 56 -A 604 2023   No.  35 Nigeria Customs Service Act, 2023
85.—(1)  For goods liable to import or export duties, excise Customs duties,
other Customs duties and fees, a customs debt on importation or exportation is
incurred for non-compliance with any of the following—
(a) an obligation laid down in any customs legislation concerning the
introduction of goods into or exit from the customs territory, their removal
from customs controls, or the movement, processing, storage, temporary
admission or disposal of goods within the customs territory ;
(b) an obligation laid down in any customs legislation concerning the end-
use of goods within the customs territory ; and
(c)  a condition governing the placement of goods, under a customs procedure
or the granting, by virtue of the end-use of goods, of a duty, excise tax, other
tax or fee exemption or reduce rate.
(2)  A customs debt is incurred when—
(a) an obligation giving rise to the customs debt is not fulfilled or ceases to
be fulfilled ;
(b) a customs declaration is accepted for the placing of goods under a customs
procedure where it is established subsequently that a condition governing the
placing of the goods under that procedure or the granting of a duty, excise tax,
tax or fee exemption or reduced rate was not fulfilled.
(3) In the circumstances referred to under subsection (2), the debtor shall
be any person who—
(a) was required to fulfill the obligation concerned ;
(b) was aware or ought reasonably to have been aware that an obligation
under any customs legislation was not fulfilled and who acted on behalf of the
person who was under a duty to fulfill the obligation ;
(c) provided a guarantee in connection with the obligation ; or
(d) participated in the act which led to the non-fulfillment of the obligation.
(4) Any person who acquired or held the goods referred to in subsection (1)
and who was aware or should reasonably have been aware at the time of acquiring
or receiving the goods that an obligation under customs legislation was not fulfilled
shall be a debtor.
86. Where two or more persons are liable for payment of one customs debt,
they shall be jointly and severally liable for the full amount of the debt.
87.—(1) A customs debt is incurred at the place where the customs
declaration is lodged and in all other cases, at the place where the event from
which the debt arose took place.Customs debt
through non-
compliance.
Joint and
several
liability of
debtors.
Place where
customs debt
is incurred.- 57 -2023  No.  35 A 605 Nigeria Customs Service Act, 2023
(2) Where it is not possible to determine the place where the debt arose, the
customs debt shall be incurred at the place where the Service determines that a
customs debt has been incurred.
(3) Where the good have been entered for a customs procedure which has
not been discharged, and the place cannot be determined as provided in subsection
(1) within a specified period of time, the customs debt shall be deemed to have
been incurred at the place where the goods were placed under the applicable
customs procedure or were introduced into or exported from the customs territory
under that procedure.
(4) Where the information available to the Service establishes that customs
debt was incurred in several places, the customs debt shall be deemed to have
arisen or incurred at the place where it was first incurred.
88.—(1) The debtor shall be notified of the customs debt in the form
prescribed by the Service, at the place where the customs debt is incurred or is
deemed to have been incurred.
(2) The notification referred to in subsection (1) shall not be given in the
following situations —
(a) where, pending a final determination of the amount of duty, excise tax,
other tax and fees owed, a provisional customs debt determination has been
made ; and
(b) in other cases, where the Service is exempted by legislation or regulation
from notifying the debtor of the customs debt.
(3) Where subsection (2) is not applicable, a debtor shall be notified of the
customs debt within 14 days of the date on which the Service determines the
amount of customs debt payable.
(4) A person shall not be liable for a customs debt for which a notice was
not served as required under this section and section 89 of this Act.
(5) Notice of customs debts which are negligible shall not be served to a
debtor and for the purpose of this subsection negligible shall have the meaning
assigned to it by regulations.
89.—(1) A debtor shall not be notified of a customs debt after the expiration
of seven years' period from the date on which the customs debt was incurred.
(2) Where a customs debt was incurred as a result of an act for which a
criminal prosecution was conducted, the seven years period referred to in
subsection (1) shall not apply.
(3) Where an appeal is lodged in accordance with the provisions of this
Act, the period referred to in subsections (1) and (2) shall not apply from the date
on which the appeal is lodged until the appeal is finally determined.Notification of
customs debt
and entry into
account.
Limitation on
customs debt.- 58 -A 606 2023   No.  35 Nigeria Customs Service Act, 2023
90.—(1) A customs debt shall be paid by the debtor within the period
prescribed by the Service and stated in the notification.
(2)  Unless extended by the Service, the prescribed period for payment of a
customs debt shall not exceed 30 days following a notification.
(3)  The Service may on request by the debtor, extend the period for payment
in the following situations —
(a) upon an application for remission of duty made in accordance with the
provisions of this Act ;
(b) where goods are to be confiscated, destroyed or abandoned to the
Government ;
(c) where the customs debt was incurred as a result of non-compliance with
this Act or other relevant legislations involving more than one debtor ; or
(d) in other cases where a debtor shows good cause.
(4) Payment shall be made by the debtor to the Service by electronic funds
transfer or by other electronic means.
(5) Cash payments of customs debt shall not be accepted.
(6) The Service may accept credit cards, bank cheques to facilitate travelers
and low value shipments as may be defined by regulations.
(7)  After payment has been made, a receipt constituting proof of payment
shall be issued by the Service to the debtor.
91.—(1) At the request of a debtor and upon the provision of a guarantee
and a proof of fulfilling the criteria set out in Part XII of this Act for special
simplified treatment, the Service may permit deferment of payment of the duty,
excise tax, other Customs duties and fees for a period of 30 days.
(2) Where payment is deferred, the period of deferment shall begin on the
day following the day on which the debt is notified to the debtor.
92.—(1) Where a eustoms debt remains unpaid within the prescribed period,
the Service shall take all necessary legal measures to recover the debt.
(2) Interest on arrears shall be charged from the date the payment became
due until the date the payment is received by the Service and the rate of interest
on any arrears shall be the monetary policy rate or other appropriate rate applied
by the Central Bank of Nigeria at the time the payment became due.
93.—(1)  A customs duty, excise tax, other Customs duties and fees made
to the Service may be repaid or remitted by the Service on the grounds that—
(a)  payee was overcharged ;
(b)  goods were defective or not in compliance with the contract ;Payment of
customs debt.
Deferment of
payment.
Enforcement
of payment
arrears and
interest.
Repayment
and remission
of customs
duties,
Customs
duties and
fees.- 59 -2023  No.  35 A 607 Nigeria Customs Service Act, 2023
(c)  customs declaration was invalidated ;
(d)  an error was made by the Service ; or
(e)  there are equitable considerations requiring repayments.
(2)  Repayment and remissions may be made at the request of the person
concerned, his representative or by the Service.
(3)  Where the situation which led to the anomaly resulted from the deception
or fraud by the person concerned, no repayment or remission shall be made by
the Service.
(4)  Where repayment or remission is not made by the Service within three
months after the decision had been taken granting repayment, interest shall be
paid by the Service to the person concerned based on monetary policy rate or
other appropriate rate applied set by the Central Bank of Nigeria at the time the
repayment was due.
(5)  The interest paid shall be the monetary policy rate or other appropriate
rate applied by the Central Bank of Nigeria at the time repayment was due.
(6)  Where repayment or remission of a customs debt has been granted in
error, the Service shall notify the debtor, in the form prescribed, at the place
where the debt was incurred or deemed to have been incurred and the provision
of section 88 of this Act shall apply to the outstanding customs debt corrected,
remaining unpaid within the prescribed period.
94.—(1) A customs debt shall be terminated or cancelled by —
(a) payment of the amount of the debt ;
(b) remission by the Service of the amount of the debt ;
(c) invalidation of the customs declaration giving rise to the debt ;
(d) confiscation of the goods giving rise to the debt ; or
(e) the total destruction and irretrievable loss of the goods.
(2)  In the event of confiscation referred to in subsection (1) ( d), the customs
debt shall for the purposes of penalties applicable to customs offences be deemed
not to have been cancelled where the customs debt provides the basis for
determining penalties.
(3) Where two or more persons are liable for payment of a customs debt
and remission is granted to one or more than one person, the customs debt shall
be cancelled only as to the specific persons to whom the remission is granted.Termination or
cancellation of
customs
duties.- 60 -A 608 2023   No.  35 Nigeria Customs Service Act, 2023
PART XI—C USTOMS GUARANTEES  AND SECURITY
95.—(1) The Service may require a guarantee to be provided to ensure
the—
(a) payment of the amount of duties, excise Customs duties, other Customs
duties and fees corresponding to a customs debt ; and
(b) performance, conditions or requirements imposed under any applicable
law.
(2) In special circumstances, where a monetary penalty has been imposed
or goods subject to seizure are released pending the resolution of the penalty
action, the Service may, at its discretion, request for a guarantee equal to the
lesser of the value of the goods or the monetary penalty may be required.
(3) A debtor, a person who may become a debtor, or a third person guarantor
approved by the Service, may be required by the customs to provide a guarantee
to it.
(4) The "third person guarantor" referred to in subsection (3) is an authorised
dealer bank.
(5) The Service shall require only one guarantee to be provided in respect
of specific goods or a specific declaration, and such guarantee provide for a specific
declaration shall not be less than the amount of duty, excise tax, other tax and
fees corresponding to the customs debt in respect of the goods covered by or
released against that declaration, whether or not the declaration is correct.
(6) Where a guarantee is required to be furnished, the Service may authorise
a comprehensive guarantee to cover the amount of duties, excise Customs duties,
other Customs duties and fees corresponding to the customs debt arising from
multiple transactions over a specified period of time, not to exceed one year from
issuance or renewal and in the case of a customs bond covering multiple
transactions the guarantee shall not be lower than the outstanding customs debt
at any given time.
(7) Guarantees shall be required from Federal or State Government agencies
or Local Government Councils in respect of the activities in which they engage
as public authorities.
96.—(1) Guarantees shall be required for—
(a) customs licensed agents ;
(b) customs warehouse and free zones ;
(c) freight forwarders and transport firms ;
(d) traders that import or export goods valued at an annual amount to be
determined by the Service ; andGuarantee for
existing or
potential
customs debt
and
performance
of condition
on
requirement.
Compulsory
guarantee.- 61 -2023  No.  35 A 609 Nigeria Customs Service Act, 2023
(e) any person that the Service determines may not pay a customs debt,
based on the application of risk management criteria.
(2) When the amount can be established with certainty at the time a guarantee
is required, the Service shall fix the amount of a compulsory guarantee at an
amount equal to the duty, excise tax, other tax and fee obligation of the debtor.
(3) Where it is not possible to establish the precise amount, the guarantee
shall be fixed at the maximum amount, as estimated by the Service, of the duty,
excise tax, other tax and fee obligation that will correspond to the customs debt
which may be incurred.
(4) When a comprehensive guarantee as defined in section 95 (6) of this
Act is provided for the customs debts, the amount of such guarantee shall be set
by the Service at a level enabling the Service debt to be covered by the guarantee
at all times.
97.—(1)  A person may opt to submit a guarantee to the Service and the
submission of such a guarantee shall be taken into consideration in determining
whether expedited treatment is to be given to the person's goods.
(2) The provision of an optional guarantee by a person shall be a factor
considered by the Service in determining whether that person's goods shall be
entitled to expedited treatment or otherwise.
98.—(1) A guarantee may be provided in anyone of the following forms
by—
(a)  a cash deposit or electronic payment  made in the currency of the Federal
Republic of Nigeria, or by any other means of payment recognised by the
Service as equivalent to a cash deposit or as may be specified in regulations ;
(b)  an undertaking given by a guarantor such as financial Institutions,
insurance or similar person approved by the Service ; or
(c)  any other forms of guarantee defined in regulations made under this
Act, and approved by the Board, providing an equivalent assurance that the
amount of a customs debt, present or future, will be paid.
(2)  The person providing a guarantee may choose any form of guarantee
from among the types of guarantee listed in subsection (1).
(3) The Service may refuse to accept the form of a guarantee chosen where
it is incompatible or inconsistent with applicable customs procedure.
(4) The Service may require that the form of guarantee chosen be maintained
for a specific period of time.
99.—(1) For the purpose of this Act, a guarantor must be a third person
established in the customs territory and approved by the Service.Optional
guarantee.
Forms and
choice of
guarantee.
Guarantor and
form of
guarantee to
be approved
by the service.- 62 -A 610 2023   No.  35 Nigeria Customs Service Act, 2023
(2) The guarantor shall enter into a binding agreement to pay the secured
amount of duties, excise Customs duties, other Customs duties and fees constituting
a customs debt in the event of default.
(3) The Service may refuse to approve a guarantor or the type of guarantee
proposed, where the guarantor or the type of guarantee proposed do not appear
certain to ensure payment within the prescribed period for payment of the amount
of the customs debt.
100.—(1) Comprehensive guarantee provided for under section 95 (6) of
this Act may be granted only to persons that —
(a) are established in the customs territory ;
(b) have a demonstrated record of compliance with the customs and tax
requirements ;
(c) are regular users of the customs procedures involved and are known to
the Service to have the capacity to fulfill their obligations in relation to those
procedures.
(2) Where a comprehensive guarantee is to be provided for a customs debt,
a person may be authorised to use a comprehensive guarantee with a reduced
amount provided that the following criteria are met —
(a) a satisfactory system of managing commercial and where appropriate,
transport records, as determined by a customs audit conducted, which allow
the application of appropriate customs controls ; and
(b) proven financial solvency based upon audited accounting records.
101. When the Service establishes that a guarantee provided does not
adequately ensure payment of the amount guaranteed within the prescribed period,
it shall require the persons responsible for the guarantee to provide an additional
guarantee covering any additional liability or to replace the original guarantee
with a new guarantee, provided all such guarantees are duly confirmed.
102. The Service shall release a guarantee upon the full and final payment
of the customs debt covered by the guarantee.
PART XII— C USTOMS REPRESENTATIVES  AND AUTHORISED  ECONOMIC OPERATORS
103.—(1)  A person shall have the choice of transacting the business of
importation, exportation, movement and storage of goods, and other business
with the Service either directly or by designating a licensed customs representative
to act on his behalf.
(2) Any such person electing to transact business with the Service on his
own account shall have fulfilled all the licensing requirements imposed by this
Act or regulations made under this Act.Comprehensive
guarantee.
Additional or
replacement
guarantee.
Release of
guarantee.
Appointment
of customs
representative
liaison agent.- 63 -2023  No.  35 A 611 Nigeria Customs Service Act, 2023
(3) Where a person elects to do any of the business envisaged under this
Act such a person shall not be treated favorably nor be subject to more stringent
requirements than those transactions which are handled for the person concerned
by a customs representative and a customs representative shall have the same
rights as his principal when conducting customs business.
(4) A customs representative shall be established within the customs territory
and shall be subject to —
(a) the licensing and regulatory requirements imposed by this Act and
regulations made under this Act ;
(b) must be a certified member of a Freight Forwarding Association as
approved by the Federal Government.
104.—(1)  Customs representative may be either directly, in which case the
customs representative shall act in the name of and on behalf of another person,
or indirectly, in which case the customs representative shall act in his own name
but on behalf of another person.
(2) When customs representation is indirect, the Service may require the
customs representative to disclose the identity of the person whom he is
representing.
105. An officer under employment in the Service shall not engage in business
as a customs representative for any person.
106.—(1) A person shall not for compensation make entry of, or lodge a
goods declaration for another person or act for another person in connection with
other customs transactions unless licensed under the provisions of this Act and
regulations made under this Act.
(2) The Service shall make regulations concerning the licensing and
regulating of customs representatives, including qualifications regarding
citizenship, residence, and knowledge of the laws, regulations and customs
procedures of the Federal Republic of Nigeria required for a person to engage in
the business of a customs representative.
(3) A person shall not be licensed as a customs representative, or maintain a
license as a customs representative if he—
(a)  has been convicted of a customs offence or other criminal offences in
the past 10 years ;
(b)  has consistently failed to fulfill his obligations to principals or to the
Service, including repeated instance of gross negligence or infringement of
customs rules and regulations ;
(c)  has failed to pay the license fee required by the Service and to comply
with other licensing requirements ;Customs
representative
required to
disclose
identity of
principal.
Customs
officer not to
act as customs
representatives.
Requirement
for acting as
customs
representative.- 64 -A 612 2023   No.  35 Nigeria Customs Service Act, 2023
(d) is not a registered member of an approved Freight Forwarding Association
in Nigeria ; or
(e) is not a citizen of Nigeria.
(4) The Service shall provide prompt written notice to a customs
representative of a decision not to conduct business with that representative, setting
forth reasons for its refusal to conduct business.
(5) Customs representatives shall be liable to the Service for the prompt
payment of all Customs debts imposed on their Principals and on themselves and
they shall be subject to penalties for failure to meet these obligations, as may be
provided in this Act and in regulations made under this Act.
(6) Before any person is licensed as a customs representative, he shall furnish
a guarantee in the form and for the amount as the Service may require under
regulations made under this Act.
(7) A customs representative may be required at any time to produce
documentary evidence of its right to transact business with the Service for and on
behalf of another person and the proof shall be a document in such form as the
Service may require.
(8) The Service shall also maintain a registry of authorised customs
representatives on the Service's website.
(9) The record keeping provisions contained in this Act shall apply to customs
representatives.
(l0) Any person who carries on business as a customs representative in
violation of the provisions of subsection (1) commits an offence and is liable on
conviction to a fine of N 1,500,000 or imprisonment for a term of two years or
both.
(11) Any licensed customs representative who violates the provisions of
this Act or regulations made under this Act shall be liable to such penalties as
may be prescribed in the regulations.
107.  The Service shall hold consultations with customs representatives
together with the traders.
108.—(1) A person who is established in the customs territory and who
meets the conditions set out in this Part may apply to the Service to be designated
as an authorised economic operator as set out in section 111 of this Act.
(2) The Service may designate an applicant as a “Customs Simplification
Authorised Economic Operator” or as a “security and safety authorised economic
operator”.Right to
formal
consultants
with the
Service.
Authorised
economic
operators.- 65 -2023  No.  35 A 613 Nigeria Customs Service Act, 2023
(3) A customs Simplification Authorised Economic Operator shall be entitled
to simplified customs procedures, as is provided in this Act and regulations made
under this Act.
(4) A security and safety authorised economic operator shall be entitled to
simplified customs procedures relating to security and safety, as is provided in
this Act and regulations made under this Act.
(5) The provisions of this Part shall become effective 90 days after the
Service issues regulations providing for the procedures for this Part.
109. Acustoms Simplification Authorised Economic Operator may be
authorised by the Service to use the following special procedures—
(a) release of goods from customs control on the provision of minimum
information necessary to identify the goods and permit subsequent completion
of a goods declaration ;
(b) clearance of good at the declarant's premises ;
(c) use of single goods declaration for all imports or exports during a given
time period when goods are imported and exported frequently by the same
person ;
(d) use of commercial records to self—assess duty, excise tax, other tax and
fee liability and to ensure compliance with other customs requirements ;
(e) lodgment of goods declarations by means of entries in the records of the
authorised economic operator ; and
(f ) other simplified procedures that may be authorised by the Service.
110.  A security and safety authorised economic operator may be authorised
by the Service to use the following special procedures—
(a) a reduced data set for release of good from customs control ;
(b) expedited processing and release of goods ;
(c) a minimum number of cargo security inspections ;
(d) priority use of non-intrusive inspection techniques when inspection is
required ;
(e) access to customs offices and customs personnel after normal hour in
order to expedite shipments, provided the safety of the officer is guaranteed ;
(f ) priority processing during periods of elevated threat conditions or security
incidents ;
(g) priority consideration of applications for Customs Simplification
Authorised Economic Operator status ; and
(h) other simplified procedures relating to security and safety that may be
authorised by the Service.Customs
Simplification
Authorised
Economic
Operator.
Security and
safety
authorised
economic
operator.- 66 -A 614 2023   No.  35 Nigeria Customs Service Act, 2023
111.—(1) The criteria for granting the status of Customs Simplification
Authorised Economic Operator are —
(a) demonstrated compliance with customs and tax requirements ;
(b) a satisfactory system of managing commercial and, where appropriate,
transport records, allowing appropriate Customs controls ;
(c) good financial standing ;
(d) established procedures for communicating with the Service and
measurement, analysis and adequacy and integrity of the prompt reporting
violations of customs law to the Service ;
(e) regular education and training of personnel regarding customs
procedures ;
(f ) demonstrated practical standards of competence and professional
qualifications directly related to simplified procedures ;
(g) provision of a financial guarantee ;
(h) use of modem information and communications technology including
electronic data exchange ; and
(i) implementation of required security standard.
(2) The criteria for granting the status of security and safety authorised
economic operator shall be the following —
(a) demonstrate compliance with customs and tax requirements ;
(b) a satisfactory system for managing commercial, and where appropriate,
transport records, allowing appropriate customs controls ;
(c) good financial standing ;
(d) established procedures for communicating with the Service and promptly
reporting security concerns to the Service ;
(e) regular education and training of personnel regarding security
procedures ;
(f ) a system to protect confidential security information ;
(g) use of modem information and communication technology, including
electronic data exchange ;
(h) implementation of crisis management and incident recovery procedures ;
and
(i) implementation of monitoring, improvement processes to ensure the
security management system.
(3) The Board shall issue regulation providing necessary clarification for
the criteria contained in this section, and the development of these regulations
and specifics of the criteria shall be in collaboration with private sector
stakeholders.Criteria for
granting status
as authorised
economic
operator.- 67 -2023  No.  35 A 615 Nigeria Customs Service Act, 2023
112. The status of a Customs Simplification Authorised Economic Operator
or security and safety authorised economic operator may be suspended or revoked
by the Service if the authorised economic operator fails to comply with the
conditions contained in this Part and regulations made under the provisions of
this Part.
PART XIII—S TATUS OF GOODS AND CUSTOMS PROCEDURES
113.—(1) A customs declaration appropriate for a particular procedure shall
be submitted to the Service by the person concerned for goods intended to be
placed under a customs procedure.
(2) The Service shall require the lodgment of an original declaration
electronically, except for simplified declarations for low value shipments or
personal declarations and other exceptions, as may be provided for by regulations.
(3) To support goods declaration, the Service shall demand for documents
required for customs control or for compliance with applicable customs procedure
and to ensure that all requirements of customs and excise laws have been complied
with.
(4) All supporting documents used to facilitate the processing of the
declaration must be in English language.
(5) A goods declaration shall be lodged in connection with following
procedures—
(a) release for free circulation ;
(b) re-importation ;
(c) exportation ;
(d) transit or trans-shipment ;
(e) warehousing or duty free shops ;
(f ) drawback ;
(g) temporary admission into the customs territory with the declared intention
of subsequent exportation ;
(h) destruction of goods or rejection of goods in favour of the Government ;
and
(i) special procedures.
114.—(1) The Service may authorise declarants to place goods under a
customs procedure on the basis of a simplified declaration which may not require
some of the particulars and supporting documents normally requested for.
(2) The use of simplified declarations may be authorised in the following
circumstances —
(a) for low value shipments ;Suspension of
revocation.
Types of
Declarations
and Customs
Procedures.
Simplified
declaration.- 68 -A 616 2023   No.  35 Nigeria Customs Service Act, 2023
(b) in situations where the declarant, for reasons deemed valid by the Service,
does not have all the information required to make a full declaration and agrees
to provide the additional information required at a later time ;
(c) for travelers ;
(d) for authorised economic operators ; or
(e) for emergency relief consignments.
(3) For authorised economic operators, a simplified declaration may take
the form of an entry in the declarant's records.
(4) The Service shall make regulations containing the required content of
simplified declarations providing for when such simplified declaration may be
used.
(5) For the purposes of this section, "low value shipments" means shipments
of a value to be determined in regulations issued by the Service.
115.—(1) When a declarant submits a simplified declaration to the Service
under section 114 of this Act and the declarant is an authorised economic operator
or has submitted a simplified declaration because the declaration did not have all
the information required to make a full declaration, the declarant shall submit to
the Service further particulars necessary to complete a full declaration for the
customs procedure concerned.
(2) For authorised economic operators, this further submission of particulars
for the goods concerned may be of periodic and recapitulative nature.
(3) The time periods for submission of such further particulars shall be set
by regulations issued by the Service.
(4) The subsequent submission of particulars and the simplified declaration
shall be deemed to constitute a single document taking effect on the date on
which the simplified declaration is accepted by the Service.
(5) When the simplified declaration takes the form of an entry in the
declarant’s record and access to those records by the Service using electronic
data exchange, the declaration shall take effect from the date on which the goods
are entered in the declarant's records.
(6) The place where the further submission is to be lodged shall be the
place where the simplified declaration has been lodged.
116.—(1)  The Service shall determine by regulations the location and
competence of the various customs offices situated in the customs territory.
(2) Where a customs office is located at a common border crossing, to the
extent possible, the Service shall correlate the business hours and competence of
such an office with the customs administration of the concerned foreign country.Post entry
modification.
Competent
customs
officers.- 69 -2023  No.  35 A 617 Nigeria Customs Service Act, 2023
(3) At common border crossings the Service shall, as far as practicable,
operate joint customs controls with the customs administration of the concerned
foreign country.
(4) To the extent possible, the Service shall establish adjacent or joint customs
office at common border crossings to facilitate joint controls with the customs
administration of the concerned foreign country.
(5) To facilitate trade, customs offices shall operate reasonable and
appropriate hours, taking into account the nature of the traffic and of the goods
and customs procedure at the location or place in question.
(6) The Service may extend the normal working hours of customs offices to
facilitate trade and in such instances, a cost-based user fee may be assessed by
the Service on persons using these special services.
117.—(1) The Service may authorise a person to lodge at the customs office
with jurisdiction over that person's principal place of business, a customs
declaration for goods which are to be presented to another customs office and in
such cases, the customs debt shall be deemed to be incurred at the customs office
at which the customs declaration is lodged.
(2) The custom office at which the customs declaration is lodged shall carry
out the formalities for verification of the declaration, payment of the customs
debt, and for granting release of the goods.
(3) The customs office at which the goods are presented shall carry out any
examination requested by the customs office at which the customs declaration is
lodged and shall release the goods, taking into account information received from
that office.
(4) With the exception of controls for security and safety purposes, or as a
consequence of evidence that customs laws are being violated, the customs office
at which the goods are presented shall not carry out an independent examination
of the goods.
(5) The Service shall issue regulations for this section governing the —
(a) granting of authorisations referred to in subsection (1) and the conditions
under which such authorisation is to be granted ;
(b) conditions when such authorisations may be suspended or revoked ;
(c) specific roles of the customs offices involved ; and
(d) time for completion of all customs formalities.
PART XIV—R ELEASE OF GOODS
118.—(1) Goods intended for use or consumption within the customs
territory shall be placed under the release for free circulation procedure.
(2)  Release for free circulation entails the —Centralised
customs
clearance.
Release for
free
circulation
procedure.- 70 -A 618 2023   No.  35 Nigeria Customs Service Act, 2023
(a) collection of duties, excise Customs duties, other Customs duties fees,
and the customs debt due ;
(b) application of any commercial policy measures, prohibitions and
restrictions so long as the procedure were not applied at an earlier stage ; and
(c) completion of other formalities required in respect of the importation of
the goods.
119.—(1) The Service shall with the order of court, direct the disposal of
goods by sale, destruction as prescribed in this Act or as the customs management
may deem fit, in cases where —
(a) one or more of the obligations imposed by the customs law concerning
the introduction of goods into the customs territory has not been fulfilled, or
the goods have been withheld from customs control ;
(b) the goods cannot be released on the ground that —
(i) it has not been possible, for reasons solely attributable to the declarant,
to undertake or continue examination of the goods within the period
prescribed by the Service,
(ii)  the documents which must be produced before the goods can be
placed under, or release from, a customs procedure requested have not been
made available by the declarant,
(iii)  payment or a guarantee which should have been made or provided
in respect of a customs debt have not been made or provided within the
period prescribed, or
(iv)  the goods are subject to prohibitions or restrictions ;
(c) the goods have not been removed from customs custody within such
time as customs regulations may provide after their release ;
(d) after their release, the goods are determined by the Service not to have
fulfilled the condition for their release ; and
(e) goods are abandoned to the Government in accordance with the
provisions of this Part.
(2) Goods which have been abandoned to the Government, seized or
confiscated shall be deemed to be placed under the temporary storage procedure.
(3) For abandoned goods, temporary storage shall terminate on final sales,
destruction or disposal of the goods.
(4) The goods shall be disposed by Public auction or tender whose dates
shall be adequately publicised in advance through national newspapers, television
and the website of the Service in English language.
(5) The value so determined shall form the reserve price in all cases, the
procedure for the auction of all goods under this section shall be established by
the Board.Sale, disposal
or destruction
of goods.- 71 -2023  No.  35 A 619 Nigeria Customs Service Act, 2023
(6) The sales by Auction Act shall not apply to sales under the Customs and
Excise Laws when conducted by an officer authorised by the Board.
120. Where a person imports goods into the customs territory and abandons
such goods, the person or the holder of the goods shall bear the cost of destruction
or disposal of the goods.
PART XV—W AREHOUSES
121.—(1)  Goods may be admitted to a customs warehouse under the
warehouse procedure by any person with the right to dispose the goods stored or
to be stored without the payment of duties, excise Customs duties, other Customs
duties and fees.
(2) A general customs warehouse may be used by any person and a private
customs warehouse may be used by the person designated where necessary to
meet the special requirement of trade.
(3) The provisions of this section are not applicable to government
warehouses except as may be prescribed.
(4)  A government warehouse is a place provided by the Government and
designated by the Service for the deposit of seized or forfeited goods and for
other purposes relating to the enforcement of the customs and excise laws, where
not available, the terminal operators shall provide a place designated as government
warehouse.
122.—(1)   A warehouse shall not be operated as a customs warehouse
without a license issued by the Service to the warehouse keeper.
(2) The Service may make regulations for licensing warehouses and
warehouse keepers which regulations may make provisions —
(a) for the maintenance of appropriate inventory control systems ;
(b) for proof of financial solvency ; and
(c) setting standards for the qualifications of employees, contractors and
service providers of a warehouse.
(3) The Service may, upon application made to it on the prescribed form —
(a) license any building as a warehouse for the deposit of goods for
warehouse purposes ; or
(b) may, where the application has failed to fulfill the prescribed conditions
for the grant of a license, refuse to issue a license to the applicant.
(4) Where the Service has issued a license to the applicant under this section,
it may at any time revoke the license.
(5) A building may be licensed by the Service as —Abandonment
of goods.
Warehousing
of goods.
Licensing of
warehouses
and warehouse
keepers.- 72 -A 620 2023   No.  35 Nigeria Customs Service Act, 2023
(a) a general bonded warehouse, for the warehousing of goods which are
the property of the warehouse keeper or of any other person ; or
(b) a private bonded warehouse, only for the warehousing of goods which
are the property of the warehouse keeper.
(6) A license issued under this section shall —
(a)  be in such form as the Service may prescribe ;
(b) conform with such terms and conditions as the Service may by regulations
prescribe ;
(c) be subject to the payment of such fees as may be specified by the Service ;
and
(d) expire on the 31 December of each year.
(7) A license shall not be issued to an applicant under this Part until the
applicant has —
(a) furnished a bank guarantee for the due payment of all duties, excise
Customs duties, other Customs duties and fees in an amount as the Service
may prescribe ;
(b) provide any additional guarantee as the Service may  prescribe ; and
(c) give an undertaking to comply with customs and excise laws.
(8)  A warehouse keeper who, without the prior written approval of the
Service, makes any alteration to, or addition to, a warehouse shall be liable to a
penalty of N 10,000,000 and upon review may, at the determination of the Service,
have the license revoked.
(9)  A warehouse keeper who uses his warehouse, or permits the warehouse
to be used, in contravention of the conditions of the license shall be liable to a
penalty of N 10,000,000 or revocation of the license or to both.
(10)  An owner or occupier of a building who use the building or permits it
to be used, for the deposit of goods for warehousing purposes without a valid
license issued under this section shall be liable to a penalty of N 20,000,000 and,
in addition to a penalty of N 1,000,000 for each day, or part of a day, during which
the building is used or is permitted to be so used for warehousing purposes.
123.—(1)  The Service shall give a written notice of intention to revoke or
not to renew the license of a warehouse three months prior to the date the revocation
is to take effect or the license is due to expire.
(2) The notice referred to in subsection (1) shall specify the date the license
is due to terminate and shall be deemed to have been served on all persons
interested in any goods deposited in that warehouse if addressed and served on
the warehouse keeper.
(3) After the date of issuance of the notice referred to in subsection (1), no
goods shall be accepted for deposit for warehousing in the warehouse.Termination of
warehouse
license.- 73 -2023  No.  35 A 621 Nigeria Customs Service Act, 2023
(4) Where —
(a) after the date specified in the notice or such later date as the Service
may in any case allow, any goods upon which duty has not been paid remain in
the warehouse ; or
(b) after the notice has been served, any goods deposited for warehousing
in the warehouse, the proper officers may, take the goods to a Government
warehouse, and the Service may, for good cause, permit such goods to be re—
warehoused in another warehouse.
124.—(1) A bonded warehouse keeper shall at his own expense—
(a) provide and maintain at the warehouse office accommodation and related
facilities conducive for work by a proper officer and other employees at the
warehouse as the Service may prescribe ;
(b) provide and maintain appropriate working tools, equipment and
appliances, and such other facilities, for examining, securing and taking account
of goods, as the officer in charge may require ;
(c) stack and arrange the goods in the warehouse to allow reasonable access
to and examination of every container or lot of such goods at all times ; and
(d) provide all necessary labour and materials for the storing, examining,
packing, marking, coopering, weighing and taking stock of the warehouse
goods whenever the officer so requires.
(2)  Where any warehouse keeper fails to comply with any of the provisions
of this section, the Service may direct that no further goods shall be warehoused
by that warehouse keeper until compliance by the warehouse keeper with any
requirement prescribed to the satisfaction of the Service.
(3)  A warehouse keeper who contravenes any direction given by the Service
under the provision of subsection (2) shall be liable to a penalty of N20,000,000
in addition to a fine of N 1,000,000 for each day, or part of a day, during which
such contravention continues.
125.—(1) The Service may by regulations specify the times at which goods
may be received and removed from a warehouse.
(2) Where goods are received or removed in contravention of this section,
or regulations made by the Service under this section, the bonded warehouse
keeper and the person responsible for removing the goods commit an offence
and are severally liable on conviction to a fine of N 20,000,000 or imprisonment
for a term of five years or both and repeated violations of the provision of this
section may result in the revocation of the warehouse license.
126.—(1) Upon the arrival of any goods at a bonded warehouse, the
warehouse keepers shall immediately report the arrival to the proper officer, and
where the warehouse keeper fails to report the arrival of any goods, he is liable to
a fine of N 3,000,000.Warehouse
keeper to
provide
facilities.
Removal of
goods and
receiving of
goods into a
warehouse.
Warehousing
procedure.- 74 -A 622 2023   No.  35 Nigeria Customs Service Act, 2023
(2) Goods which are declared for warehousing shall be deemed to be duly
warehoused from the time the goods are certified by the Service and entered into
the record inventory of the warehouse operator.
(3) Except as otherwise provided in this Part or as may be permitted by the
Service, all goods shall be warehoused in containers or lots in which they were
entered for warehousing, and goods warehoused in contravention of the provision
of this subsection shall be forfeited.
(4) The warehouse keeper shall mark the containers or lots of warehoused
goods in such manners as the proper officer in charge may direct, subject to any
such further directions, the warehouse keeper shall keep the goods so marked
while they are warehoused.
(5) A warehouse keeper who fails to comply with the provisions of
subsection (4) is liable to a fine of N 3,000,000.
(6) The Service shall issue regulations governing warehousing procedures.
(7) Warehouse keepers shall maintain inventory management systems that
are in accordance with the Service's requirements.
(8) Information and communication technology shall be applied to
warehousing procedures and record keeping to the extent practicable in
international best practice.
127.—(1) The Service shall maintain customs control over public and private
customs warehouses and such control measures may include —
(a) a requirement that warehouses be double locked, secured by both a lock
of the warehouse keeper and of the Service ;
(b) permanent or intermitted supervision by proper officers ;
(c) inventories of goods and audits of records ; and
(d) unannounced spot checks.
(2) The customs office responsible may give direction to the warehouse
keeper on the parts of a warehouse where goods may be kept and the manner in
which goods are to be deposited and kept.
(3) Where goods are deposited contrary to any directions of the Service, the
warehouse keeper is liable to a fine of  N 3,000,000.
(4) The Service may by regulations impose special conditions, consistent
with industrial standards for the storage of hazardous materials.
(5) The Service may place restrictions on any part of the warehouse at any
time for administrative purpose.
(6) Goods of a combustible or inflammable nature or with characteristics
requiring special care, storage or treatment shall not be warehoused together with
other goods not requiring such special care or treatment.Customs
control of
warehouses.- 75 -2023  No.  35 A 623 Nigeria Customs Service Act, 2023
(7) Except as otherwise provided for in this section or is permitted or directed
by the Service, if goods deposited in a warehouse are moved from the part of the
warehouse in which they were deposited, or any alteration is made to the goods,
marks, numbers of such goods, their containers or lots, such goods shall be
forfeited.
(8) Goods admitted into a warehouse shall be withdrawn from the warehouse
not later than one year after admission into a warehouse.
128. The warehouse keeper shall produce to the Service, on request, any
goods deposited in his warehouse which has not been lawfully removed from the
warehouse and where he fails to produce the goods, he commits an offence and is
liable on conviction to a fine six times the value of the goods or imprisonment for
a term of five years or both.
129.—(1) A person entitled to dispose warehoused goods shall be allowed,
for reasons deemed valid by the Service, to perform the following operations in
respect of the warehoused goods, to —
(a) inspect them ;
(b) take samples, without payment of duties, excise Customs duties, other
Customs duties and fees ;
(c) carry out operations necessary for the preservation of the goods ; and
(d) carry out such other normal handling operations as are necessary to
improve the packaging or to prepare the goods for shipment such as breaking
bulk, grouping of packaging, sorting and grading, and repacking.
(2) Any person who contravenes any condition imposed by the Service under
this section is liable to a fine of N 500,000.
130.—(1) The transfer of ownership of warehoused goods shall be allowed.
(2) Where goods are found to have deteriorated, spoilt or damaged, for
reasons other than force majeure while under the warehouse procedure, such
goods shall be allowed to be declared under the release for free circulation
procedure in their deteriorated or damaged state or for destruction at owner's
expense if the claimed deterioration or damage is substantiated through
examination by the Service.
(3) The Service may direct the disposal of goods deteriorated, spoilt or
damaged for reasons other than force majeure at the owners' expense in cases
where the goods may endanger health or contamination of other goods in storage.
131.—(1) Before any goods are removed from a warehouse, the proprietor
or owner of the goods shall deliver to the officer responsible, a declaration in
such form and manner as provided for in this Act and regulations made under this
Act.Responsibility
for production
and safe
custody of
warehouse
goods.
Repacking
and other
authorised
operations.
Additional
provision
regarding
warehoused
goods.
Removal of
warehouse
goods.- 76 -A 624 2023   No.  35 Nigeria Customs Service Act, 2023
(2) Goods shall be deemed to have been duly declared under this section
when the declaration has been accepted and signed by the officer.
(3) Subject to the provision of this Act, goods shall not be removed from a
warehouse until any customs debt chargeable on the goods has been paid.
(4) Warehoused goods shall not be removed from a warehouse except with
the authority of, and in accordance with any direction given by, the customs office
responsible.
132.—(1) Where a customs warehouse is closed, the person concerned shall
be given 90 days after written notice of the closure to remove their goods to
another customs warehouse or place the goods under another customs procedure.
(2) Failure to remove goods from a closed warehouse within the time allotted
by the Services shall result in forfeiture of the goods.
133.—(1) Any person who, except with the authority of the proper officer,
opens any of the doors or locks of a bonded warehouse or government warehouse
or makes or obtains access to any such warehouse or government warehouse or
to any goods warehoused therein commits an offence and is liable on conviction
to a fine of N 10,000,000 or imprisonment for a term of five years or both.
(2) Any person who fails to leave any bonded warehouse or government
warehouse or any part of a bonded warehouse or government warehouse when
requested to do so by any officer commits an offence and is liable to a fine of
N5,000,000 or to imprisonment for a term of three years or both.
(3) Any person who, except as permitted under this Act, willfully destroys
or damages any goods in a bonded warehouse or government warehouse commits
an offence and is liable on conviction to a fine of N 10,000,000 or imprisonment
for a term of five years or both.
(4) Where—
(a) except as permitted by the Service, any goods which have been entered
for warehousing are removed without being duly warehoused or are otherwise
not duly warehoused ;
(b) any goods which have been deposited in a warehouse or government
warehouse are unlawfully removed there from ; or
(c) any goods entered for warehousing are concealed either before or after
they have been warehoused,
those goods shall be liable to forfeiture, and any person who removes or
conceals any goods as aforesaid commits an offence and is liable on conviction
to a fine of N 25,000,000 or imprisonment for a term of 10 years or both.Closure of a
warehouse.
General
offence
relating to
warehouse.- 77 -2023  No.  35 A 625 Nigeria Customs Service Act, 2023
PART XVI — S PECIAL ECONOMIC ZONE PROCEDURE
134.—(1) The location and area of operation of a special economic zone
shall be as may be determined by applicable laws, rules and regulations on export
processing zone or oil and gas special economic zone or such other laws and as
may be made.
(2) The perimeter, entry and exit points of the area of special economic
zone shall be subject to customs supervision, and persons, goods and means of
transport entering or leaving shall be subject to customs controls.
(3) Goods admitted into a special economic zone shall undergo processes
necessary for operations, improved packaging, marketable quality, or preparation
for shipment, consumption in the zone or delivery into the customs territory.
(4) Subject to the special economic zone authorisation by a free
administrative authority examination, unstuffing, value addition, processing and
manufacturing operations may be conducted in a free zone.
(5) The Service in collaboration with administrative authority of a special
economic zone may issue regulations governing examination, unstuffing, value
addition, processing and manufacturing operations conducted in a free zone.
(6) Any person who contravenes the provision of this section pertaining to
special economic zone procedure, or the implementing regulations, commits an
offence and is liable to a fine of N 30,000,000 or imprisonment for a term of five
years, or both.
135.—(1) Subject to the provision of any law establishing special economic
zone generally or relating to any specific free zone, any industrial, commercial or
service activity shall be permitted in a special economic zone and the carrying on
of such activities, shall be subject to advance notification to the Service.
(2) The Service may impose prohibitions or restrictions on the activities
referred to in subsection (1), having regard to the nature of the goods, the
requirements of customs supervision, security or safety.
136.—(1) Foreign or domestic goods admitted into a special economic zone
shall undergo the prescribed customs procedures applicable to special economic
zone.
(2) Evidence of the special economic zone status for the goods as obtained
by the licensee from the relevant authority shall be a part of the document to be
submitted to the customs office responsible before the goods are moved to the
designated stacking area.
137.—(1) Where goods are admitted from a special economic zone into the
customs territory, such goods shall be placed under the appropriate customs
procedure and extant import laws including payment of duties, Customs duties
and fees.Relationship
between the
Service and
free zones.
Buildings and
activities in a
free zone.
Goods brought
into a special,
economic
zone and
requirement
for guarantee.
Special
economic
zone goods
imported into
customs
territory.- 78 -A 626 2023   No.  35 Nigeria Customs Service Act, 2023
(2) Where goods are admitted from a special economic zone into the customs
territory and placed under a customs procedure the goods shall be deemed as
non-Economic Community of West African States goods or other non—
preferential goods unless their origin as Economic Community of West African
States or preferential goods has been established under a special economic zone
procedure.
(3) Goods may be admitted into the customs territory from a special economic
zone using special expedited treatment procedures, including the customs
scheduling system also referred to as the "urgent release" procedure, for time
sensitive operations, provided that the payment of all customs debts are guaranteed
by a transaction bond.
(4) Where goods are exported from a free zone, for the purpose of applying
export formalities, the goods shall not be regarded as goods unless it is —
(a) established that the goods have customs status of Economic Community
of West African States goods ; and
(b) processed in accordance with all extant Customs duties, duties and excise
fees.
138. The following customs control measures shall be applicable in free
zone —
(a) Special economic zone shall be managed in a manner that ensures safety
and accounting of goods consistent with Customs procedure applicable in free
zone ;
(b) proper accounts of goods introduced into special economic zone shall
be kept using special registers or the relevant declaration and information
technology shall be used for effective control of the circulation of goods ;
(c) the Service may at any time carry out checks of goods stored in
warehouses or any storage facilities located within a free zone ;
(d) periodic audits of records, quantity counts of goods in a special economic
zone inventory, spot checks of selected transactions or procedures, and review
of recordkeeping, security or conditions of storage in a Free zone ;
(e) Officers knowledgeable in a special economic zone procedures shall be
assigned to free zones as may be necessary for the proper application of customs
control measures and special economic zone operators shall provide sufficient
office space in the special economic zone for officers to carry out their
responsibilities ; and
(f ) additional control measures may be applied, in consultation with a special
economic zone authority, in accordance with the provisions of this act and as
may be prescribed by regulations made under this Act.Customs
control
measures
applicable into
special
economic
zone.- 79 -2023  No.  35 A 627 Nigeria Customs Service Act, 2023
139. Goods admitted into a special economic zone which is entitled to
exemption from or repayment of import duties and Customs duties when exported
shall qualify for such exemption or repayment when introduced into a free zone.
140. For customs control measures, persons carrying on business in a special
economic zone shall maintain manual or automated inventory control and record
keeping systems or combination of both systems capable of —
(a) accounting for all goods, including goods of Nigerian, Economic
Community of West African States origin or other countries temporarily
deposited, admitted, stored, exhibited, manipulated, manufactured, destroyed,
transferred, or removed from a free zone ;
(b) producing accurate and timely reports and documents as may be required
by the Service ;
(c) identifying shortage and overages of goods in a special economic zone
in sufficient detail to determine the quality, description, tariff classification,
special economic zone status, and value of the missing or excess goods ;
(d) providing all the information necessary to make entry for goods being
transferred to the customs territory ; and
(e) providing an audit trail to customs forms from admission through
manipulation, manufacture, destruction or transfer of merchandise from a
special economic zone either by special economic zone or customs authorised
inventory method.
141.—(1) In exceptional circumstances as may be determined by the special
economic zone authority, a limit may be imposed on the duration of stay of goods
in a free zone.
(2) In the event of the closure of a free zone, persons carrying on approved
activities in the special economic zone shall be given six months notice from the
date of closure of the special economic zone to remove their goods to another
special economic zone or to place the goods under another customs procedure.
(3) Goods not removed or placed under another customs procedure within
the six months period provided in subsection (2) shall be forfeited.
(4) The Service may extend the period referred to in subsection (3) where
reasonable grounds exist for the extension.
PART XVII—T EMPORARY  ADMISSION PROCEDURE
142.—(1) Under the temporary admission procedure, non-Economic
Community of West African States goods intended for re-export may be admitted
into the customs territory with total or partial relief from duties, excise Customs
duties and other Customs duties, and fees without subjecting the goods to
commercial policy measures where the entry of the goods are not prohibited.Exemption
and refunds of
duties and
Customs
duties.
Inventory and
record
keeping
systems.
Duration of
stay of goods
and closure of
zone.
Scope of
temporary
admission.- 80 -A 628 2023   No.  35 Nigeria Customs Service Act, 2023
(2) Customs regulations shall provide circumstance in which temporary
admission may be granted.
(3) In appropriate cases, temporary admission shall not be granted to goods
already admitted under another customs procedure or consumable goods.
(4) Goods admitted on temporary basis shall be permitted to undergo
procedure necessary for preservation while in the customs territory.
(5) The temporary admission procedure may be used where —
(a) the goods are not intended to undergo any change, except normal
depreciation resulting from use ;
(b) it is possible to ensure that the goods placed under the temporary
admission procedure can be identified, except where, due to the nature of the
goods or the intended use, the absence of identification measures is not likely
to result in abuse of the procedure ;
(c) the person using the temporary admission procedure must not be
established outside the customs territory ;
(d) there is a clear intention to re-export the goods on the part of persons
who owns or controls the goods ;
(e) a guarantee is submitted covering the duties, excise Customs duties,
other Customs duties and fees that the goods will be assessed if the goods are
not re-exported ;
(f ) the Service specifies a time limit for re-exportation as provided for in
section 143 (3) of this Act ;
(g) use of the goods is limited to the declared purpose of the temporary
admission ; and
(h) all additional requirement for total or partial duty relief imposed by
international agreement or customs regulations are met.
143.—(1) The Service shall determine the period within which goods placed
under the temporary admission procedure must be re-exported or placed under a
different customs procedure.
(2) The maximum period during which the goods may remain under the
temporary admission procedure for the same purpose and under the responsibility
of the same authorisation holder shall be twelve months.
(3) In exceptional cases, when the authorised use cannot be achieved within
the allotted time period, the Service may extend the period for temporary admission
for an initial one year and extension of six months, and another six months if
necessary, which shall be final.
(4) Where the extension is not enough for authorised use, the goods shall
be converted for home use, otherwise the goods shall be re-exported.Period for
temporary
admission
procedure.- 81 -2023  No.  35 A 629 Nigeria Customs Service Act, 2023
144.  Prior authorisation may be required by the Service for certain temporary
admissions and in those instances that are in line with the provision of this Act or
where temporary admission procedure accords with Government acceptable
Convention on temporary admission, documents and guarantee issued by an
international organisation recognised by Government acceptable Convention, shall
be accepted by the Service in lieu of the submission of a declaration for temporary
admission procedure and guarantee as provided for in this Part.
PART XVIII—D RAWBACKS
145.—(1) "Drawback" means the amount of duties, excise Customs duties,
remissions, abatement and other Customs duties repaid under the drawback
procedure.
(2) A drawback of duties, excise Customs duties, remissions, abatement
and other Customs duties may be paid in respect of —
(a) imported goods subsequently exported in the same condition as
imported ;
(b) imported goods used or consumed in goods manufactured in the Federal
Republic of Nigeria which are subsequently exported ; or
(c) imported goods, where the same quantity of domestic or imported goods
of the same class or kind is used in goods manufactured in the Federal Republic
of Nigeria which are subsequently exported.
(3) For the purpose of subsection (2), goods shall be deemed to be exported
if they are —
(a) placed in any area that may be declared a special economic free zone, a
customs warehouse, a duty-free shop, or otherwise exported ;
(b) designated as stores under this Act and supplied for use on board a
conveyance outside the customs territory ;
(c) used for equipment, repair or construction of ships or aircraft as may be
prescribed by regulations ; or
(d) used or designated for use in such other manner as may be prescribed by
the Service.
(4) An application for drawback shall be in such form and manner as may
be prescribed by regulations ;
(5) An application for drawback of duties, excise Customs duties and other
Customs duties paid on imported goods shall be made within one year from the
date of exportation of the imported goods.
(6) Notice of an intent to apply for drawback shall be submitted to the
Service at the time a declaration is lodged to import goods that will be subject to
the drawback procedure, provided that the Service shall not deny the payment ofPrior
authorisation
and
acceptance of
international
documents.
Meaning and
application of
the drawback
procedure.- 82 -A 630 2023   No.  35 Nigeria Customs Service Act, 2023
drawback on grounds that at the time of importation of the goods, the declarant
did not declare the intention of claiming a drawback upon exportation.
(7) A drawback shall not be granted unless the person applying for drawback
provides such documentary evidence in support of the application as may be
required by the Service.
(8) A drawback shall be paid immediately after the claim has been verified
and the payment of drawback shall be made by electronic means.
(9) The Service shall issue regulations for the effective implementation of
the provisions of this section.
146.—(1) Drawbacks shall be calculated by deducting from the amount of
duties, excise Customs duties and other Customs duties paid on the goods, an
amount equivalent to the proportionate cost to the Service for administering the
drawback programme.
(2) The amount of drawback shall be reduced by the value of any
merchantable scrap or waste resulting from the manufacturing process.
147.—(1) Where any person obtains or attempts to obtain, or does anything
for any person to obtain any amount as drawback of any duty or tax in respect of
any goods which a person is not lawfully entitled to or which is greater than the
amount he is entitled to, such a person commits an offence and if the offence is
committed with intent to defraud, the person is liable on conviction to a fine of
N10,000,000 or imprisonment for a term of three years or both.
(2) Any goods in respect of which an offence under subsection (1) is
committed, shall be forfeited.
PART XIX — E XPORT PROCEDURE  AND COASTWISE CARRIAGE OF GOODS
148.—(1) Goods destined to leave the customs territory including oil and
gas shall be covered by an export declaration lodged at the relevant customs
office before the goods are taken out of the customs territory.
(2) The provision of subsection (1) shall not apply to goods carried on any
means of transport passing through the territorial waters or air space of Nigeria
only or that are subject to the international transit procedure.
149.—(1) Goods leaving the customs territory shall be subject to customs
supervision and may be subject to customs controls and where appropriate, the
service may determine the route to be used for exportation and the time limit for
the goods to leave the customs territory.
(2) Goods leaving the customs territory shall be presented to the customs
office at the place of exit or at any other place designated by the Service and the
following exit formalities shall apply —
(a) collection of export duties and fees, if applicable ;Calculation of
drawbacks.
Offences and
penalties
relating to
drawbacks.
Exporter to
lodge export
declaration.
Customs
supervision
and exit
formalities.- 83 -2023  No.  35 A 631 Nigeria Customs Service Act, 2023
(b) repayment or remission of import duties, excise Customs duties, and
other Customs duties ; and
(c) application of prohibitions and restrictions on exports relating to —
(i) public morality, policy or security,
(ii) protection of the health and life of humans, animals or plants,
(iii) protection of the environment,
(iv) protection of national treasures possessing artistic, historical or
archaeological value,
(v) the protection of intellectual property,
(vi) money laundering and other cash transfers contrary to law,
(vii) fishery conservation, and
(viii) commercial policy measured.
(3)  Goods leaving the customs territory shall be presented to the Service
by the —
(a) exporter ; or
(b) person in whose name or on whose behalf the person who exports the
goods acts ; or
(c) person who assumed responsibility for carriage of the goods prior to
their export.
(4) Release for exit shall be granted to condition that the goods leave the
customs territory in the same condition as when the export declaration was
accepted.
(5) The Service may not require evidence of the receipt of the goods at their
destination.
150.—(1) Where any person —
(a) except as provided under this Act, exports or is involved in exporting —
(i) any goods chargeable with a duty which has not been paid ; or
(ii) any goods contrary to any prohibition ; or
(b) loads for exportation or as stores or brings to any place in Nigeria for
the purpose of exporting or loading as stores any goods the exportation of
which is contrary to any prohibition, or assists or is involved in the loading or
bringing of the goods with intent to evade any duty or any prohibition, the
person commits an offence and liable on conviction to —
(i) imprisonment for a term of two years without the option of a fine,
(ii) forfeiture of the goods where the exportation is prohibited, or
(iii) where duty is chargeable, a fine of N 3,000,000 or two times the
value of goods, whichever is greater.Penalties for
improper
exportation of
goods.- 84 -A 632 2023   No.  35 Nigeria Customs Service Act, 2023
(2) A person who, except as provided under this Act —
(a) loads or causes to be loaded any goods into a ship, aircraft or vehicle for
exportation or as stores, or removes or causes to be removed any goods from a
customs territory for exportation before the export declaration has been accepted
by the Service ;
(b) exports or causes to be exported, or brings or causes to be brought to
any place in Nigeria for exportation before goods concealed in a container
holding goods of a different description ; or
(c) directly or indirectly exports or declares for exportation or causes to be
exported or declare for export any goods found not to correspond with the
declaration made,
commits an offence and is liable on conviction to imprisonment for a term
of five years without an option of fine.
(3) Where goods loaded or retained on board any ship, aircraft or vehicle
for exportation or as stores are unloaded in nigeria without a written authorisation
or permit by the proper officer, and unless any duty chargeable and unpaid on the
goods is paid or drawback paid in respect of the goods repaid, the master of the
ship, the captain of the aircraft, or any person in charge of the vehicle or involved
in the unloading, reloading, landing or carrying of the goods from the ship, aircraft
or vehicle without authorisation, permit, payment or repayment, commits an
offence and is liable on conviction to a fine of N 50,000,000 or imprisonment for
a term of 10 years and the goods shall be forfeited.
151.—(1) Goods that were exported may be imported into the customs
territory free of duties, excise Customs duties and other Customs duties under
temporary export procedures, provided that the goods have not undergone any
manufacturing processing or repairs aboard.
(2) Temporary export may be made applicable to both Economic Community
of West African States origin goods and non-Economic Community of West
African States origin goods.
(3) Goods declared as temporary export are not eligible for the refund or
remission of import duties, excise Customs duties and other Customs duties on
exportation.
(4) Imports of temporary exports in the same state shall be allowed, where—
(a) only a part of the exported is imported ;
(b) the temporary exports are imported by a person other than the person
who exported the goods ;
(c) the goods have been used or damaged or have deteriorated during their
stay outside the customs territory ;Temporary
export
procedure and
return of
goods in the
same state.- 85 -2023  No.  35 A 633 Nigeria Customs Service Act, 2023
(d) the goods have undergone operations or necessary maintenance
processes, provided that their value at exportation has not been enhanced by
those processes ; and
(e) the goods returned were initially placed under another customs procedure,
provided that any duties, excise Customs duties and other Customs duties
remitted or refunded on exportation are repaid.
(5)  The declaration for goods placed under the temporary exports procedure
shall include a notice of the exporter's intent to return the goods ; provided that
the import of temporary exports may be allowed without a declaration of intent
on justifiable grounds.
(6) The Service shall specify by regulations the requirement relating to the
identification of the goods subject to the notice of intent to return.
(7) Goods exported with a notice of intent to return may be granted
conditional relief from any applicable export duties and Customs duties.
(8) Return of temporary export in the same state shall be allowed for a
period not exceeding eighteen months from the date of the exportation of the
goods or in exceptional cases, when the authorised use cannot be achieved within
the allotted time period, the Service may extend the period for temporary
exportation.
(9) Goods declaration in writing shall not be required for temporary exports
of packings, containers, pallets and means of transport for commercial use which
are in use for international transport of goods, unless the Service is satisfied that
these packings, containers, pallets and means of transport for commercial use
can be properly identified and that any duties, excise Customs duties, other
Customs duties and fees chargeable have been paid.
152.—(1) Coastwise carriage of goods procedure means the customs
procedure under which goods in free circulation and imported goods are conveyed
when the goods are —
(a) transported in a vessel other than the vessel in which the goods were
brought into the customs territory ; and
(b) loaded on board a vessel at a place in the customs territory and transported
to another place in the customs territory, where the goods are unloaded.
(2) The Service may, subject to such condition and restriction as it may
impose, permit goods brought by an importing ship to a customs port in the customs
territory but consigned to and intended to be delivered at some other customs
port to be transferred under the coastwise carriage of goods procedure to another
ship for carriage by sea to that other customs port.
(3) For the purpose of this Act, goods transferred and carried in accordanceProcedure of
coastwise
carriage of
goods.- 86 -A 634 2023   No.  35 Nigeria Customs Service Act, 2023
with subsection (2) shall be deemed to be carried coastwise.
(4)  Imported goods carried coastwise under this section shall not be unloaded
at the customs port of destination until a declaration under another customs
procedure has been made, except where the goods are —
(a) unloaded for deposit in a customs control zone under the temporary
storage procedure provided for in this Act and duly deposited in the customs
control zone ; or
(b) admitted into a special economic zone.
(5) The Service shall allow goods to be transported under the coastwise
carriage of goods procedure on board a vessel carrying other goods at the same
time, provided that all the goods can be identified and all other customs
requirement will be fulfilled.
(6) For the purpose of customs control, the Service may require that goods
in free circulation being transported under the coastwise carriage of goods
procedure be separated from other goods carried on board a vessel.
(7) The Service may affix identification marks, customs seals or use other
customs control measures to facilitate identification of the goods.
(8) Prior to a coastwise carriage of goods, the Service shall require the
master of the vessel or other person responsible, to present only a single document
giving details of the vessel, listing the goods to be carried under the coastwise
carriage of goods procedure and stating the ports in the customs territory at which
the goods are to be unloaded.
(9) The document referred to in subsection (8) shall on approval by the
Service constitutes the authorisation for the conveyance of goods under the
coastwise carriage of goods procedure.
(10) The Service regulations may designate the ports that are approved for
loading and unloading of goods subject to the coastwise carriage of goods
procedure and the hours during which loading and unloading may be carried out.
(11) Where the transport of goods under the coastwise carriage of goods
procedure is interrupted by accident or force majeure, the master of the vessel or
other person responsible shall take reasonable precaution to prevent the goods
from entering into unauthorised circulation and to promptly advise the Service of
the nature of the accident or other circumstances that interrupted the journey.
(12) The Service shall allow goods under the coastwise carriage of goods
procedure to be loaded or unloaded upon arrival of the vessel at the place of
unloading or loading.
153.—(1) In this part, "transire" means a permit for goods to pass through
or across one customs control zone to another.
(2) Subject to the provision of this section and except as permitted by theTransire.- 87 -2023  No.  35 A 635 Nigeria Customs Service Act, 2023
Board, before any consignment is moved from any customs control zone to another,
the importer or his representative shall deliver to the proper officer an account of
the cargo in such form and manner and containing such particulars as the Service
shall direct, and that account when dated and signed by the proper officer shall be
the transire, that is to say, the clearance of the consignment from that port or
place and the pass for any goods to which the account relates.
(3) Where the goods taken on board a means of conveyance are to be carried
to different places, the applicant shall deliver a separate account relating to the
goods taken on board for each such place.
(4) The Service may, subject to such condition as it deems fit to impose,
grant a general transire in respect of any means of transport and any goods carried
in it.
(5) The Board may, subject to such conditions as it sees fit to impose, grant
special transire in respect of any ship exclusively engaged in fishing.
(6) Any such general or special transire may be revoked by the Service by
notice in writing delivered to the applicant or the owner of the ship.
154. The President may by order prohibit the coastwise carriage of any
goods excepts as may be provided in the order.
155.—(1) Where —
(a) a vessel carrying goods under the coastwise carriage of goods procedure
departs from any place without sufficiently accounting for the goods and without
a transire duly delivered to the Service ;
(b) a coasting vessel deviates, without prior permission from her scheduled
voyage except for some unavoidable cause, the proof of which shall lie on the
master of vessel ; or
(c) a coasting vessel deviates from her voyage or takes on board or discharges
any goods at sea without prior permission and the master does not report that
fact in writing at the first Customs port or other place in the Customs territory
at which the ship arrives, the master of such ship commits an offence and is
liable on conviction to a fine of N 25,000,000 or imprisonment for term of five
years or both.
(2) Goods which are loaded, carried, unloaded or otherwise dealt with in
contravention of the provision of this section or of any condition imposed by the
Service under this section shall be forfeited.
(3) Where goods are carried coastwise contrary to any prohibition or are
brought to any place in the Customs territory for the purpose of being so carried,
the goods shall be liable to forfeiture and any person concerned in the coastwise
carriage or the intended coastwise carriage of such goods shall be liable on conviction
to a fine of N25,000,000 or imprisonment for a term of five years or both.Power to
prohibit
coastwise
carriage of
goods.
Offence in
connection
with coastwise
carriage of
goods.- 88 -A 636 2023   No.  35 Nigeria Customs Service Act, 2023
156. In this Part "stores" means —
(a) goods intended for consumption by the passengers and crew on board
vessels, aircraft and other means of conveyance, whether for sale or not ;
(b) goods necessary for the operation and maintenance of vessel, aircraft
and other means of conveyance ; or
(c) goods for sale to the passengers and crew of vessels, aircraft and other
means of conveyance with a view to being landed, which are either on board
during arrival or are taken on board during the stay in the customs territory.
(2) Stores shall be exempted from the payment of duties, excise Customs
duties and other Customs duties if retained on board the vessel, aircraft or other
conveyance while in the customs territory, and the quantities of such stores are
deemed reasonable having regard to the number of passengers and crew, and to
the length of stay of the conveyance, provided the length of any of the stay is
considered reasonable.
(3) Stores may be issued to members of the crew of a vessel undergoing
repairs in a dock or shipyard in the customs territory, provided the stay in a dock
or shipyard is considered to be of a reasonable duration.
(4) The operator of a ship, aircraft, or other conveyance shall take appropriate
measures to prevent the unauthorised use of stores, including sealing when
necessary.
(5) Treatment of goods as stores shall apply equally, regardless of the country
of registration or ownership of the vessel, aircraft or other conveyance.
(6) The requirement for a goods declaration shall be dispensed with for
stores, provided a stores’ inventory in a form acceptable to the Service is maintained
on board the vessel, aircraft or other conveyance.
(7) Stores on board a vessel, aircraft or other conveyance that have arrived
in the customs territory shall be allowed—
(a) to be placed under another customs procedure, subject to compliance
with the relevant conditions ; or
(b) subject to prior authorisation from the Service, to be transferred to other
vessels, aircraft or other conveyances engaged in international traffic.
(8)  Based on the application of risk management, the Service may take
inventory of stores on board, and after the quantities permitted have been issued,
place the remainder under customs seal.
(9)  On account of mandatory customs control, the Service may require the
removal of stores from the vessel, aircraft or other conveyance for secure storage
in another place during the stay of the conveyance in the customs territory.Stores.- 89 -2023  No.  35 A 637 Nigeria Customs Service Act, 2023
(10) Vessels and aircraft which depart from the customs territory to a foreign
destination shall be entitled to take on board, free of duties, excise Customs duties
and other Customs duties—
(a) stores for consumption by the passengers and the crew, and stores to be
taken away in such quantities as the Service may deem reasonable, having
regard to the number of passengers and crew, the length of voyage or flight,
and quantities of stores already on board ; and
(b) stores for consumption necessary for operation and maintenance of the
vessel or aircraft, in such quantities as are deemed reasonable for operation
and maintenance during the intended voyage or flight, having regard to any
quantity of stores already on board.
PART XX—C ROSS BORDER E-COMMERCE, POSTAL AND EXPRESS SHIPMENTS
157. In this Part—
"cross-border e-commerce " means all transactions which are affected
digitally through a computer network (the internet), and result in physical goods
flows subject to customs formalities ;
"postal items " means letter-post and parcels, as described in the Acts of the
Universal Postal Union, when carried by or for the postal service ;
"express shipments " means the international transport of small packages of
goods or correspondence by air or a combination of air and surface transport
on an expedited basis using courier service ;
"postal service " means any public or private body authorised by the
Government to provide the international service governed by the Acts of the
Universal Postal Union ;
"e-commerce stakeholder " means a party involved in e-commerce transaction
and may include ; sellers or vendors, platforms, marketplaces, buyer or
consumer, brokers, express carriers, logistic providers, postal operators, and
payment providers ;
"low-value shipment " means goods classified under categories 2 and 3 in
the World Customs Organisation (WCO) Guidelines for the Immediate Release
of Consignments by Customs ;
"carrier" means the person actually transporting goods or in charge of or
responsible for the operation of the means of transport ;
"de minimis threshold " means a minimum value or a minimum amount of
duties and Customs duties, established by the national legislation, below which
no duties and Customs duties will be collected ;
"fulfilment house or centre " means a warehouse which may be run on behalf
of a third-party business and provides primary services which includes order
management, break bulk services, warehouse management, inventory controls,Definition of
terms under
this Part.- 90 -A 638 2023   No.  35 Nigeria Customs Service Act, 2023
unpacking and repacking of goods, printing of relevant commercial or shipment
documentation, processing returns, and repair services ;
"e-commerce platform or marketplace" means a party which operates an
information network system that provides web pages as a virtual trading venue
where both parties (consumers or buyers and vendors) can buy or sell goods ; and
"scales" includes weights, measures, weighing and measuring machines or
such similar instruments used for the weighing of goods.
158.—(1) The Service shall —
(a) provide for a separate and expedited procedure for express shipments ;
(b) provide adequate facilities for the processing of express shipments ;
(c) permit express shipments to be processed at the facility of the courier
service under appropriate customs controls ;
(d) maintain a high degree of control over express shipments by use of risk
management, internal security, tracking technology, and other appropriate
control measures ;
(e) allow submission through electronic means of a single manifest covering
all goods contained in a shipment transported by express shipment service ;
(f ) collect and share appropriate data with e-commerce stakeholders and
partner Government agencies, as it may become necessary under the prevailing
circumstances ;
(g) the Service shall put in place a standing cross border e-commerce
committee whose duties will be to continually review the clearance procedures
of cross border e-commerce shipments with the aim of meeting current realities
and trade facilitation.
(2)  Persons or carriers transporting express shipments shall submit all
information necessary for the release of the express shipment electronically to
the Service prior to the arrival of the express shipment.
(3)  Where a satisfactory guarantee has been submitted covering potential
liability for duties, excise Customs duties, other Customs duties and fees, express
shipments shall in the usual course, be released for free circulation or in accordance
with a requested customs procedure within six hours after arrival of the shipment
and submission of the necessary documents to the Service.
(4) The Service shall put in place the appropriate customs procedure as
stated in subsection (3) and publish such procedures for ease of adoption and
implementation.
(5) The Service may by regulation put in place a nominal value or a de
minimis threshold under which shipments may be exempted from the payment of
duty, excise Customs duties and the requirement of formal entry document which
shall be determined solely based on data analysis and Government policy.e-Commerce
and express
shipping
procedures.- 91 -2023  No.  35 A 639 Nigeria Customs Service Act, 2023
(6)  The nominal value or de minimis threshold shall be determined solely
through data analysis, Government fiscal and monetary policies.
(7)  The Service may assess fees limited to the actual cost of the services
provided for express shipment services.
(8)  The Service shall make regulations to give effect to the provisions of
subsection (1) ( a), and such regulation shall commence 90 days after it is made.
159. The Service may enter into a memorandum of understanding with the
postal services which shall specify the respective responsibilities of the Service
and the postal service in respect of the customs treatment of postal items.
160.—(1) The customs clearance of postal items or low value shipments
shall be carried out expeditiously.
(2) For the purpose of clearance, postal items or low value shipments shall
be classified under categories 2 and 3 in the World Customs Organisation
Guidelines for the immediate release of consignments except where circumstances
dictate otherwise as determined by the Service.
(3) The Service shall put in place the appropriate and simplified procedure
or system to enable payment of import duties and Customs duties for items
delivered to the addressee.
(4) The importation of postal items shall be allowed whether or not they are
intended to be released for free circulation or placed under another customs
procedure.
(5) The postal service shall produce postal items for the purposes of customs
control.
(6) The Service may not require the following categories of postal items to
be provided —
(a) post cards and letters containing personal messages only ;
(b) literature for the blind ; and
(c) printed papers not subject to duties, excise Customs duties, other Customs
duties and fees.
(7)  Appropriate Forms shall constitute the goods declaration for postal
items where all the information required by the service are contained on those
Forms ;
(8) Declarations made on the appropriate Form shall be required in the
following instances —
(a) shipments above the nominal value or de minimis threshold as may be
specified by regulations ;Administrative
responsibility
for postal and
e-commerce
items.
Clearance of
postal items
and low value
shipments.- 92 -A 640 2023   No.  35 Nigeria Customs Service Act, 2023
(b) goods subject to prohibition or restrictions or to export duties, excise
Customs duties, or other Customs duties ;
(c) goods, the export of which must be certified ; or
(d) imported goods intended to be placed under a procedure other than
release for free circulation.
(9)  Postal items or low value shipment shall not be subject to customs
formalities when conveyed in transit, except in the case involving fulfilment houses
or centre.
(10)  Where such shipments are stored in a fulfilment house or centre within
Nigeria before onward transit to another territory, customs formalities shall be
guided by international agreements.
(11)  The procedures for the collection of any duties, Customs duties and
fees on postal items or low value shipments shall be simplified.
(12)  Where the Service may not be able to collect duties and excise Customs
duties directly, subject to the terms of a memorandum of understanding between
the Service and the postal service, the postal service may collect any duties,
Customs duties and fees due at the time the postal items are delivered and remit
the amount collected to the Federation account in line with the import guideline
and documentation requirements.
(13)  A person who fail to remit duties, Customs duties and fees collected to
the Federation Account commits an offence and is liable on conviction to a fine
of N20,000,000 or imprisonment for a term of at least five years, or both.
161.—(1) Where imported postal items are not delivered or rejected by the
addressee, repayment or remission of import duties and Customs duties shall be
granted upon request in respect of goods contained in the post items, provided
that the goods are —
(a)  re-exported ; or
(b) destroyed or abandoned without cost to the Service.
(2)  The Service shall put in place the appropriate and simplified procedure
or system to enable remission of import duties and Customs duties for items not
delivered or rejected by the addressee.
(3)  Postal services and carriers shall make full disclosure of all postal items
or low value shipment not delivered or rejected by the addressee, and on which
duties and Customs duties have been paid and remissible.
PART XXI—T RAVELERS AND DUTY FREE SHOPS
162.  In this Part —
"traveler" means —Repayment or
remission of
duties and
Customs
duties by
Service.
Definition
under this
part.- 93 -2023  No.  35 A 641 Nigeria Customs Service Act, 2023
(a) any person who does not normally reside in Nigeria, who enters and
leaves Nigeria (a non-resident) ; or
(b) any person who normally reside in Nigeria, who leaves and returns
to Nigeria (a returning resident) ;
"personal effect " means all articles, new or used, which a traveler may
reasonably require for personal use during a journey, taking into account all
the circumstances of the journey, but excluding any goods imported or exported
for commercial purposes as determined by regulations ;
"means of transport for private use " means road vehicles or trailers, boats
or aircraft together with their spare parts and normal accessories and equipment,
imported or exported exclusively for personal use by a person and not for the
transport of person for remuneration, industrial or commercial transport of
goods ;
"dual channel system " means a simplified customs controls system allowing
travelers on arrival to make a declaration by choosing between two types of
channels, one channel, identified by green symbols, is for the use of travelers
carrying goods in quantities or value not exceeding those admissible duties
free and which are not subject to import prohibitions or restrictions, and the
other, identified by red symbols, is for other travelers ; and
"duty free shop " means a shop under customs control, generally located at
an exit point, such as an airport or seaport or national boundary, at which
travelers leaving or entering Nigeria may purchase goods free of duties and
Customs duties.
163.—(1) The Service shall designate customs offices at which customs
formalities relating to travelers may be carried out.
(2) In determining the location and responsibility of customs offices and
the hours of business, the Service shall take into account the geographic locations
where travelers enter and exit the customs territory, the modes of transportation
and the volumes of passenger traffic at the locations.
164.—(1) The Service shall facilitate international travelers, consistent with
the application of appropriate customs controls, to ensure that —
(a) internationally standardised electronic advance passenger information
shall, where feasible, be used to apply risk management and facilitate the
customs control of travelers and the clearance of their goods ;
(b) whenever possible, the dual channel system shall be used for the customs
control of travelers and the clearance of their accompanying goods carried
and their means of transport for private use ;
(c) oral declarations in respect of personal effects of travelers may be
accepted ;
(d) transit passengers who do not leave a designated, secured transit area
may not be subject to any customs control ; andCustoms
office for
travelers.
Facilities of
travelers.- 94 -A 642 2023   No.  35 Nigeria Customs Service Act, 2023
(e) travelers entering or leaving the customs territory by their means of
transport for private use shall be permitted to accomplish all necessary customs
formalities without having to leave the means of transport in which they are
traveling.
(2)  Goods carried by the travelers shall be stored, subject to the conditions
prescribed by the Service until cleared, under the appropriate customs procedure
in the following cases —
(a)  at the traveler's request ; or
(b) where the goods concerned cannot be cleared immediately.
(3) Unaccompanied baggage or baggage arriving or leaving before or after
the traveler, shall be cleared under the procedure applicable to accompanied
baggage or under another simplified customs procedure and any clearance on
behalf of a traveler.
(4) Personal searches of travelers shall be carried out only in exceptional
cases and when there are reasonable grounds to suspect smuggling or other
offences, personal search shall be conducted based on a progressively elaborated
basis, from less intrusive to more intrusive steps as defined by the regulations.
(5) Personal searches shall be carried out by officers of the same gender as
the person being searched except where there is an immediate threat to an officer
or public safety in which case, steps necessary to minimise or alleviate the threat
shall be taken.
(6) Where appropriate, the use of credit cards shall be accepted as a means
of payment by travelers for duties, excise Customs duties, other Customs duties
and fees due and for services rendered by the Service.
165.—(1) Subject to the prohibitions and restriction imposed on imports by
this Act and other legislations, returning residents may re-import free of duties,
excise Customs duties and other Customs duties personal effects and their means
of transport for private use taken with them at the time of their departure from
Nigeria and which were in free circulation in Nigeria.
(2) The Service may in appropriate cases, require documentary proof that
personal effects and means of transport were owned and used in Nigeria by the
returning resident prior to the returning resident's departure.
(3) At the request of residents leaving Nigeria, the Service shall take
identification measures for certain articles to facilitate re-importation free of duties
and Customs duties.
(4) The Service may in exceptional cases require a temporary exportation
declaration for the personal effects and means of transport for private use of
residents leaving Nigeria.Personal
effects of
travelers.- 95 -2023  No.  35 A 643 Nigeria Customs Service Act, 2023
(5) Subject to the prohibitions and restrictions imposed on imports by this
Act and other legislations, the Service shall permit the temporary importation of
personal effects of non-residents and shall not require a declaration or other
customs document or security for the importations unless the personal effects —
(a) exceed, in value or quantity, limits provided for in the regulations ; or
(b) are deemed by the Service to be a loss of revenue.
(6) The following shall be deemed to be travelers' personal effects —
(a) clothing, toiletries and other articles of a personal nature ;
(b) personal jewelry ;
(c) cameras and associated accessories ;
(d) portable projectors and associated accessories ;
(e) binoculars ;
(f) portable musical instruments ;
(g) portable sound reproduction devices ;
(h) portable personal computers and associated devices ;
(i) cellular telephones ;
(j) portable radios ;
(k) other portable electronic devices intended for personal use ;
(1) baby carriages and strollers ;
(m) wheelchairs ;
(n) personal sporting equipment ; and
(o) other identifiable personal items.
(7) Any traveler arriving Nigerian borders shall be entitled to personal effects
as prescribed under subsection (6) without requirement of a declaration under
this section or security for the carriage of such personal effects, except it exceeds
in value or quantity, limits provided for in customs regulations or under the
provision of this Act.
166.—(1) In addition to the admission of personal effects of travelers free
of duties and Customs duties as provided in this Part, travelers may import goods
intended for free circulation in Nigeria not exceeding an amount to be specified
in the regulations free of duties and Customs duties ; provided that, this exemption
may only be utilised once in every six months.
(2) For all goods imported for personal use, items over the exemption limit
provided for in subsection (1) shall be subject to entry based on extant tariff
value under provisions for a simplified goods declaration, and the specified limits
shall apply to all travelers, whether Nigerian residents or non-residents.Other goods
admissible
duty and tax
free.- 96 -A 644 2023   No.  35 Nigeria Customs Service Act, 2023
167.—(1) Subject to the prior approval of the Service, a duty—free shop
may be established for the exportation or importation of duty and tax free goods
by travelers departing or arriving in the customs vessel or vehicle in which the
traveler departs or be purchased prior to customs clearance in duty free store
territory by aircraft, vessel or vehicle or on foot to or from a contiguous country,
and such goods are to be personally carried by the traveler in the same aircraft,
vessel or vehicle in which the traveler departs or be purchased prior to customs
clearance in the duty free store.
(2) Goods sold by duty free shops to departing travelers shall be delivered
only to travelers immediately departing the customs territory, and each duty—
free shop shall maintain procedures to ensure that duty and tax free goods sold to
travelers will be exported from the customs territory.
(3) The procedures referred to in subsection (2) may include —
(a)  recording the passport and boarding pass of the traveler ; and
(b) delivering the goods directly to the means of transport, where appropriate.
(4) Goods sold to arriving passengers may only be sold for immediate
importation into Nigeria by a traveler, and the duty-free shop shall maintain
procedures to ensure that the duty and tax-free goods sold to travelers entering
Nigeria are recorded and the duty-free store shall maintain a record of the
passengers' flight information, passport, date and time of sale.
(5) Goods originating from Nigeria and goods that were admitted into the
customs territory under the release for free circulation, warehousing, or any other
customs procedure may be placed in a duty-free shop for display and sale, provided
that such goods shall be deemed to have been exported and qualify for any
applicable refund of duties and Customs duties as a result of the exportation.
PART XXII — P ROTECTION  OF INTELLECTUAL  PROPERTY RIGHTS
168.  The Service shall have the powers to detain, arrest or seize any
importation or exportation that infringes or contravenes the Copyrights Act.
PART XXIII—E XCISE CUSTOMS DUTIES
169.  In this Part —
“ammunition ” and “firearms” have the meaning provided under the Firearms
Act ;
“authorised methylator ” means a person authorised to methylate spirit under
section 179(2) of this Act ;
“beer” means ale, porter, stout and any other description of beer and any
liquor which is made or sold as a description of beer or as a substitute for beer
which on a sample of at any time is found to contain more than one percentDefinition
under this
Part.
Power to
detain, arrest
or seize.
Cap C28,
LFN, 2004.
Definition of
terms under
this Part.
Cap. F28,
LFN, 2004.- 97 -2023  No.  35 A 645 Nigeria Customs Service Act, 2023
and not more than ten per cent of pure alcohol, but does not mean fermented
liquor of a kind made elsewhere otherwise than upon the licensed premises of
a brewer for sale, which the Service accepts as a liquor usually made by local
methods in or about Nigeria ;
"bonded warehouse " means a warehouse —
(a) subject to bond or other conditions as may be specified in
regulations ; and
(b) which is not situated on the manufacturer's production premises and
into where excisable goods may be placed without giving rise to a dutiable
transaction as a result of the removal of the excisable goods from the
production premises into the warehouse which otherwise may be taken to
be a dutiable transaction ;
"brewer" means a person carrying on brewing trade or business and holds a
valid excise license for that purpose ;
"excise trader " means any person carrying on a trade or business under any
applicable provision of the excise laws, whether or not that trade of business is
a trade or business requiring an excise license ;
“gravity” and “original gravity ” have the meaning contained under section
195 of this Act ;
"mentholate " means the denaturing of spirit and " mentholate " and
expressions of like kind shall be constructed accordingly ;
"percent of pure alcohol " means the percentage of ethyl alcohol by volume
at 15.6 degrees centigrade or 60 degrees fahrenheit ;
"spirit" means ethyl alcohol and includes all liquors mixed with ethyl alcohol
and all mixtures compounded with or prepared from ethyl alcohol which on a
sample analysis at any time is found to contain not less than 2.5  per cent of
pure alcohol, but does not include methylated spirits or other denature spirits,
or wine, beer, cider, perry or other fermented liquors which do not contain
more than 20  per cent of pure alcohol ;
"sugar" means sugar of any description and any saccharine substance, extract
or syrup and includes any material capable of being used in brewing except
malt or corm ;
"tobacco manufacturer " means a person carrying on a trade or business as
a tobacco manufacturer and holds a valid license for that purpose ; and
"wine" means any liquor made or sold as a description of wine or as a
substitute for wine and which, on a sample analysis at any time, is found to
contain no more than 24.5  per cent of pure alcohol, with the exception of palm
wine or any other wine of a kind produced elsewhere than upon the licensed
premises of a distiller for sale, which the Service accepts as produced by local
methods in Nigeria.- 98 -A 646 2023   No.  35 Nigeria Customs Service Act, 2023
170.—(1) For the purpose of this Act, excise duty shall be —
(a) imposed and chargeable on excise goods produced in the Excise Factory ;
and
(b) collected at the time a dutiable transaction occurs.
(2) The excise duty to be imposed shall be based on the value of excisable
goods or by a stated amount per unit of excisable goods, as specified in the
regulations.
(3) In the case of excisable goods produced in the customs territory, the
dutiable transaction is the removal of excisable goods from the production
premises, however goods are not considered to be removed from the production
premises during the time they are stored in a bonded warehouse.
(4) For imports, the dutiable transaction is the entry of excisable goods into
the customs territory of Nigeria, and the term "entry" for excise duty purpose has
the same meaning as for customs purposes.
(5) Goods removed from the production premises for export or for loading
as stores on a vessel bound out of Nigeria are exempted from excise duties.
(6) The Service may by regulations specify restrictions and make provisions
for accounts to be rendered for goods exempted from excise duties.
171.  The Service shall ensure the monthly collection of excise Customs
duties on excisable goods and the duty due for each month shall be paid by a
manufacturer of excisable goods within the first 21 working days of the succeeding
month, failure of which the duty shall attract a penalty of 10  per cent  of the
amount due for each month the excise duty due remains unpaid.
172.—(1) Where excise duty is based on number of units, the amount of
excise duty is the stated amount per unit multiplied by the quantity of units.
(2) Where the excise duty is based on the value of the excisable goods, the
amount of excise duty is a percentage of value determined by multiplying the
value of the excisable goods by the excise duty rate.
(3) For excisable goods produced in the customs territory, the value of
excisable goods is determined on the basis of the compensation receivable by the
duty payer from the customer or any other person excluding excise duty and
value added tax, but not more than the ex-factory gate which is the value at which
the product will ordinarily be sold at the factory gate which is exclusive of selling
and distribution expenses, related charges and other non-production related
expenses excise duty and value added tax and if the producer sells at both wholesale
and the retail, the value used for excise duties purposes is the ex-factory price.
(4) For imports, the amount of the dutiable transaction is the customs value
of the goods, determined in accordance with customs law, but not less than the
cost, insurance and freight invoice exclusive of other charges and levies excludingImposition of
excise duty.
Collection of
excise
Customs
duties.
Amount of
excise duty.- 99 -2023  No.  35 A 647 Nigeria Customs Service Act, 2023
excise duty and value added tax, plus the amount of customs duties and other
Customs duties payable on the import of the goods into the customs territory
excluding excise duty and value added tax.
(5) Except for returnable containers, the price of the container is included
in determining the value of excisable goods.
(6) The manufacture of excisable goods without a valid license is prohibited
and a license is required to meet the conditions specified under the Part.
173.—(1) Excisable goods are those goods as may be specified in regulations
made under this Act.
(2) The amount of excise duty imposed on excisable goods is the amount
specified under this Part and in regulations made by the Service.
PART XXIV—M ANUFACTURE  OF SPIRITS
174.—(1) A person shall not manufacture spirits whether by distillation of
fermented liquor or by any other process, without a valid spirits manufacturer
excise license, issued subject to conditions specified under this Act.
(2) A person to whom an excise license has been issued and who carries on
business in accordance with the conditions of that license, is authorised to —
(a) manufacture spirits, whether by distillation of a fermented liquor or by
any other process ;
(b) process or use a still for distilling, rectifying or compounding spirits ;
(c) distil or process any low wines or feints ; or
(d) brew, make or possess any wort wash fit for distillation.
175.—(1)  The Minister shall make regulations, to bring into full effect the
provisions of this Part.
(2) The regulations referred to in subsection (1) shall include provisions —
(a) to control the manufacture of spirits, whether by distillation of a fermented
liquor or by any other process for the purpose of calculating, securing and
collecting the excise duty on spirits ;
(b) to regulate the removal of spirits from the premises of a spirits'
manufacturer or in or out of a bonded warehouse ; and
(c) restricting the delivery of immature spirits for use in Nigeria.
176.—(1) Any person who fails to comply with regulations made under
section 184 of this Act is liable on conviction to penalty of up to N 2,000,000 or
such other amount as may be specified by regulations.
(2)  In addition to the penalty specified in subsection (1), the spirits, vessels,
utensils, or materials used for distilling or otherwise manufacturing or preparing
spirits without a license shall be forfeited.Excisable
goods.
License to
manufacture
spirits.
Power to
regulate the
manufacture
of spirits.
Contravention
of regulations.- 100 -A 648 2023   No.  35 Nigeria Customs Service Act, 2023
(3) Where an account is taken by an officer in charge and a discrepancy
occurs in the quantity of spirit in the records of spirits manufacturer, and the
quantity that ought to be in that manufacture's record, according to the officer's
record or records kept in accordance with the requirement of section 175 of this
Act, then —
(a) if an excess is found, the excess is subject to forfeiture ; and
(b) if a deficiency is found that cannot be accounted for to the satisfaction
of the Service, the spirits manufacturer is liable to pay a fine double the excise
duty on the spirits or pure alcohol in a quantity equal to the quantity of the
deficiency.
177.—(1) An unauthorised person shall not carry on any of the activities
listed under section 181 of this Act.
(2) An unauthorised person who contravenes the provision of section 181
of this Act commits an offence and is liable on conviction to a fine of N 2,000,000
or imprisonment for a term of one year.
(3) Where there is insufficient evidence to convict a person for an offence
under section 181 of this Act, and it is proved that the offence was committed on
a part of premises belonging to or occupied by that person in such circumstances
that it could not have been committed without that person's knowledge, that person
is liable on conviction to a fine of N 1,000,000 or imprisonment for a term of 6
months.
(4) All spirits, stills, vessels, utensils, wort, wash, and other material for
manufacturing, distilling or preparing spirits found in the possession of any person
found to have committed an offence under section 181 of this Act, or found on
any premises on which such an offence has been committed, are subject to
forfeiture.
(5) Notwithstanding any other provision contained in this Act relating to
seized goods, an officer who seized any such goods under subsection (4) may at
his discretion spill, break or destroy the seized goods.
178.—(1) It is unlawful for a person to do any of the following —
(a)  conceal in, or without the consent of the custom officer in charge,
remove from, the premises of a spirits' manufacturer any wort, wash, low wines,
feints or spirits ;
(b)  knowingly buy or receive any wort, wash, low wines, feints, or spirits
that have been concealed or removed ;or
(c)  knowingly buy, receive, or possess any spirit which have been removed
from the production premises before the excise duty payable on the spirits
have been paid or secured.
(2)  Any person who violate the provisions of subsection (1) commits an
offence and is liable on conviction to, pay a fine of six times the value of theOffences.
Offences of
unauthorised
removal of
spirits.- 101 -2023  No.  35 A 649 Nigeria Customs Service Act, 2023
goods or N 2,000,000, whichever is greater, or imprisonment for a term of two
years or both in addition to forfeiting the goods.
179.—(1) It is unlawful to methylate spirits without a spirits' manufacturer
excise license, as defined under subsection (2), containing the specific
authorisation to methylate spirit.
(2) The Service may authorise a licensed spirits manufacturer to methylate
spirits and a person authorised to methylate spirit in this Act is to be known as an
authorised methylator.
(3) The Service may at any time on reasonable grounds revoke or suspend
an authorisation granted under this section.
180. The Minister may make regulations —
(a) regulating the methylation of spirits ;
(b) for the maintenance of records of spirits which may be used, and the
substances which may be mixed with spirits for methylation ; or
(c) prescribing the manner in which accounts are to be kept of stock of
methylated spirits in the possession of an Authorised methylator.
181.—(1) The provision of this section applies to methylated spirits, methyl
alcohol, or any mixture containing methylated spirits ormethylated alcohol.
(2)  It is unlawful for any person to —
(a) prepare or attempt to prepare liquor to which this section applies for use
as beverages or as a mixture with a beverage ;
(b) sell the liquor produced contrary to the provision of paragraph (a),
whether prepared or not, as beverages or mixed with a beverage ;
(c) use any liquor or its derivative in the preparation of any article capable
of being used wholly or partially as a beverage or internally as a medicine ; or
(d) sell or possess an article in the preparation of which the liquor or any
derivative thereof has been used ; or
(e) except as may be permitted by the Service and in accordance with
conditions imposed by the Service, purify or attempt to purify liquor or, after
the liquor has once been used, to recover or attempt to recover the spirit or
alcohol contained in the liquor by distillation or condensation or in any other
manner.
182.—(1) When an account is taken by an officer in charge and a balance
arrived at as to the quantity of methylated spirits in the stock of a spirit
manufacturer, and the quantity at hand differs from the quantity that ought to be
in the manufacturer's possession according to the records kept by the Service in
compliance with the provisions of this Act then —
(a) if an excess is found, the excess is subject to forfeiture ;Authority to
manufacture
methylated
spirits.
Power to
regulate
methylated
spirit.
Prohibition on
the use of
methylated
spirits.
Penalties.- 102 -A 650 2023   No.  35 Nigeria Customs Service Act, 2023
(b) if a deficiency is found that cannot be accounted for to the satisfaction
of the Service, the spirits manufacturer is liable to pay a fine double the excise
duty on spirits of pure alcohol in quantity equal to the quantity of the deficiency.
(2) Any person who fails to comply with any regulations made under section
180 of this Act commits an offence and is liable on conviction to a fine of
N1,000,000 or imprisonment for a term of sixmonths or both, for each act
constituting the contravention of the provision of subsection (1) and the spirits or
methylated spirits that are the object of non-compliance is liable to forfeiture.
(3)  Any person who contravenes the provision of section 181 of this Act
commits an offence and liable on conviction to a fine double the duty payable or
N1,500,000 or imprisonment for a term of two years, and the liquor in respect of
which the offence was committed is subject to forfeiture.
(4)  Any person who methylates spirits without authorisation commits an
offence and is liable on conviction to a fine of N 2,000,000 or imprisonment for a
term of two years or both.
PART XXV—M ANUFACTURE  OF BEER
183.  A person shall not brew without an excise license, issued subject to
conditions specified in this Part.
184.  The Minister may make regulations —
(a) regulating the manufacture of  beer for calculating, securing and
collecting the excise duty on alcoholic beverages ; and
(b) as to the books and other documents relating to sugar to be kept by
brewers.
185.—(1) For the purposes of excise duty—
(a) the expression "gravity" in relation to any liquid means the ratio of the
weight of a volume of the liquid to the weight of an equal volume of distilled
water, the volume of each liquid being computed as at 15.56 degrees centigrade
or 60 degrees fahrenheit ;
(b) where the gravity of any liquid is expressed as a number of degrees, that
number shall be the said ratio multiplied by one thousand ; and
(c) the expression "original gravity" in relation to any liquid in which
fermentation has taken place means its gravity before fermentation.
(2) The gravity of any liquid at any time shall be ascertained by such means
as the Service may approve and the gravity so ascertained shall be deemed to be
the true gravity of the liquid.Licensing
requirement
and excise
duty on
production of
beer.
Power to
regulate the
manufacture
of beer.
Ascertaining
gravity of
liquids.- 103 -2023  No.  35 A 651 Nigeria Customs Service Act, 2023
186.—(1) Any person who fails to comply with the regulations made under
section 184 of this Act commits an offence and is liable on conviction to a fine of
N20,000,000 or imprisonment for a term of five years or both, and any goods or
article in respect of which the non-compliance was committed shall be subject to
forfeiture.
(2) When an account is taken by the proper officer of sugar in a brewer's
possession and the quantity on hand differs from the quantity that ought to be in
the brewer's possession according to the Service record or records kept in
compliance with section 184 of this Act, if —
(a) an excess is found, the excess is subject to forfeiture ; or
(b) a deficiency is found, and the quantity in the brewer's possession is less
by more than 2  %  than the quantity which ought to be in the brewer's possession
and is not accounted for to the satisfaction of the Service, the deficiency beyond
2 %  is deemed to have been used in the brewing of beer without the particulars
thereof recorded in compliance with regulations and excise duty shall be charged
as if that deficiency had been used.
(3) Where a brewer conceals any worts or beer, so as to prevent the officer
in charge from taking an account of the worts or beer, the concealed items shall
be subject to forfeiture.
187.—(1) Any person who brews beer, other than under and in accordance
with an excise license, commits an offence and is liable on conviction to a fine of
N20,000,000 or imprisonment for a term of five years or both, and the beer,
worts, vessels, utensils, or materials used or which can be used for brewing, in
the person's possession shall be subject to forfeiture.
(2) A brewer who commits an offence under this Part, where after particular
of any worts or beer have been recorded by the brewer under regulations made
under section 184 of this Act, mix sugar with the worts or beer so as to increase
the quantity, gravity, or original gravity of the worts or beer.
(3) Any person who commits an offence under subsection (2), is liable on
conviction to a fine of N10,000,000 or imprisonment for a term of five years or
both, and the affected worts or beer shall be forfeited.
PART XXVI — M ANUFACTURE  OF TOBACCO AND ITS SUBSTITUTES
188. A person shall not manufacture any description of excisable tobacco
and its substitutes without a valid tobacco manufacturer excise license, issued
subject to conditions under Part XXIX.
189. The Board may authorise the manufacture of tobacco by a tobacco
manufacturer for securing the excise duty on tobacco and tobacco substitutes.Penalties.
Offences.
Licensing
requirement
for tobacco
manufacture
and its
substitute.
Power to
regulate the
manufacture
of tobacco and
its substitute.- 104 -A 652 2023   No.  35 Nigeria Customs Service Act, 2023
190. Payment of excise duty on manufactured tobacco and its substitutes
may be deferred, subject to conditions specified in the regulations, but not beyond
the 21st day of the month following the month in which the tax became due,
provided that such deferred payment must be accompanied by an excise duty
returns made in the form and manner specified by the Service.
191.—(1) Any person who fails to comply with any regulations made under
section 189 of this Act commits an offence and is liable on conviction to a fine of
N20,000,000 or imprisonment for a term of five years or both, and the goods or
materials in respect of which the non-compliance was committed is liable to
forfeiture.
(2) Where a discrepancy occurs in the account taken by a proper officer and
the balance arrived at of the quantity of tobacco and its substitutes in the factory
of a tobacco and its substitutes manufacturer and in the quantity on hand differs
from the quantity that ought to be in the manufacturer's possession according to
the records kept by the Service in compliance with the provisions of this Act,
then if —
(a) any excess is found, the excess is subject to forfeiture ; and
(b) Where a deficiency is found that cannot be accounted for to the
satisfaction of the Service, the tobacco manufacturer is liable to pay a penalty
of double the excise duty on a quantity of manufactured tobacco equal to the
quantity of the deficiency.
192.—(1) Any person who manufactures tobacco otherwise than under and
in accordance with an excise license commits an offence and liable on conviction
to a fine of N 20,000,000 or imprisonment for a term of five years or both.
(2) Where tobacco and its substrates are manufactured by an unlicensed
person or where an unlicensed person possesses any plant, equipment or materials
that are capable of being used for the manufacture of tobacco and its substrates,
the manufactured tobacco, its substrates and any plant, equipment or material are
subject to forfeiture.
PART XXVII—M ANUFACTURE  OF CARBONATED  DRINKS
193.  A person shall not manufacture carbonated drinks and other beverages
without an excise license, issued subject to conditions specified in Part XXIX.
194. The Minister shall make regulations —
(a) regulating the manufacture of carbonated drinks ;
(b) for calculating, securing and collecting the excise duty on carbonated
drinks ; andDeferral of
payment.
Penalties and
offences.
Offences.
Licensing
requirement
and tax on
production of
carbonated
drinks and
other related
beverages.
Power to
regulate the
manufacture
of carbonated
drinks.- 105 -2023  No.  35 A 653 Nigeria Customs Service Act, 2023
(c) as to the books and other documents relating to sugar to be kept by
carbonated drinks manufacturer.
195.—(1) For the purposes of excise duty—
(a) the expression "gravity" in relation to any liquid means the ratio of the
weight of a volume of the liquid to the weight of an equal volume of distilled
water, the volume of each liquid being computed as at 15.56 degrees centigrade
or 60 degrees fahrenheit ;
(b) where the gravity of any liquid is expressed as a number of degrees that
number shall be the said ratio multiplied by 1,000 ; and
(c) the expression "original gravity" in relation to any liquid in which
fermentation has taken place means its gravity before fermentation.
(2)  The gravity of any liquid at any time shall be ascertained by such means
as the Service may approve and the gravity so ascertained shall be deemed to be
the true gravity of the liquid.
196.—(1) Any person who fails to comply with regulations made under
section 194 of this Act commits an offence and is liable on conviction to a fine of
N20,000,000 or imprisonment for a term of five years or both and any goods or
article in respect of which the non-compliance was committed shall be subject to
forfeiture.
(2) When an account is taken by the proper officer of sugar in a
manufacturer’s possession and the quantity on hand differs from the quantity that
ought to be in the manufacturer’s possession according to the Service record or
records kept in compliance with section 194 of this Act, if —
(a) an excess is found, the excess is subject to forfeiture ; or
(b) a deficiency is found, and the quantity in the manufacturer possession
is less by more than 2  % than the quantity which ought to be in the brewer's
possession and is not accounted for to the satisfaction of the Service, the
deficiency beyond 2  % is deemed to have been used in the manufacture of
carbonated drinks without the particulars thereof recorded in compliance
with regulations and excise duty shall be charged as if that deficiency had
been used.
(3) Where a manufacturer of carbonated drinks conceals any carbonated
drinks, so as to prevent the officer in charge from taking an account of the
carbonated drinks, the concealed items shall be subject to forfeiture.
197.—(1) Any person who manufactures carbonated drinks other than under
and in accordance with an excise license, commits an offence and is liable on
conviction to a fine of N 20,000,000 or imprisonment for a term of five years or
both and the carbonated drinks, vessels, utensils, or materials used or which can
be used for manufacturing, in the person's possession shall be subject to forfeiture.Ascertaining
gravity of
liquids.
Penalties.
Power to
revoke or
suspend
license.- 106 -A 654 2023   No.  35 Nigeria Customs Service Act, 2023
(2) A manufacturer of carbonated drinks commits an offence under this
Part where, after particulars of any carbonated drinks have been recorded by the
manufacturer under regulations made under section 194 of this Act, mix sugar
with the carbonated drinks so as to increase the quantity, gravity, or original gravity
of the carbonated drinks.
(3) Any person who commits an offence under subsection (2) is liable on
conviction to a fine of N 20,000,000 or imprisonment for a term of five years or
both, and the affected carbonated drinks shall be forfeited.
PART XXVIII—M ANUFACTURE  OF OTHER GOODS SUBJECT TO EXCISE TAX
198. The provisions of this section apply to other excisable goods other
than spirits, beer and tobacco as may be specified in the regulations.
199. It is unlawful to manufacture excisable goods referred to in section
198 of this Act without an excise license issued, subject to conditions specified in
section 202 of this Act.
200. The Service may make regulations —
(a) regulating the manufacture of goods to which section 198 of this Act
applies ;
(b) for calculating, securing and collecting the excise duty on the goods ;
(c) for the exportation or loading of the goods as stores in accordance
with the customs laws without payment of the excise duty chargeable on the
goods ; and
(d) as to the books, accounts and other documents relating to the goods to
be kept by manufacturers.
201.—(1) It is unlawful to manufacture excisable goods subject to section 202
of this Act otherwise than under and in accordance with an excise license, and any
excisable goods a person makes or possesses without a proper license, and any plant,
materials, vessels, utensils, or other material the person possesses that are capable of
being used in the manufacture of the goods, are subject to forfeiture.
(2) A person who manufactures or possesses excisable goods and services
without a proper license commits an offence and is liable on conviction to a fine
of N5,000,000 or imprisonment for a term of three years.
(3) Failure to comply with any regulation made under section 200 of this
Act constitutes an offence and any goods or article in respect of which the offence
was committed are subject to forfeiture and a person convicted is liable to a fine
of N5,000,000 or imprisonment for a term of three years or both.
PART XXIX — G ENERAL PROVISIONS RELATING TO EXCISE LICENSES
202.—(1) Subject to the provisions of this Act, an application for an excise
license relating to any premises in which any goods are manufactured, shall be in
such form and shall contain such particulars as the Service may prescribe.Other goods
subject to
excise tax.
License to
manufacture
excisable
goods.
Power to make
regulations.
Offences.
Conditions of
issuance of
excise license.- 107 -2023  No.  35 A 655 Nigeria Customs Service Act, 2023
(2) The Service may in accordance with existing regulations refuse to issue
an excise license to any person or in respect of any premises.
(3) Where the Service approves an application for an excise license under
this Act or under any other enactment, it shall issue the license —
(a) if the license is one of which the applicant must pay a fee, only after
verifying that the fee has been paid ; and
(b) only after verifying that the licensee has posted a financial guarantee in
accordance with the requirement of this Part.
(4) An excise license shall be in such form as the Service may direct and
shall expire on the 31 December, in the year of issue.
(5) An excise license shall be issued in respect of one set of premises only,
and a person manufacturing excisable goods on multiple premises shall be required
to have separate licenses for each location.
203. The Service may by notice in writing revoke or suspend any excise
license if the holder of such license has —
(a) been convicted of an offence under the excise laws ;
(b) been convicted of any offence involving dishonesty or fraud ;
(c) become bankrupt or has entered into any arrangement or compromise
with or for the benefit of the creditors of the holder ;
(d) failed to maintain a financial guarantee in accordance with this Act ; or
(e) failed to pay any excise duty when due and payable.
204.—(1) If any excise license has been revoked, suspended, expired and
has not been renewed, the licensee shall —
(a) immediately cease to manufacture the goods in respect of which the
license was issued ;
(b) promptly pay any due and outstanding excise duty on any excisable
goods manufactured under the license ; and
(c) not dispose of any materials on the premises to which the license relates
except in accordance with any conditions the Service may impose.
(2) Any person who fails to comply with the provisions and conditions imposed
under this section commits an offence and is liable on conviction to a fine of N 2,000,000
or an imprisonment for a term of two years or both, and any plant, equipment, excisable
goods, or materials relating to non-compliance shall be forfeited.
205.—(1) The Service may, for the purpose of ensuring proper excise control,
require the holder of an excise license, at the holder's expense, to provide and
maintain at the licensed premises —Power to
revoke or
suspend
license.
Effect of
revocation.
Provision of
office space,
facilities and
accommodation
by an excise
license holder.- 108 -A 656 2023   No.  35 Nigeria Customs Service Act, 2023
(a) office, lavatory, and sanitary accommodation, with appropriate furniture,
lighting and cleaning, for use by a duly authorised officer ; and
(b) appliances and other facilities reasonably necessary to enable the officer
in charge at any time to take account of or make an examination or search or to
perform any of his duties at the licensed premises.
(2) A holder of an excise license shall also be required to provide a suitable
living accommodation for the officer and where required, for members of the
officer's household, where in the opinion of the Service, it is desirable that the
officer should reside on or be near the premises for which the excise license is
granted.
(3) If any holder of an excise license fails to comply with the requirements
of subsections (1) and (2), the Service may revoke or suspend the excise license.
(4) The holder of an excise license must provide and maintain such fittings
as are required for the purpose of affixing a lock that the officer in charge may
require the license holder to affix to the licensed premises, or any part of the
premises, or to any vessel, utensil, or any other apparatus whatsoever kept on the
premises, and in default —
(a) the fitting may be provided or any work necessary for its maintenance
to be carried out by the officer in charge, and the license holder shall, on
demand, pay the expenses so incurred ; and
(b) if the license holder fails to pay the expenses on demand, the holder
shall in addition be liable on conviction to a fine of N 1,000,000 or imprisonment
for a term of six months.
(5) The license holder is liable on conviction to a fine of N 2,000,000 or
imprisonment for a term of two years or both, if the license holder or the license
holder's agent or servant —
(a) willfully destroys or damages the fitting or the lock or key provided for
use on the licensed premises or a label or seal placed on the lock ;
(b) improperly obtains access to a place or article secured by the lock ;
(c) has the fitting or any article intended to be secured by means of the lock
so constructed that the intention is defeated.
206.—(1) Every holder of an excise license shall keep at the licensed
premises all records required under the excise laws, and shall make the required
entries relating to the manufacture, storage and delivery of excisable goods and
materials, and each entry shall be made legibly and shall not be altered in any
manner other than by cancellation, or by amendment.
(2)  All records required to be kept under the provisions of the excise laws
shall at all times be available for inspection by the proper officer, and the officer
may take copies of the records.Books and
records.- 109 -2023  No.  35 A 657 Nigeria Customs Service Act, 2023
(3) Records may be kept in electronic form, subject to safeguards and
conditions as the Service may specify in the regulations.
(4) An excise license holder who contravenes any of the provisions of this
section isliable on conviction to—
(a) a fine of N5,000,000 and N50,000 for every day the default continues ;
or
(b)  imprisonment for a term of three years.
207.—(1) Further to the requirement to comply with the provision of
section 202 of this Act, a license holder, whenever required by the Service shall
within the specified time frame —
(a) produce for inspection invoices, books or document, including electronic
records in the license holder's possession relating to any excisable goods that
the holder manufactured during the preceding 12 months ;
(b) answer questions regarding the description, manufacture, quantity,
weight, volume, selling price, consignee, destination, cost of production, or
manufacturer's profits, or any other matter relating to the manufactured goods
which the Service may reasonably require for the purpose of carrying out the
provisions of the excise laws or any regulations made under the excise laws ;
(c) produce any evidence the Service may deem necessary in support of any
information furnished ; and
(d) make excise duty in the form and details and at such intervals as the
Service may by regulations prescribe.
(2) The Service may require an excise license holder to submit annually, or
at such other time as the Service may require, a certificate of audit by an approved
accountant certifying —
(a) the correctness of all the books and records, including electronic records,
required by or under this Act to be kept by the holder of the excise license ; and
(b) any of the matters referred to in subsection (1) (b) as the Service may
require.
(3) For the purpose of this section, an "approved accountant" means an
accountant who is a member of one of the professional bodies that the Service,
by notice in the Federal Government Gazette, has declared to be approved for the
purposes of this section.
(4) A license holder who without reasonable cause fails to comply with the
requirements of this section commits an offence and is liable on conviction to —
(a) a fine of N 5,000,000 and N 50,000 for every day the default continues ;
or
(b)  imprisonment for a term of three years.Furnishing of
information.- 110 -A 658 2023   No.  35 Nigeria Customs Service Act, 2023
208.—(1) Goods subject to excise duty and which have been manufactured by
virtue of any provision of the excise laws or of any regulations made thereunder ;
shall not be removed from the premises of manufacture unless the manufacturer
delivers to the proper officer an entry of the goods in the form and manner
containing such particulars as the Service may by regulations prescribe.
(2) Where goods declared in accordance with subsection (1) are found,
whether before or after their removal from the premises of manufacture not to
correspond with the declaration made the goods shall immediately be forfeited.
(3) Any person who removes or causes the removal of manufactured goods
without an entry made in accordance with the requirement of subsection (1),
commits an offence and is liable on conviction to pay a fine six times the value of
the goods or N 5,000,000 whichever is greater.
209.—(1) Where the excise laws require a person to make entry of any
premises, plant or equipment, the entry shall be made in manners containing the
particulars, and the premises, plant, or equipment shall be marked, and kept
marked, in such form as the Service may direct.
(2) Where a person who is required to make entry of any premises, plant, or
equipment is a body corporate, the entry shall be signed by a director, general
manager, Secretary, or other similar officer of the body, and except where authority
for that person to sign has been given under the seal of the body, the entry shall be
made under that body's seal.
(3) Where a person making entry into any premises, plant, or equipment
fails to comply with the directives of the Service under this section, that person is
liable to a fine of N 1,500,000.
210.—(1) The Service may at any time, by notice in writing to the person
who made and signed an existing entry requiring that person to make a new entry
of any premises, plant, or equipment to which the existing entry relates, and the
notice is valid if addressed to the person at, any premises for which the person
signed an existing entry.
(2) The existing entry under subsection (1) shall, without prejudice to any
liability incurred, become void at the expiration of 14 days from the delivery of
the notice.
(3) Where the person who made the entry of any premises absconds or quits
possession of the premises and discontinues the trade in respect of which the
entry was made, the Service may permit a further entry to be made of the premises
by some other person and the former entry shall be deemed to have been withdrawn
and no longer valid.
211.—(1) Where a person uses premises, plant, or equipment required to
be entered for excise duty purposes without entry having been duly made, thatDeclaration of
goods leaving
premises.
Making of
entries.
New or further
entries of the
same
premises.
Offences in
connection
with entries.- 111 -2023  No.  35 A 659 Nigeria Customs Service Act, 2023
person is liable to a fine of N 5,000,000, and the plant, equipment, or excisable
goods found on the premises are liable to be forfeited.
(2) Where a person who has made entry of any premises, plant, or equipment
fraudulently uses the premises, plant, or equipment for any purpose other than
for the purpose for which an entry was made, the person commits an offence and
is liable on conviction to a fine of N 5,000,000 and the plant or equipment used
for the fraudulent purpose shall be forfeited.
212.—(1)  A Proper officer may at any time enter upon any premises without
a warrant in respect of which an entry was made, or is required under the excise
laws to be made, or any other premises owned or used by an excise trader for the
purpose of ensuring compliance with provisions of excise laws and regulations
made under the excise laws.
(2) An officer who demands admission into the premises referred to in
subsection (1) shall identify himself at the entrance, and if not immediately
admitted, the customs officer and any person assisting the customs officer in the
execution of his duties under this Act may use reasonable force as a last resort to
enter the premises, including, when other means are ineffective, breaking open
any door or window of the premises or breaking through any wall of the premises
for the purpose of entering into the premises.
(3) A customs officer who has reasonable grounds to suspect that anything
subject to forfeiture under this part is in or upon land or premises other than those
of an excise trader may enter upon those premises, if need be by force, and search
the land or premises and seize and remove anything the officer has reasonable
grounds to believe to be subject to the forfeiture.
(4) An officer may inspect the premises and search for, examine, and take
account of any machinery, vessels, utensils, goods or materials belonging to or in
any way connected with that trade.
(5) An officer is authorised to make an account of and determine the balance
of the quantity of stocks on hand on the premises of an excise license-holder.
(6) An officer who enters premises for excise duty purposes shall carry out
his duties in an efficient and professional manner and, whenever compatible with
effective excise duty enforcement, accommodate the reasonable convenience of
owners or occupiers of premises regarding the time, place, and manner of a visit.
(7) An officer acting in accordance with the provisions of subsections (1)
or (2) shall be given immediate access to the premises and an excise trader or any
other person who refuses an officer immediate entry into any land or premises,
commits an offence and is liable on conviction to a maximum fine of N 1,500,000
or imprisonment up to one year, or both.Power to enter
premises.- 112 -A 660 2023   No.  35 Nigeria Customs Service Act, 2023
213.—(1) The Service has power to require from an excise trader to —
(a) produce for inspection, as and when required by the customs notice in
writing, all invoices and other books or documents, including electronic records
in the trader's possession that are or may be relevant to goods liable to excise
duty purchased or sold by the trader during the 12 month period, or any part
thereof, preceding the date the notice is served ;
(b) furnish answers to a proper officer's questionnaire regarding the
description, quantity, weight, volume, purchase price, selling price, consignor,
consignee, destination, or other matter relating to excisable goods ; and
(c) produce any evidence that a customs officer may reasonably require in
support of the trader's responses.
(2) An excise trader who without reasonable cause fails to comply with the
requirement of this section is liable to pay a fine of N 5,000,000 for the failure to
provide the required information and N 50,000 for every day in default.
214.—(1)  The Service, in cooperation with or through any national agency
authorised by law to regulate toxic or dangerous substances, by notice in the
Federal Government Gazette prohibit the use of a substance, whether solid, liquid,
or gas in the manufacture or preparation for sale of excisable goods.
(2) The Service may publish directly a notice referred to in subsection (1) if
it appears to its satisfaction that —
(a) the substance is used, or is capable of being used, in the manufacture or
preparation for sale of excisable goods ;
(b) the substance is toxic or dangerous ;
(c) when used to manufacture excisable goods, the substance produces a
toxic or dangerous chemical or artificial extract, product, or by-product ; or
(d) the use of the substance may prejudicially affect the interest of revenue.
(3) A person who knowingly makes use of a prohibited substance in the
manufacture of the excisable goods commits an offence and is liable on conviction
to a fine of at least N 20,000,000 or imprisonment for a term of three years or
both, and the excisable goods forfeited.
(4)  A person in whose possession any prohibited substance is found commits
an offence and liable on conviction to a fine of N 20,000,000 or imprisonment for
a term of three years or both.
(5)  Every director and principal officers of a body corporate who contravene
the provision of this section is personally liable and shall be proceeded against
and punished as provided under subsections (3) and (4).
215.—(1) Where any excise duty remains unpaid after a demand for
payment, in accordance with the provision of this part has been made, the Service
may authorise the levying of a distress trader upon —Power to
obtain
information
from excise
trader.
Power to
prohibit the
use of certain
substance.
Power to
distrain where
excise Customs
duties remain
unpaid.- 113 -2023  No.  35 A 661 Nigeria Customs Service Act, 2023
(a) the goods, chattels and effects of the manufacturer of the goods in respect
of which the excise duty remains unpaid ; and
(b) all machinery, plant, tool, ships, vehicles, animals, goods and effects
used in the manufacture, sale or distribution of excisable goods found in any
premises or on any land in the use or possession of such manufacturer or of
any person on his behalf or in trust for him.
(2) The distrain procedure to be adopted by the Service in carrying the
power conferred by this section shall be as prescribed in the regulations exercisable
through a warrant authorising a person or an officer to levy by distress the amount
of Customs duties due.
(3) For the purpose of levying distress under this section, a person authorised
in writing by the Service may execute any warrant of distress using any reasonable
force to enter any building if necessary and as a last resort, breaking open any
building or place in the day time for the purpose of levying the distress.
(4) The authorised person or officer executing a warrant of distress may
request a police officer or any other law enforcement officer to assist and it shall
be the duty of any police officer or other law enforcement officer of whom the
request is made to aid and assist in the execution of the warrant of distress and in
levying the distress, unless in active pursuit of a suspect.
(5)  The levying of any distress shall be at the cost of the owner of any
property, goods, chattels, things or effects which shall be kept for 14 days, at the
end of which time, if the amount due in respect of the excise duty and the cost
and charges of any incidental to the distress are not paid, may be sold.
(6)  The proceeds of the sale are to be used for settlement of amounts due in
the following order —
(a) costs or charges of any incidentals to the sale and keeping of the
distress ;
(b) the amount due as excise tax ; and
(c) the residue, if any, to the owner of the things distrained upon, so long as
the owner makes a written request for payment within one year of date of sale.
(7) In exercising the powers of distress conferred by this section, the person
to whom authority is given may distrain upon all of the manufacturer's goods
chattels and effects, wherever they may be found.
(8) Where the manufacturer asserts that the levy of distress is made in error,
the Service may within the 14 days period provide the manufacturer with the
opportunity of an emergency hearing to prevent an erroneous sale.
216.—(1) Where goods otherwise subject to excise duty are allowed to be
removed tax-free from the premises of a licensed manufacturer, entered into for
the purpose of distrain because they are intended for an approved specified useRemoval of
goods without
payment of
excise duties.- 114 -A 662 2023   No.  35 Nigeria Customs Service Act, 2023
or purpose, no person shall be permitted to use or deal with the goods in a way
contrary to the specified use or purpose without the permission of the Service
and only after the payment of the excise duty due.
(2) Where goods otherwise subject to the excise laws are allowed to be
removed tax—free from the premises of a license manufacturer entered into for
the purpose of distrain, subject to a condition that they will not be sold or disposed
of in a similar manner without payment of excise duty or on payment of excise
duty at a reduced rate, no person is allowed to use or deal with the goods in a
contrary manner except with prior notification and authorisation of the Service
and only after payment of the excise duty due.
(3) Any person who knowingly uses or deals with any goods in contravention
of the provisions of subsections (1) or (2) commits an offence and is liable on
conviction to a fine of six times the value of the goods or N 1,000,000 whichever
is greater, and any goods used or dealt with in contravention of this section is
liable to forfeiture.
(4) The provisions of this section shall apply whether or not financial
guarantee, security, or collateral has been given for observance of the specified
use or purpose or the condition for the payment of excise payable, and forfeiture
of goods under this section shall not affect the liability of a person who has been
given a financial guarantee, security, or collateral.
217.—(1) An applicant for excise license is required to post a financial
guarantee, which must be maintained throughout the license periods.
(2)  The amount of the financial guarantee shall be determined by regulations.
(3)  An excise license holder may provide the financial guarantee by posting
a bank-bond, providing a deposit of funds to be held in escrow, or other form of
payment guarantee, subject to conditions and procedures specified by the
regulations.
218. An excise license holder, excise trader or any other affected person
who is dissatisfied with a penalty, seizure or forfeiture imposed under this part, or
who objects to the conduct of a customs officer in connection with the exercise
of his duties under this section may make objection to and be heard by the
Comptroller-General.
219.—(1) Where the Service has seized goods or other materials subject to
forfeiture under this Part, and a hearing before the Comptroller-General cannot
take place immediately, the licensed holder, excise trader or other affected person
may request for an emergency hearing, which may —
(a) be made within two working days of the seizure of goods or other
materials subject to forfeiture ;
(b) be made in writing directed to the Zonal Coordinators ; and
(c) state the reason why an emergency hearing is necessary.Financial
guarantee.
Right of
administrative
review.
Emergency
hearing.- 115 -2023  No.  35 A 663 Nigeria Customs Service Act, 2023
(2)  An emergency hearing may be denied unless it appears to at least one
member of the zonal review body that delay will harm the affected person in a
manner that cannot be adequately compensated for by a decision made after a
hearing in the normal course, and if the case involves distrain permitted under
section 215 of this Act, an emergency hearing is allowed only if the affected
person asserts that there is a material and factual error in the distress warrant or
by the executing officer as to the premises or things to be distrained.
(3) An emergency hearing, if allowed, may be held within seven working
days of receipt of the written request.
(4) Where the full zonal review body is not available for an emergency
hearing within the specified period, a member sitting alone may hear and decide
the case subject to confirmation by the zonal review body.
(5) In this section, “zone” refers to customs control zone, and “zonal
coordinator” and “zonal review body” shall be construed accordingly.
PART XXX—G ENERAL OPERATIONAL  POWERS AND CUSTOMS OFFENCES
220.  In this Part—
“administrative settlement ” means the procedures contained in this Part
under which the Service is empowered to settle a customs offence either by a
ruling or by means of concession settlement ;
“concession settlement ” means an agreement under which the Service agrees
to waive prosecution of a customs offence subject to undertakings by the person
or persons charged with the offence ;
“customs offence ” means a breach or attempted breach of customs law, and
a customs offence may be subject to civil or criminal penalties depending
upon the type and circumstances of the offence ;
“extended border search ” means non-routine border searches that occur
normally near the border, and extended border searches are permissible if they
meet the following three-part test —
(a) there is a reasonable certainty that a border crossing has occurred ;
(b) there is a reasonable certainty that no change in the condition of the goods,
luggage or person to be examined has occurred since the border crossing ; and
(c) there is a reasonable suspicion that criminal activity has occurred.
221.—(1)  An officer, if it appears to him that an aircraft is intended or
likely to depart for a destination outside Nigeria from any place other than a
customs control zone otherwise than as permitted in writing by the Service before
customs clearance is given there from, may give such instructions and take such
steps by way of detention of the aircraft or otherwise as appear to him necessary
in order to prevent the departure.General
provisionsand
interpretation
to this Part.
Power to
prevent flight
of aircraft.- 116 -A 664 2023   No.  35 Nigeria Customs Service Act, 2023
(2)  Any person who contravenes any instructions given under subsection (1)
commits an offence and is liable to a fine of N 5,000,000 or imprisonment for a
term of three years or both, and if the aircraft flies in contravention of any such
instruction or not withstanding any steps taken to prevent the flight, the operator of
the aircraft and the captain shall each, without prejudice to the liability of any other
person under this subsection, be severally liable unless he proves that the flight
took place without his consent or connivance.
222.—(1) Where at the expiration of a period of 21 calendar days from the
date of making report under the provisions of this Act, any ship, aircraft, or vehicle,
or where no such report was made, the date when it should properly have been
made, or such longer period as the Service may allow, any goods that are still on
the board of the ship, aircraft, or vehicle, the Service may authorise the detention
of that ship, aircraft or vehicle until —
(a) any expenses properly incurred in watching and guarding the goods
beyond the said period, and
(b) where the goods are removed, by virtue of of this Act, from the ship,
aircraft or vehicle to a Government warehouse, the expenses of that removal,
have been paid to the Service.
(2) Where, in the case of any dilapidated or other ship or aircraft coming,
driven or brought into Nigeria under legal process, by stress of weather or safety,
or in the case of any vehicle which suffers any mishap, it is necessary to station
any officer in charge, whether on board or otherwise, for the protection of the
revenue, the proper officer may detain that ship, aircraft or vehicle until any
expenses incurred have been paid to the Service.
223.—(1) For the purpose of the detention thereof under any power or duty
conferred or imposed by or under this Act or any other enactment, or for the
purpose of securing compliance with any provision of this Act or of any other
enactment, being a provision relating to the importation or exportation of goods—
(a) the proper officer may at any time refuse clearance of any ship or
aircraft ; and
(b) where clearance has been granted to a ship or aircraft any officer may at
any time while the ship or aircraft is within Nigeria demand that the clearance
shall be returned to him.
(2)  Any such demand may be made either orally or in writing to the master
of the ship or captain of the aircraft, and if made in writing may be served —
(a) by delivering it to him personally ;
(b) by leaving it at his last known place of abode ; or
(c) by leaving it on board the ship or aircraft with the person appearing to
be in charge or command.Power to
detain ship.
Power to
refuse or
cancel
clearance of
ship or
aircraft.- 117 -2023  No.  35 A 665 Nigeria Customs Service Act, 2023
(3) Where a demand for the return of clearance is made —
(a) the clearance shall forthwith become void ; and
(b) if the demand is not complied with, the master of the ship or the captain
of the aircraft is liable to a fine of N 5,000,000.
224.—(1) Without prejudice to any other provisions of this Act, the proper
officer may examine any goods carried or to be carried in a coasting ship —
(a) at any time while they are on board the ship ; or
(b) at any place to which the goods have been brought for loading, or at
which they have been unloaded from the ship, and for that purpose may require
any container to be opened or unpacked, and any such opening, unpacking or
any repacking shall be done by or at the expense of the master of the ship.
(2)  Without prejudice to any other provisions of this Act, the proper officer
may—
(a) board and search a coasting ship at any time during her voyage ;
(b) at any time require the master of a coasting ship to produce or bring to
him for examination a transire and any other document which should properly
be on board such ship ; and
(c) at any time ask the master of the ship such question concerning the ship,
the goods and persons carried therein and her voyage as he may think fit, and
if the master of the ship fails to produce or bring any such document to such
officer, or refuses to answer any question, he is liable to a fine of N 5,000,000.
225.—(1) The Service may make regulations as to the procedure to be
followed by ship chandlers going on board or disembarking from any ship in
Nigeria where such boarding or disembarking is for the purpose of trade.
(2) Without prejudice to the generality of the powers to make regulations
conferred by subsection (1), regulations made thereunder may in particular —
(a) enable the Service to specify by notice, the manner in which and the
period during which any trade may be carried on board any such ship by ship
chandler ;
(b) provide for the inspection by officers of the Service of ship chandlers
who are on board a ship for the purpose of trade ; and
(c) prescribe the form of application for and of the ship chandler's license to
be used for the purposes of this section.
(3) Any person who contravenes or fails to comply with any regulation
made under this section commits an offence and is liable on conviction to a fine
of Nl,500,000 and any goods or article in respect of which the offence was
committed is liable to forfeiture.Power to
examine
goods carried
in a coasting
ship.
Power to
regulate
boarding by
ship
chandlers.- 118 -A 666 2023   No.  35 Nigeria Customs Service Act, 2023
226.—(1) The person in charge of any ship, aircraft or vehicle employed in
the enforcement of the customs and excise laws —
(a) may take such ship, aircraft or vehicle to any place in Nigeria, and
(b) keep any such ship, aircraft or vehicle at any place in Nigeria for such a
time as he shall deem necessary,
and such person shall not be liable to any prosecution or action at law for so
doing.
(2) Any officer engaged in the enforcement of the customs and excise laws
may for that purpose patrol upon and pass freely over and enter any place in
Nigeria, and such officer shall not be liable for prosecution.
(3) Marine customs officers shall patrol and maintain surveillance freely
within Nigerian waters subject to the provisions of this Act.
(4) Nothing in this section shall authorise entry into any dwelling-house or
building.
(5) Any person who interferes in any way with any ship, aircraft, vehicle,
buoy, anchor, chain, rope or mark which is being used for the purpose of enforcing
the customs and excise laws commits an offence and is liable on conviction to a
fine of N2,000,000 or imprisonment for a term of two years or both.
(6)  Any person who fires upon any ship, aircraft or vehicle which is being
used for the purpose of enforcing the customs and excise laws or by an officer
while otherwise engaged in the execution of his duty commits an offence and is
liable on conviction to death.
227.—(1) The Service may without previous notice and at any time enter
any place, premises, or means of conveyance and make such examination and
inquiry as deemed necessary where there are reasonable grounds to suspect that
an offence has been committed under this Act.
(2) For an officer to execute his duties under this section, he shall obtain
from the Comptroller-General or his designee written authorisation to enter any
place or premises or means of conveyance and shall on demand by any person
concerned produce a copy of the written authorisation.
(3) An officer may exercise any of his powers referred to in subsection (1)
without a written authorisation if by reason of exigent circumstances, or in
exercising extended border search it would not be practical to obtain the
authorisation.
(4) Exigent circumstances include situations in which the delay necessary
to obtain a written authorisation would result in danger to human life or safety,
the loss or destruction of anything liable to seizure or evidence of a suspected
violation of customs and excise laws.Power to
patrol freely.
Power to
investigate
offences.- 119 -2023  No.  35 A 667 Nigeria Customs Service Act, 2023
(5) An officer may search any person who has arrived or is departing from
the customs territory if he suspects on reasonable and probable grounds that the
person has concealed on or about his person any thing which might contravene
the laws of the Federal Republic of Nigeria or anything that can be used as evidence
with respect to the contravention, or any goods or baggage the importation of
which is prohibited or restricted, provided that —
(a) a person shall not be searched by a person not of the same gender except
that in the case of a perception of immediate threat to the personal safety of the
customs officer or others the search shall be limited to a search for weapons ;
(b) internal body searches shall be conducted by a qualified medical
practitioner using procedures and apparatus considered to be reasonably safe
under the circumstances ; and
(c) the officer may terminate the search if he concludes that no reasonable
and probable grounds exist justifying the search.
(6)  The Service may by any regulations articulate reasons to progress from
less to more intrusive search techniques and the required approvals within the
Service chain of command for progression to more intrusive personal
examinations.
(7) To enforce the customs laws, the officers may enter and cross any private
property at any time to access the borders of Federal Republic of Nigeria.
(8) Subject to applicable laws, the Service may order the removal of any
dwelling or structure that is located within five meters of the borders and may
construct within this boundary area any fence, wall or other structure or create
another physical barrier to prevent the illegal crossing of the border.
(9) The Service may employ the use of modem scientific techniques and
technologies in the course of investigations when it becomes necessary.
228.—(1) Any person who knowingly and willfully acts or omits to act in
any matter, within the jurisdiction of the Service whether or not within the Federal
Republic of Nigeria, intended or capable of depriving the Service its lawful duties,
Customs duties, fees or other revenue through —
(a) falsifying, concealing or covering up by any trick, scheme or device a
material fact ;
(b) making any materially false, fictitious, or fraudulent statement or
representation whether written, electronic or verbal ; or
(c) making or using any false writing or document, including electronic
document, knowing the same to contain any materially false, fictitious, or
fraudulent statement or entry commits an offence and is liable on conviction
to a fine of N 3,000,000 or imprisonment for a term not more than three years.
(2) Nothing in this section shall be construed to relieve goods from forfeiture
under other provision.Customs
offence
subject to
criminal
penalties,
including false
statement,
concealment.- 120 -A 668 2023   No.  35 Nigeria Customs Service Act, 2023
229.—(1) Any person who knowingly enters any goods upon payment of
less than the amount of duty, excise Customs duties, or other Customs duties and
fees legally due, shall be issued a demand notice of the difference with a penalty
of 25 per cent of the duty liability.
(2) In addition to the provision of subsection (1), the person shall be liable
on conviction to a fine of N 2,000,000 or imprisonment for a term of two years or
both.
230.  Any person who —
(a)  willfully conceals or destroys any invoice or other document, including
electronic documents, relating to goods imported into or exported from the
Federal Republic of Nigeria after an inspection of the goods has been demanded
by the Service, or
(b)  conceals or destroys at any time any such invoice or other document,
including electronic documents for the purpose of suppressing any evidence
of fraud in the invoice or other document, including electronic document,
commits an offence and is liable on conviction to a fine of N 2,000,000 or
imprisonment for a term not more than three years or both.
231. Any person who —
(a) counterfeits or falsifies any document which is required by or under the
customs and excise laws or which is used for the transaction of any business
relating to customs and excise,
(b) knowingly accepts, receives or uses any counterfeited or falsified
document,
(c) alters any document after it is officially used, or
(d) counterfeits any seal, signature, initials or other mark of, or used by, any
officer for the verification of such a document or for the security of goods or
for any other purpose relating to customs and excise,
commits an offence and liable on conviction to a fine of N 10,000,000 or
imprisonment for a term of 10 years or both.
232.  Any person who knowingly and willfully submits any false or fraudulent
claim for the payment of drawback or the refund of duties, excise Customs dutiesor
other Customs duties or fees in respect of the importation or exportation of goods,
or knowingly and willfully makes or files any false affidavit or other document,
including electronic document, with a view to securing the payment to himself or
others of a drawback or refund greater than that legally due, commits an offence
and liable on conviction to a fine of N 5,000,000 or imprisonment for a term of
five years or both.Entry of goods
for less than
legal duty.
Concealing or
destroying
invoices or
other
documents.
Counterfeiting
documents.
False claims
for refunds.- 121 -2023  No.  35 A 669 Nigeria Customs Service Act, 2023
233.—(1) Where a person —
(a) lands, or unloads in the customs territory, or removes from their place of
importation or from any approved wharf, airport, examination station, customs
station or customs area —
(i) any goods imported contrary to any prohibition,or
(ii) assists or is otherwise concerned in such landing, unloading or
removal, or
(b) imports or is concerned in importing any goods contrary to any
prohibition, whether or not the goods are landed or unloaded, with intent to
evade any prohibition,
commits an offence and on conviction, liable to imprisonment for a term of
five years without the option of a fine if the goods are subject to an absolute
prohibition or imprisonment for a term of  three years and forfeiture in case of
a prohibition for trade.
(2)  Any person who —
(a) imports or causes to be imported any goods concealed in a container
holding goods of a different description, or
(b) directly or indirectly imports or causes to be imported or entered any
goods found, whether before or after delivery, not to correspond with the entry
delivered on the goods,
commits an offence and is liable on conviction, if the goods are chargeable
with duty, excise Customs duties or other Customs duties to imprisonment for
a term of three years and to a fine of six times the true value of revenue lost
and forfeiture of the item smuggled.
234.—(1) Where a person is found anywhere in Nigeria in possession of
any goods to which this section applies, the person commits an offence unless he
proves—
(a) that the goods were lawfully imported to Nigeria or as the case may be,
that the duty chargeable on the goods have been paid ; or
(b) in the case of any person other than a seller of those goods, that he had
no reason to suspect that the goods were unlawfully imported or that the duty
chargeable on the goods had not been paid.
(2) This section applies to any goods, not being goods manufactured or
otherwise produced in Nigeria —
(a) the importation of which is prohibited under this Act or any other
enforcement ; or
(b) which have been imported into Nigeria without the duty chargeable on
the goods having been paid.Smuggling of
goods into the
custom
territory.
Possession of
smuggled
goods.- 122 -A 670 2023   No.  35 Nigeria Customs Service Act, 2023
(3) Any person who commits an offence under this section is liable on
conviction to fine of six times the value of the lost revenue or imprisonment for a
term of one year.
(4) The Service shall for the purpose of subsection (1) issue regulations
providing the cases where the purchasers of imported goods have a duty to verify
that imported duties and Customs duties have been paid.
235.  Any person who —
(a)  without lawful authority, affixes or attaches a customs seal, fastening
or mark, or any seal fastening or mark purporting to be a customs seal, fastening
or mark, to any vessel, vehicle, warehouse, or package,
(b)  without authority, willfully removes, breaks, defaces any customs seal
or other fastening or mark placed upon any vessel, vehicle, warehouse, or
package containing goods or baggage in customs custody,
(c)  maliciously enters any bonded warehouse or any aircraft, vessel or
vehicle containing bonded goods with intent to unlawfully remove from the
bonded warehouse, aircraft, vessel, or vehicle or any goods or baggage therein,
or unlawfully removes any goods or baggage in such aircraft, vessel, vehicle,
or bonded warehouse or otherwise in customs control, or
(d)  receives or transport any goods or baggage unlawfully removed from
any aircraft, vessel, vehicle, or warehouse, knowing the same to have been
unlawfully removed,
commits an offence and is liable on conviction to a fine of six times the value of
the lost revenue or to imprisonment for a term of at least ten years, or both.
236.  Any person who knowingly imports, exports, or attempts to import or
export any—
(a) vehicles, vessel, aircraft, or part of any vehicle, vessel or aircraft, knowing
the same to have been stolen, or
(b) vehicles or part of vehicles knowing that the Vehicle Identification
Number (VIN) of such vehicle or part of motor vehicle has been removed,
obliterated, tampered with, or altered,
commits an offence and is liable on conviction to a fine of N 2,000,000 or
imprisonment for a term of two years, or both.
237.—(1) Any person who knowingly constructs or finances the construction
of a route, tunnel or passageway that crosses the international border between the
Federal Republic of Nigeria and another country, other than a lawfully approved
route, tunnel or passageway known to the Service and subject to inspection by the
Service and other enforcement agencies, commits an offence and is liable on
conviction to a fine of N 20,000,000 or imprisonment for a term of 20 years or both.Removing
goods from
customs
control.
Importation or
exportation of
stolen means
of transport.
Unlawful
border
passage.- 123 -2023  No.  35 A 671 Nigeria Customs Service Act, 2023
(2) Any person who knows of or recklessly disregards the construction or
use of a tunnel or passageway described in subsection (1) on the land owned by
any person or under his control, commits an offence and is liable on conviction to
a fine of at least N 10,000,000 or imprisonment for a term of 10 years or both.
(3) Any person who uses a route, tunnel or passageway described in
subsection (1) to unlawfully smuggle goods in violation of customs and excise
laws, commits an offence and is liable on conviction to a fine of at least
N20,000,000 or imprisonment for a term of 20 years or both.
238.—(1) Any person —
(a) who, while concerned in the commission of any offence against the
customs and excise laws, is armed with any weapon ; and
(b) so armed, found in Nigeria in possession of any goods liable to forfeiture
under the customs laws,
commits an offence and is liable on conviction to imprisonment for a term
of 21 years.
(2)  Any person who threatens an officer with a weapon or threatens to
physically strike an officer either by body or weapon, commits an offence and is
liable on conviction to imprisonment for a term of at least 10 years.
(3)  Who intimidates, harasses or threatens an officer by any means other
than the use of a weapon, commits an offence and is liable on conviction to
imprisonment for a term of five years.
239.—(1) Any person who threatens an officer with a weapon or threatens
to strike an officer with a weapon or threatens to inflict bodily harm on an officer
commits an offence and is liable on conviction to imprisonment for a term of 10
years.
(2) Any person who strikes an officer with a weapon or by assault causes
bodily injury to an officer commits an offence and is liable on conviction to
imprisonment for a term of 20 years.
(3) Where death to an officer occurs as a result of the offences under
subsections (1) and (2), the accused person shall be proceeded against as provided
under the Administration of Criminal Justice Act.
240.—(1)  Any person who disguises as an officer or as any law enforcement
officer or agent and commits an offence against the customs and excise laws is
liable on conviction  to —
(a) imprisonment for a term of five years ; and
(b)  forfeit any proceeds involved in the commission of the offence.
(2) Where a person, not being an officer for the purpose of carrying out any
unlawful act, assumes the name, designation or character of an officer, the personOffence
involving the
use of
weapons.
Penalties for
armed or
bodily assault
of an officer.
Act No. 13,
2015.
Disguising as
a custom
officer,
impersonation,
obstruction.- 124 -A 672 2023   No.  35 Nigeria Customs Service Act, 2023
commits an offence and isliable to a fine of N 5,000,000 or imprisonment for a
term of five years or both.
(3)  Where any person —
(a) obstructs, hinders, molests or assaults an officer in the performance of
any duty or the exercise of any power imposed or conferred on him, or any
person acting in his aid, in carrying out the provisions of this Act or any other
customs and excise law,
(b) does anything which impedes or is intended to impede the carrying out
of any search for anything liable to forfeiture under the provisions of this Act,
the customs and excise laws or the detention, seizure or removal of anything
liable to forfeiture,
(c) rescues, damages or destroys anything liable to forfeiture or does anything
intended to prevent the procuring or giving of evidence as to whether or not
anything is liable to forfeiture, or
(d) prevents the arrest of any person by a person duly authorised for that
purpose or authorised to carry out the actions referred to in this section or
rescues any person arrested for an alleged unlawful act,
commits an offence and is liable on conviction to a fine of N5,000,000 or
imprisonment for a term of five years or both.
241.—(1) It is unlawful for any person, without due regard to whether the
Service is deprived of all or a portion of any lawful duty, excise tax, other tax or
fee to —
(a) enter or introduce goods into the customs territory and zones by means
of any document or electronically transmitted data or information, such as
manifest transmission and single goods declaration ;
(b) enter or introduce any goods into the customs territory and zones by
means of written or oral statement which is false in any material particular ; or
(c) aid or abet any other person in connection with the provisions of
paragraph ( a) or (b).
(2) Unless a part of a pattern of negligent conduct —
(a) clerical errors or mistakes, or
(b) repetition by electronic system of an initial clerical error shall not
constitute a contravention of the provision of subsection (1),
provided that the burden of proof of a clerical error shall be that of the
defendant.
(3)  A grossly negligent violation of the provision of this section is punishable
by a penalty in an amount not exceeding the lesser of —
(a) the value of the goods ;Civil penalties
for certain
offences under
the customs
and excise
laws.- 125 -2023  No.  35 A 673 Nigeria Customs Service Act, 2023
(b) four times the duties, excise Customs duties, other Customs duties and
fees of which the Service is or may be deprived ; or
(c)  40 per cent of the value of the goods if the violation did not affect the
collection of a customs debt.
(4) Any negligent violation of the provision of this section is punishable by
a penalty in an amount not exceeding the lesser of —
(a) the value of the goods,
(b) two times the duties, excise Customs duties, other Customs duties and
fees of which the Service is or may be deprived ; or
(c)  20 per cent of the value of the goods, if the violation did not affect the
collection of a customs debt.
(5) Where a defendant discloses the circumstances of a violation of the
provision of subsection (1) before, or without knowledge of, the commencement
if a formal investigation of a violation by the Service, the goods concerned shall
not be seized and any monetary penalty to be assessed under this section shall not
exceed —
(a) 100 per cent of his duties, excise Customs duties, other Customs duties
and fees due as long as the person tenders the unpaid amount due at the time of
disclosure or within such longer period as the service may determine ;
(b) 10 per cent of the value of the goods, if such violation did not affect the
assessment of duties, excise Customs duties, other Customs duties and fees ;
or
(c) the interest on the unpaid customs debt computed from the date the debt
was incurred, if the violation resulted from negligence or gross negligence
and the person tenders the unpaid amount due at the time of disclosure or
within such longer time as the Service may determine.
(6) Any person asserting lack of knowledge of the commencement of a
formal investigation has the burden of proof in establishing such lack of
knowledge, and a formal investigation of a violation is deemed to be commenced
on the date recorded in writing by the Service as the date on which facts and
circumstances were discovered or information was received which caused the
Service to believe that a possibility of a violation exists.
242.—(1) Where the Service has reasonable cause to believe that there has
been a violation of section 250 of this Act and decides that further proceeding is
required, it shall issue to the person concerned a written notice of its intention to
claim for monetary penalty and such notice shall —
(a)  describe the goods ;
(b) set out the details of the entry or introduction, the attempted entry or
introduction, or the aiding or procurement of the entry or introduction ;Procedure for
penalties and
administrative
settlements.- 126 -A 674 2023   No.  35 Nigeria Customs Service Act, 2023
(c) specify all laws and regulations allegedly violated ;
(d) disclose all material facts which establish the alleged violations ;
(e) state whether the alleged violation occurred as a result of gross
negligence, or negligence ;
(f ) state the estimated loss of duties, excise Customs duties, other Customs
duties and fees, if any, and taking into account all the circumstances, the amount
of the proposed monetary penalty ; and
(g) inform such person of his right to make representation, both oral and
written, as to why a claim for a monetary penalty should not be issued in the
amount stated.
(2) The provision of subsection (1) shall not apply where —
(a) the importation with respect to which the violation of section 250 of this
Act occurs is non-commercial in nature ; or
(b) the de minimis rule is applicable to the amount of penalty claimed.
(3) After considering representations, if any, made by the person concerned
under the notice issued under subsection (1), the Service shall determine whether
any violation of section 253 of this Act, as alleged in the notice, has occurred.
(4) Where the Service determines that there was no violation, it shall promptly
issue a written statement of the determination to the person to whom the notice
was sent.
(5) Where the Service determines that there was a violation, it shall issue a
written penalty claim to such person, and such written penalty claim shall specify
all changes in the information provided, if any, in the penalty notice.
(6) A person shall be given a reasonable opportunity to make representations
both oral and written, seeking remission or mitigation of the monetary penalty.
(7) At the conclusion of any proceeding, the Service shall provide to the
person concerned with a written statement which sets out the final determination
and the findings of fact and conclusions of laws on which such determination is
based.
(8) The severity of any penalties applied in an administrative settlement of
a customs offence shall depend upon the seriousness of the offence committed
and the record of the person concerned in the dealings with the Service.
243.—(1) On the petition of any person subject to administrative penalties,
the Service may remit or mitigate Administrative penalties assessed under this
Part assessed by an administrative settlement, if it finds that such fine, penalty, or
forfeiture was incurred without willful negligence or without any intention on
the part of the petitioner to defraud the revenue or to violate the law, or finds the
existence of such mitigating circumstances as to justify the remission or mitigation
of such penalties.Concessionary
settlement and
mitigation of
penalties.- 127 -2023  No.  35 A 675 Nigeria Customs Service Act, 2023
(2) The Service may by regulation establish criteria for the mitigation and
settlement of administrative penalties with the agreement of the party in breach
and at the option of the part charged with the contravention, the Service may at
any time refers a possible settlement to a higher level within the Service and no
appeal may be taken from such a settlement.
(3) A person subject to an administrative penalty may at any time reject a
concessionary settlement offered by the Service and lodge an appeal in court
under the provisions of this Act.
244.—(1) Where under the provisions of a customs and excise law, a person
is required to provide a scale for the purpose of that law, and the person provides,
uses, or permits to be used a scale which is false and unjust, that person commits
an offence under this section.
(2)  Where goods are to be weighed, counted, gauged or measured for the
purposes of taking account of examinations by an officer, and where a person
referred to in subsection (1), or any person by whom or on whose behalf the
goods are weighed, counted, gauged or measured, does anything either before,
during or after the weighing, counting, gauging and measuring, whereby the officer
is or might be prevented from, or hindered, or deceived into taking a just account
or making a due examination, the person commits an offence under this section
(3)  Any person who commits an offence under this section is liable on
conviction to a fine of N 1,500,000 and any false or unjust scales and any goods
in connection with which the offence was committed shall be forfeited.
PART XXXI—S EIZURE, FORFEITURE  AND CONDEMNATION
245.—(1) An officer or any other person authorised in that behalf by the
Service, may at any time seize or detain anything liable to forfeiture under the
customs and excise laws which such officer or other person has reasonable grounds
to believe is liable to forfeiture under the customs and excise laws.
(2) Anything seized or detained under the customs and excise law shall
without delay be delivered into the care of the Service and, subject to the provisions,
of this Part and the Schedule to this Act, pending the determination as to its
forfeiture or disposal, be dealt with, and, if condemned or deemed to have been
condemned as forfeited, be disposed of, in such manner as the Service may direct.
(3) The provisions of this Part and the Schedule to this Act shall have effect
for the purposes of forfeiture, and all proceedings for the condemnation of anything
as being forfeited, under the customs and excise laws.
246.  Where —
(a) except as provided by or under this Act, any goods chargeable with a
duty, excise tax, other tax or fee on exportation are exported without payment
of the duty, excise tax, other tax or fee,False scales.
Provision as to
the detention,
seizure and
condemnation
of goods.
Schedule.
Schedule.
Provision as to
forfeiture.- 128 -A 676 2023   No.  35 Nigeria Customs Service Act, 2023
(b) any goods are exported or loaded for exportation as stores or are brought
to any place in Nigeria for the purpose of being exported or loaded as stores
and the exportation of the goods is or would be contrary to any prohibition,
(c) except as provided by or under this Act, goods are loaded into any ship
or aircraft for exportation or as stores, or are removed from any customs station
for exportation, before declaration outwards of the goods has been signed by
the appropriate officer,
(d) any goods, being goods chargeable with any duties, other Customs duties
or fees on exportation or goods the exportation of which is prohibited, are
found after having been loaded for exportation to have been concealed in any
manner on board any ship or aircraft or in any vehicle,
(e) any goods are exported or brought to any place in Nigeria for exportation
concealed in a container holding goods of a different description,
(f ) any goods are exported or brought to any place in Nigeria for exportation
concealed or packed in any manner appearing to be intended to deceive an
officer, or
(g) any goods declared outwards are found, whether before or after loading,
not to correspond with the entry made in respect of the goods,
the goods concerned shall be forfeited.
247.  Where, by or under any provision of this Act, goods of a kind subject
to excise duty become liable to forfeiture by reason of an offence committed by
an excise trader, and the goods of the kind subject to excise duty are not available
for forfeiture, the Service may seize from the stock of that trader, goods of that
kind and to such quantity as would attract the same amount of duty and Customs
duties as the amount of duty and Customs duties on the goods liable to forfeiture,
248.—(1) Without prejudice to any other provision of this Act, where goods
including any property and articles, have become forfeited under the customs
and excise laws, any ship, aircraft, vehicle, animal, container (including any article
of passenger's baggage) or anything whatsoever which has been used for the
carriage, handling, deposit or concealment of the goods, including any article or
property subject to forfeiture either at a time when it was liable or for the purposes
of the commission of the offence for which it later became subject to the forfeiture,
shall also be forfeited unless it is established that ownership of the means of
conveyance is different from the ownership of the goods forfeited and that the act
of the owner of the goods is without the knowledge and consent of the owner of
the means of conveyance, in that case the means of conveyance shall not be
subject to forfeiture.
(2) The burden of proof shall rest on the owner of the means of conveyance
to prove that the person or persons engaged in the offence acted without his
knowledge and that he had exercised reasonable duty of care in permitting the
use of the means of conveyance by the person responsible for the violation.Forfeiture of
excisable
goods.
Forfeiture of
ships and
other means of
transport or
conveyance.- 129 -2023  No.  35 A 677 Nigeria Customs Service Act, 2023
(3) Any other thing mixed or packed in such a way to deceive an officer or
found with the thing forfeited, shall also be forfeited provided that they are packed
in a way to conceal the forfeited goods, or the proportion of the goods so mixed
is significant compared to goods forfeited.
(4) Where any ship, aircraft, vehicle, animal or any other means of
conveyance has become forfeited under the customs and excise laws, whether by
virtue of subsection (1) or otherwise, equipment affixed to the means of the
conveyance, all tackle, apparel, furniture or other things used in operating the
means of conveyance shall also be forfeited.
249.—(1) Where any aircraft or vessel which is liable to forfeiture or
inspection under the customs and excise laws does not bring to or stop when
required to do so by an officer and remain still for such period as the officer
requires, the master of the vessel, captain of the aircraft or person in charge of the
vessel commits an offence and is liable on conviction to a fine of N 10,000,000.
(2) Where any ship liable to forfeiture or inspection under subsection(l)
fails to bring or stop when required to do so by a government ship and, after the
commander of the government ship has hoisted proper ensign and caused a shot
to be fired as a signal, the ship liable to forfeiture or inspection still fails to bring
to or stop, such government ship may, on the instruction of the commanding
officer, fire upon the ship liable to forfeiture or inspection with any weapon lawfully
carried.
(3) In this section “government ship” means a ship lawfully armed in the
service of the Government.
250.  Any ship, aircraft, vehicle or other means of conveyance which is
found to be engaged in, to have been engaged in or to be about to depart on, a
voyage, flight or journey while constructed, adapted, altered or fitted in any manner
for the purpose of concealing goods shall be forfeited.
251.—(1) If any part of the cargo of a ship is thrown overboard, or staved
or destroyed to prevent seizure after the ship has been properly summoned to
bring to a stop by any ship employed in the enforcement of the customs and
excise laws, the ships from which such cargo was thrown overboard or on which
such cargo was staved or destroyed shall be forfeited and the captain or master of
the ship commits an offence and is liable on conviction to a fine of N 2,000,000 or
imprisonment for a term of two years or both.
(2) For the purposes of this section, a ship shall be deemed to have been
properly summoned to bring to or stop if the ship making the summons did so by
means of an international signal code or other recognised means and while flying
her proper ensign.Penalties for
failure of
master to
bring to or
stop ship
when required
to do so.
Provisions as
to forfeiture.
Penalties in
lieu of
forfeiture of
large ship,
aircraft or
vehicle where
responsible
officer is
implicated in
the offence.- 130 -A 678 2023   No.  35 Nigeria Customs Service Act, 2023
252.—(1) Notwithstanding any other provision of this Act, a ship of 250 or
more tons register or a commercial aircraft, vehicles for goods transport and buses
for passenger travels shall not be forfeited under or by virtue of any provision of
this Act, unless the offence in respect of or in connection with which the forfeiture
is claimed —
(a) was substantially the object of the voyage or flight in connection with
which the offence was committed ;
(b) in the case of a ship, was committed while the ship was under chase by
a ship employed in the enforcement of the customs laws after failing to bring
to or stop when properly summoned to do so ; or
(c) was used in repeated offences by crew, or other parties in the employ of
the vessel or aircraft operator and the operator has failed to exercise reasonable
care in the prevention of the use of the means of transport for illegal activities.
(2) For the purpose of this section, a ship shall be deemed to have been
properly summoned to bring to or stop if the ship making the summons did so by
means of an international signal code or other recognised means and while flying
her proper ensign.
(3) The exemption from forfeiture of any ship or aircraft under this section
shall not affect any liability to forfeiture of goods carried in the ship, aircraft,
vehicles or other means of conveyance.
253.—(1) Where any ship of 250 or more tons register or any aircraft would
but for the provision of section 248 of this Act be liable to forfeiture for or in
connection with any offence under the customs and excise laws and, in the opinion
of the Service, a responsible officer of the ship, aircraft or vehicle is implicated
either by his own act or by neglect in that offence, the ship, aircraft or vehicle is
liable to such sum as the Service may deem fit but not less than N 5,000,000.
(2) Where any ship, aircraft or vehicle is liable to a fine under subsection (1)
but the Service considers that a penalty or fine is inadequate for the offence, it may
take proceedings in accordance with the Schedule to this Act, in like manners as it
might have taken but for section 238 of this Act proceedings for the condemnation
of the ship, aircraft or vehicle if notice of claim had been given in that respect, for
the condemnation of the ship, aircraft or vehicle in such sum of at least N 5,000,000
or as the court may deem fit.
(3) Where any fine is to be imposed or any proceedings are to be taken
under this section, the Service may, require such sum as it deem fit, but at least
N5,000,000 shall be deposited with the Service to await its final decision or, as
the case may be, the decision of the court, and may detain the ship or aircraft until
that sum has been so deposited.
(4) No claim shall lie against the Service for damages in respect of the
payment of any deposit or the detention of any ship under this section.Protection of
officer in
relation to
seizure and
detention of
goods and
means of
transport.
Institution of
legal
proceedings.
Schedule.- 131 -2023  No.  35 A 679 Nigeria Customs Service Act, 2023
(5) For the purposes of this section, the expression “responsible officer”
includes —
(a) in the case of a ship not carrying a passenger certificate, the master, a
mate, the chief steward and an engineer ;
(b) in the case of a ship carrying a passenger certificate, the master, the
purser, the chief steward and the chief engineer ;
(c) in the case of an aircraft, the captain, a pilot, a navigator, the chief
steward and chief engineer ; and
(d) in the case of a vehicle, the driver.
(6) Without prejudice to any other grounds upon which a responsible officer
may be held to be implicated by neglect, he may be so held if goods not owned by
any member of the crew are discovered in a place under that officer's supervision
in which the goods could not reasonably have been put if he had exercised proper
care at the time of the loading of the ship or after.
254.—(1) Where, in any proceedings for the condemnation of anything
seized as liable to forfeiture under the customs and excise laws, judgment is
given for the claimant, the court may, if it deems fit, certify that there were
reasonable grounds for the seizure.
(2) Where any proceedings, whether civil or criminal, are brought against
the Service or any person authorised by or under this Act to seize or detain anything
liable to forfeiture under the customs and excise laws on account of the seizure or
detention of anything, and judgment is given for the plaintiff or prosecutor, then
if either—
(a) a certificate relative to the seizure has been granted under subsection (1) ;
or
(b) the court is satisfied that the Service and the officers acted in good faith
believing reasonable grounds exist for seizing or detaining that thing under
the customs and excise laws, the plaintiff or prosecutor shall not be entitled to
recover any damages or costs and the defendant shall not be liable to any
punishment, provided that nothing in this Act shall affect any right of any
person to the return of the thing detained or seized or compensation in respect
of any damage to the thing or in respect of its destruction.
(3) Any certificate under subsection (1) may be proved by the production of
either the original certificate or its certified copy signed by an officer of the court
by which it was granted.
PART XXXII—L EGAL PROCEEDINGS  RELATING TO CUSTOMS OFFENCES
255.—(1) Where or under any provision of the customs and excise laws, a
fine or imprisonment is prescribed for any offence, such fine or imprisonment
shall be enforceable by the ordinary procedure applicable in respect of criminal
matters in the place in Nigeria where the proceedings are brought.Jurisdiction
over offences
committed in
a place other
than land in
Nigeria.
Adjustment of
prescribed
fees.- 132 -A 680 2023   No.  35 Nigeria Customs Service Act, 2023
(2) Notwithstanding anything to the contrary in other law, no action shall
be instituted against the Board in respect of any neglect, or default done by any
officer, servant or agent of the Board with regard to the powers of the Board
under section 10(1)( b) of this Act unless it is commenced within three months
next after the act or negligence complained of, or in the case of a continuing
damage or injury, within three months next after its ceasing.
(3) No suit be commenced against the Board before the expiration of a
period of one month of intention to commence the suit shall have been served on
the Board by the intending plaintiff or his authorised agent and the notice shall
clearly and explicitly state the —
(a)  cause of action ;
(b)  particulars of the claim ;
(c)  name and place of abode of the intending plaintiff ; and
(d)  relief which he claims.
(4) No criminal proceedings may be instituted except within seven years of
the commission of the offence.
256.—(1) Where a criminal offence under the customs and excise law is
committed on the water or in the air outside the area covered by the jurisdiction
of any court in Nigeria, the offence shall, for the purpose of conferring jurisdiction,
be deemed to have been committed at any place in Nigeria where the offender is
found or to which he is first brought after the commission of the offence.
(2) The jurisdiction conferred under subsection (1) shall be in addition to
and not in derogation of any jurisdiction or power conferred under any other
enactment.
257.—(1) Where, by or under this Act, a fine is prescribed in connection
with an offence arising from the administration of the customs and excise law,
the Service may, by regulations review and adjust such fines, after seven years
from the commencement of this Act and thereafter every other four years.
(2) The adjustment factor to be used by the Service for the review and
adjustment referred to in subsection (1) in this section shall be as follows —
adjustment factor equall to = CPl(y-l)/CPI(2009)
(3)  The formula —
“CPI (y—l)” means the average Nigerian consumer price index (annual)
for All Urban Consumers (CPI—u) for all items, 2009 = 100, unadjusted for
seasonal variation as announced by the Nigerian Bureau of Statistics, for the
calendar year prior to the April 1 date under consideration ; and
“CPI (2011)” means the average Nigerian Consumer Price Index (Annual)
for All Urban Consumers (CPI—D) for All Item, 2009=100, unadjusted for
seasonal variation, as announced by the Nigeria Bureau of Statistics, for the
calendar year 2011.Conduct of
proceedings.
Offences
punishable on
indictment
summarily.- 133 -2023  No.  35 A 681 Nigeria Customs Service Act, 2023
(4) Fines under this Act shall be reviewed as follows —
adjusted fine = fine x adjustment factor
(5) The term —
“adjusted fine ” means the new fine to be introduced under this section ;
“fine” means the fine under this Act in the first instance and adjusted fines
for the subsequent years ; and
“adjustment factor ” means the figure calculated under subsection (2).
(6) The provisions of this section shall also apply in the adjustment of other
monetary provisions under this Act.
258.—(1) Any offence committed under this Act shall be prosecuted by the
Attorney-General of the Federation.
(2)  Subject to the provision of section 174 of the Constitution of the Federal
Republic of Nigeria, 1999, relating to the power of the Attorney-General of the
Federation to institute, continue or discontinue criminal proceedings against any
person in any court of law, the Service may request for the consent of the Attorney-
General of the Federation for a legal officer of the Service to prosecute criminal
or other proceedings in respect of matters relating to customs and excise under
the customs and excise laws.
259.—(1) Subject to the applicable rules, any offence under the customs
and excise laws —
(a) where punishable with imprisonment for a term of two years or more,
with or without a fine, shall be punishable either on summary conviction or on
conviction on indictment ; and
(b) in any other case, shall be punishable on summary conviction.
(2) Without prejudice to the powers of any other court of competent
jurisdiction, any proceedings for condemnation under the Schedule to this Act or
for the recovery of any duty or other sum payable under the customs and excise
laws may be heard and determined, without limit of amount, by a court of summary
jurisdiction.
260.—(1) Where liability for any offence under the customs and excise
laws is incurred by two or more persons jointly, those persons shall each be liable
for the full amount of any fine and may be proceeded against jointly or severally.
(2) In any proceedings for any offence or for the condemnation of anything
as being forfeited under the customs and excise laws, the fact that security has
been given by bond or otherwise for the payment of any duty or for compliance
with any condition in respect of the non-payment of which or non-compliance
with which the proceedings are instituted shall not be a defense.Other
provisions
pertaining
legal
proceedings.
Cap. C23,
LFN, 2004.
Power to
retain
measurement
taken in
certain cases.
Schedule.
Appeals by
prosecutor
from court of
summary
jurisdiction.- 134 -A 682 2023   No.  35 Nigeria Customs Service Act, 2023
(3) Where, by or under any provision of the customs and excise laws a
punishment is prescribed for an offence, and any person is convicted in the same
proceedings of more than one such offence, that person shall be liable to that
punishment for each such offence of which he is so convicted.
(4) Where a fine for any offence under the customs and excise law is required
to be fixed by reference to the value of any goods, that value shall be taken as the
price which those goods might reasonably be expected to have fetched, after
payment of any duty chargeable on the goods, if they had been sold in the open
market at or about the date of the commission of the offence for which the fine is
imposed ; and a certificate as to the value of the goods under the hand of an
officer shall be accepted as proof of such value, and shall be conclusive unless
challenged by the person charged, in which event the court may proceed to hear
evidence of value.
(5) Where an offence under the customs and excise laws which has been
committed by a body corporate is proved to have been committed with the consent
or connivance of, or is attributable to any neglect on the part of, any director,
manager, secretary or other similar officer of the body corporate or any person
purporting to act in any such capacity, he as well as the body corporate shall be
deemed to have committed the offence and is liable to be proceeded against and
punished accordingly.
(6) In subsection (5) the word “director”, in relation to a body corporate
established for the purpose of carrying on a business under public ownership in
any industry or part of an industry or undertaking, being a body corporate, whose
affairs are managed by the members, means a member and employee of that body
corporate.
(7) Where, in any proceedings for an offence under the customs and excise
laws, any question arises as to the duty or the rate chargeable on any goods, and
where it is not possible to ascertain the relevant time of importation or exportation
under Part VIII of this Act, the duty or rate shall be determined as if the goods
had been imported or exported, as the case may be, without declaration at the
time when the proceedings were commenced.
261.—(1) Where a person suspected of fraudulently evading payment of
duty due on any goods or evading a prohibition relating to the goods is detained
for any period not more than 24 hours by an officer in exercise of his powers
under this Act and proceedings, whether or not a charge is preferred in respect of
that person are thereupon or thereafter compounded under the provisions of this
Act, any measurements, photographs or fingerprint impression taken under the
authority of the Police Act or this Act during such detention may be retained and
kept in the custody of the Service.
(2) Accordingly, section 68 (1) of the Police Act and this Act shall in any
such case be jointly read and construed as if the provision of that section whichApplication of
penalties.- 135 -2023  No.  35 A 683 Nigeria Customs Service Act, 2023
requires in certain cases the disposal of items, including measurements, photograph
or fingerprint so taken, had been omitted, so however that measurements,
photographs or fingerprint impressions retained under the power conferred by
the forgoing subsection shall not be received in evidence without the consent of
the judge hearing the case, in any prosecution of a person for an offence thereafter
committed otherwise than under this Act.
262. Without prejudice to any right to require the statement of a case for the
opinion of a superior court, a prosecutor may appeal to a superior court against
any decision of a court of summary jurisdiction in proceedings for an offence
under the customs and excise law.
263.  Any sum paid or recovered on account of any fine imposed under the
customs and excise laws and all costs awarded in any proceedings relating to
customs and excise laws to the Service or to any person discharging any duty
under those laws shall be accounted for and paid to the Service as the Service
may direct.
264.  The Service may —
(a) without prejudice to the provisions of section 174 of the Constitution of
the Federal Republic of Nigeria, 1999,and subject to such directions whether
general or special as may be given by the Attorney-General of the Federation,
stay or compound any proceedings for an offence or for the condemnation of
anything forfeited under the customs and excise laws ; or
(b) without prejudice to other provisions of this Act and subject to such
directions whether general or special as may be given by the Board, restore
anything forfeited or seized under the customs and excise law.
265.—(1) Subject to the provision of any applicable law on the matter where,
in any court any book or document in the official custody of the Service or any
officer is required to be used as evidence as to the transactions to which it refers,
copies of such books or documents or of extracts there from certified by the
Service shall be admissible for that purpose, without the production of the original.
(2)  In any proceedings under the customs and excise laws certificates and
copies of official documents purporting to be certified under the hand and seal or
stamp of office of the officers of the Service or of other customs administrations,
shall be sufficient evidence of the matters therein stated, unless the contrary is
proved.
266.—(1) An averment in any process in proceedings under the customs
and excise law that —
(a) those proceedings were instituted by the order of the Service,
(b) any person is or was an officer,Act No. 2,
2020.
Powers of the
Service to
compound
proceedings.
Proof of
certain
documents.
Proof of other
matters.
Cap. C23,
LFN, 2004.
Evidence of
customs
officers.
Scope.- 136 -A 684 2023   No.  35 Nigeria Customs Service Act, 2023
(c) any person is or was appointed or authorised by the Service to discharge
or is engaged by the order or with the concurrence of the Service in the discharge
of any duty,
(d) the Service is or is not satisfied as to any matter as to which it is required
by any provision of the customs and excise laws to be satisfied ;
(e) any goods thrown overboard, staved or destroyed were so dealt with in
order to prevent the seizure of those goods,
(f ) any person was engaged in, or any ship, aircraft, vehicle or other thing
was employed or used in, the enforcement of the customs and excise laws, or
(g) the offence was committed or that any act was done in a specified place
in Nigeria,
shall, unless the contrary is proved be sufficient evidence of the matter in
question.
(2) Where in any proceedings relating to customs or excise laws, any question
arises as to the place from which any goods have been brought or as to whether or
not any —
(a) duty has been paid or secured in respect of any goods,
(b) duty alleged to be payable is correctly assessed,
(c) goods or other things whatsoever are of the description or nature alleged
in the process,
(d) goods have been lawfully imported or lawfully unloaded from any ship,
aircraft or vehicle,
(e) goods have been lawfully loaded into any ship, aircraft or vehicle or
lawfully exported,
(f ) goods were lawfully brought to any place for the purpose of being loaded
into any ship, aircraft or vehicle or exported, or
(g) goods are or were goods prohibited to be imported, exported or carried
coastwise,
then, where those proceedings are brought by or against the Attorney—
General of the Federation, the Service, or having been commenced by the
police, are continued by the Service, the burden of proof shall lie upon the
other party to the proceedings.
267.  If in any proceedings under the customs and excise laws the question
arises whether any person is an officer, his own evidence that he is customs officer
shall be deemed sufficient unless the contrary is proved.
268.  The provisions in this Part relate only to appeals from the decisions or
omissions of the Service and shall not apply to appeals for convictions in criminal
offences.Evidence of a
customs
officer.
Appeals from
the decisions
of the Service.- 137 -2023  No.  35 A 685 Nigeria Customs Service Act, 2023
269.—(1)  Any person directly affected by a decision or alleged omission
of the Service shall, on application, be given the reasons in writing for such
decision or omission within a reasonable period of time.
(2) A person shall have the right to appeal against any decision or alleged
omission by the Service relating to the —
(a) classification, valuation or determination of the origin of goods ; or
(b) application of other customs and excise laws which affects him directly
and individually.
(3) An appeal shall be —
(a) lodged in writing and shall state the grounds upon which it is being
made ;
(b) accompanied by supporting evidence ; and
(c) lodged not later than 30 days after the date of the decision or omission
in question.
(4) In addition to the provision of subsection (3), an additional time may be
permitted for the submission of evidence not reasonably available at the time the
appeal is lodged.
270. The right of appeal shall be exercised in accordance with the four
stages—
(a) an application shall first be lodged with the Service command responsible
for the decision or omission, which shall give its decision on the application in
writing within 21 working days and where the customs office, dismisses the
application, it shall furnish to the applicant the reason for the dismissal ;
(b) where the applicant is dissatisfied with the decision of the Service referred
to in paragraph ( a), an appeal may be lodged by the applicant to the Comptroller-
General within 30 days of decision complained of ;
(c) where the applicant is dissatisfied with the decision of the Service referred
to in paragraph ( b), the applicant may request the escalation to the World
Customs Organisation (WCO) ; and
(d) where the appellant is dissatisfied with the decision of the Comptroller-
General, a further appeal may be lodged with a court of competent jurisdiction.
271.—(1) The lodging of an appeal by an appellant shall not constitute a
stay of execution or suspension of the implementation of a decision in dispute.
(2) Where there is an application for a stay of execution or suspension of
implementation of a decision pending appeal, the Service or a court of competent
jurisdiction shall suspend implementation of the decision or order the stay of
execution in whole or in part pending appeal, where there is a good cause to
believe that —Right of
appeal.
Presumption
of correctness.
Suspension of
the
implementation
of a decision
in dispute.- 138 -A 686 2023   No.  35 Nigeria Customs Service Act, 2023
(a) the disputed decision is inconsistent with existing customs and excise
laws ; and
(b) there is a likelihood of irreparable damage to the subject matter of the
appeal or the person concerned.
(3) When an appeal is allowed, the Service shall execute the decision
immediately, except where —
(a) the Service filed an appeal against the decision ;
(b) there is a further appeal against the decision by any of the parties to the
appeal ; or
(c) the parties entered into an agreement with the Service not to execute the
decision.
272.   When a decision or alleged omission by the Service or the Board is a
subject of an appeal to a court of competent jurisdiction, the decision or alleged
omission shall be presumed to be correct unless the appellant demonstrates to the
court that it is clearly erroneous as a matter of law or that it is not supported by
substantial evidence on the record.
273.—(1) The Service may re-examine declarations and may re-determine
the classification, valuation or the country of origin of the goods at any time
within seven years after the lodgment of the goods declaration provided that a
written notice to that effect shall be served on the declarant, stating reasons for
the re-determination.
(2)  Where the Service does not make a re-determination within seven years
under this section, the original determination of the classification, valuation or
country of origin of the goods shall be final, except in cases where the original
determination was arrived at on the basis of false evidence or negligence or
fraudulent action on the part of any concerned person.
(3) Subject to the provisions of this Act, re-determinations are not subject
to review.
PART XXXIII—M ISCELLANEOUS  PROVISIONS
274.—(1) Subject to the approval of the Board, the Service shall develop
policies and programmes to ensure professionalism, transparency and
accountability by its officers, employees, consultants, customs licensed agents
and contractors in carrying out their duties and responsibilities in this Act and
under other customs and excise laws.
(2) For the purpose of attaining the standards required under the provision
of subsection (1), the Service shall develop a Code of Conduct to guide against
corrupt practices, conflict of interests and other related malpractices for officers,
its contractors, customs licensed agents and consultants.Suspense re-
determination.
Re-
examination,
re-
determination
and valuation.
Professional
and work
ethics.- 139 -2023  No.  35 A 687 Nigeria Customs Service Act, 2023
(3) In developing the Code of Conduct referred to in subsection (2), the
Service shall make provision for appropriate sanctions and penalties for any
violation of the Code of Conduct which may include provision for the dismissal
of officers or any other appropriate sanctions and penalties as deemed fit to be
meted out by the Service to any employee, customs licensed agents contractor, or
consultant that violate the Code of Conduct.
275.—(1) Any sale of goods arising from the operation of this Act or under
any other customs and excise law shall be carried out by an officer authorised by
the Service to carry out such sales.
(2) Any sale of goods arising from the operation of this act, or under any
other customs and excise law shall not be sold at a price less than the duty payable
for such goods and other Customs duties and levies for such goods may be carried
out by auction or as directed by the Board.
276.  Where a claim is made to the Service for the repayment of any sum in
respect of any amount paid by way of duty in excess of the amount chargeable in
respect of that duty, the Service may, if it deems fit, require the claimant to defray,
in accordance with such reasonable scales as the Service may determine, the
administrative expenses incurred by the Service in connection with the repayment,
provided that the excess duty payment did not originate from the error of the
Service.
277.—(1) Notwithstanding anything in any other enactments, it shall be
lawful for officers of the Service, to carry firearms and ammunition on their persons
or under their control on such occasions as may be specified by regulations.
(2) Provision shall be made by regulations for the safe custody of firearms
and ammunition provided under the provision of subsection (1).
(3) The authorisation to possess and control arms and ammunition conferred
under the provision of subsection (1) to officers of the Service not below the rank
of Assistant Superintendent, shall extend to officers of the Service not below the
rank of Inspector of Customs and to officers of the Service below that rank when
acting under the personal supervision of such an officer.
278.—(1) The Service may, with the approval of the Board, reward
exceptional and meritorious service rendered to it by any person in relation to
any customs or excise matter, provided that the Board's approval may not be
required for a reward not exceeding N 5,000,000.
(2) The Service may, with the approval of the Board, reward exceptional
and meritorious service rendered by any officer of the Service and such reward
may include special promotion, letter of commendation, cash rewards or all as
may be deemed fit by the Comptroller-General or the Board.Sales under
the customs
and excise
laws.
Recovery of
customs
expenses in
refunding
excess
payment of
duty.
Possession of
arms by
members of
the Service.
Rewards.- 140 -A 688 2023   No.  35 Nigeria Customs Service Act, 2023
279. The Board shall make regulations for the implementation of any
provisions of this Act with the approval of the Minister.
280.—(1)  The —
(a) Customs and Excise Management Act, Cap C45, Laws of the Federation
of Nigeria, 2004,
(b) Customs and Excise Management (Disposal of Goods) Act, Cap. C46,
Laws of the Federation of Nigeria, 2004,
(c) Customs and Excise Management (Special Penal and other Provisions)
Act, Cap. C47, Laws of Federation of Nigeria, 2004,
(d) Nigeria Customs Service Board Act, Cap. N100 Laws of the Federation
of Nigeria, 2004, and
(e) Pre-Shipment Inspection of Imports Act, Cap. P26, Laws of the
Federation of Nigeria, 2004,
are repealed.
(2) The repealed enactments listed in subsection (1) are herein referred to
as “the repealed enactment”.
(3) Without prejudice to the provisions of section 6 of the Interpretation
Act, the repeal of the enactments listed under subsection (1), shall not affect
anything done under the repealed enactments.
(4) Every order, regulations, requirement, certificate, notice, directions,
authorisation, consent application, request or thing made, issued, given or done
under any of the repealed enactments and in effect at the commencement of this
Act, shall continue to be in effect and have effect as if made, issued, given or
done under the corresponding provisions of this Act.
(5)  All orders, regulations, directions terms, conditions, restrictions or forms
having effect under any of the repealed enactments immediately before the
commencement of this act relating to any customs and excise matter with respect
to which the President, the Minister, the Board or the Service has under this Act
power to make orders or regulations or give directions or impose terms, conditions
or restrictions shall, have effect as if made, given, imposed or directed under this
Act unless —
(a) revoked or varied as the case may be, by the President, the Minister, the
Board or the Service ; or
(b) is inconsistent with the provisions of this Act.
(6) Any appointment, license granted, or approval given by the President,
Minister, Federal Civil Service Commission, the Board, the Service or any officerProcedure for
coming into
effects of
regulations
made under
this Act.
Repeals and
savings
provisions.- 141 -2023  No.  35 A 689 Nigeria Customs Service Act, 2023
under any of the repealed enactments and in effect immediately before the
commencement of this Act shall have effect as if made, granted or given under
the corresponding provision of this Act.
(7) Any document referring to any of the repealed enactments shall be
construed as referring to the corresponding provisions of this Act.
(8) All assets, funds, resources and other movable property which
immediately before the commencement of the Acts was vested in any institution
established under any of the repealed enactments shall be vested in corresponding
institutions established under this Act.
281.—(1) In this Act —
“advance rulings ” means a written decision provided by the Service to an
applicant prior to the importation of the goods covered by the application that
sets forth the treatment that shall be provided to the goods at the time of
importation, based upon the facts presented by the applicant which may pertain
to tariff classification, valuation and origin, the method to be used to determine
customs value, duty drawback, quotas, fees and charges applicable or
additional matters ;
“appeal” means a written application by which an aggrieved person affected
by a decision or omission of the Service seeks redress before a competent
authority ;
“assessment of duties, Customs duties and other charges ” means the
determination of amount of duties, Customs duties and other charges payable ;
“audit-based control ” means measures by which the Service verifies or
satisfies as to the accuracy and authenticity of declarations through the
examination of the relevant books, records, business systems and commercial
data held by persons concerned ;
“Board” means the governing Board of the Nigeria Customs Service ;
“carrier” means the person actually transporting goods, in charge of or
responsible for the operation of the means of conveyance ;
“carriage of goods coastwise ” means the procedure under which certain
goods are loaded on board a vessel at a place in Nigeria and transported to
another place in Nigeria, where they are unloaded ;
“certificate of origin ” means the specified form identifying certain goods,
in which the authority empowered to issue it certifies expressly that the goods
to which the certificate relates to, originate in a specific country, and which
may include a declaration by the manufacturer, producer, supplier, exporter or
other competent person with knowledge concerning the origin of the goods ;
“checking the goods declaration ” means the actions taken by the Service to
satisfy themselves that the goods declaration is correctly made out and that the
supporting documents required fulfill the prescribed conditions ;Interpretation.- 142 -A 690 2023   No.  35 Nigeria Customs Service Act, 2023
“clearance ” means the accomplishment of the customs formalities necessary
to allow goods to enter home use, or to be exported, or to be placed under
another customs procedure ;
“Comptroller-General ” means the Comptroller-General of the Nigeria
Customs Service ;
“cost-based user fees ” means all fees and charges, excluding import and
export duties and other Customs duties, imposed in connection with the
importation, exportation and transit of goods and such fees and charges are
imposed only for services rendered in connection with the importation and
exportation of goods or for any formality required for undertaking such
importation and exportation ;
“customs control or customs controls ” means measures applied by customs
to ensure compliance with customs law ;
“customs control zone ” means an area within or outside the customs territory,
and suitable for, or already recognised as, a center of international trade, and
is normally part of an international port, an international land border crossing,
an international airport, or export processing or free zone, and is suitable and
able to provide a high level of service in terms of traffic flows and clearance
demands which may be designated by the Comptroller-General as customs
control zone for the purpose of administering or enforcing customs control ;
“customs debt ” means the obligation on a person to pay the amount of
duties, Customs duties and other charges which apply under customs
legislation ;
“customs duties ” means the duties provided for in the custom tariff to which
goods are liable on entering or leaving the customs territory  and includes
other Customs duties collected on behalf of other government agencies ;
“customs formalities ” means all the operations which must be carried
out by the person concerned or by the Service in order to comply with
customs law ;
“customs law ” means the statutory and regulatory provisions relating to
importation, exportation, excise, transit, trans-shipment movement or storage
goods, the administration and enforcement which are specifically charged to the
Service, and any regulations made by the Service under their statutory power ;
“customs office ” means the customs administrative unit competent for the
performance of customs formalities, and the premises or other areas approved
for that purpose by the competent authorities ;
“officer” means any officer employed by the Service whose duty it is to
require the performance of, or to perform, acts relating to enforcement of the
customs laws ;
“customs representative ” or “third party ” means customs licensed agent,
broker or any person who deals directly with the Service, for and on behalf of
another person, relating to customs matters ;- 143 -2023  No.  35 A 691 Nigeria Customs Service Act, 2023
“customs territory ” means the territory in which the customs laws of Nigeria
applies ;
“decision” means the action by which the Service decide upon a matter
relating to customs law ;
“declarant ” means any person who make a goods declaration or in whose
name such a declaration is made ;
“due date” means the date when payment of duties, Customs duties or other
charges is due ;
“ECOWAS ” means the Economic Community of West African States ;
“ECOWAS goods ” means goods originated in the customs territory of
ECOWAS which shall be presumed to have the statues of ECOWAS goods
unless it is established that they are not ECOWAS goods ;
“examination of goods ” means the physical or electronic inspection of goods
by the Service or designee of the Service to satisfy themselves that the nature,
origin, condition, quantity and value of the goods are in accordance with the
particulars furnished in the goods declarations ;
“exporter” means any person who at the time of exportation —
(a) owns any of the goods exported ;
(b) carries the risk of any goods exported ;
(c) represents the exporter or owner of any goods exported ;
(d) actually takes any goods out of the customs territory with the intention
to export such goods ;
(e) is beneficially interested in any goods exported ; or
(f ) bears ultimate legal liability for the exportation of goods ;
“FAAC” means Federal Allocation Account Committee ;
“free zone” means an export processing zone, free trade zone, free port, or
special economic zone or similar region, which is a part of the territory of the
Federal Republic of Nigeria where goods introduced are regarded as being outside
the customs territory and therefore not subject to duties and Customs duties ;
“goods declaration ” means a statement made in the manner prescribed by
the Service, by which the persons concerned indicated the customs procedure
to be applied to the goods and furnish the particulars which the Service require
for its application ;
“Government ” means the Government of the Federal Republic of Nigeria ;
“guarantee ” or “security” means a commitment from bank which ensures
to the satisfaction of the Service that obligation to the Service will be fulfilled,
and security is described as “general” when it ensures that the obligations
arising from several operations will be fulfilled ;
“he” includes “ she” and “his” includes “ her” ;- 144 -A 692 2023   No.  35 Nigeria Customs Service Act, 2023
“importer” means any person who —
(a)  at the time of importation owns any goods imported ;
(b)  carries the risk of any goods imported ;
(c)  represents the importer or owner of any goods imported ;
(d)  actually brings any goods into the customs territory with the intention
to import such goods ;
(e)  is beneficially interested in any goods imported ; or
(f )  bears ultimate legal liability for the importation of goods ;
“Management Committees ” means the Committee set up under section 14(5)
of this Act ;
“Minister” means the Minister responsible for finance ;
“Mutual Administrative Assistance ” means actions of a customs
administration on behalf of or in collaboration with another customs
administration for the proper application of customs laws and for the prevention,
investigation and repression of customs offences ;
“omission” means the failure to act or give a decision required of the Service
under customs law within a reasonable time on a matter duly submitted to
them ;
“NAFDAC ” means National Agency for Food and Drugs Administration
and Control ;
“person” means both natural and legal person, including Nigerian and
Foreign government agencies ;
“preferential tariff rate ” means tariff rates that are lower rates (including
zero rates) than the normal tariff applied to imports and preferential tariff rate
may be applied to the imports originating in countries that have acceded to
bilateral or regional trade agreements with the Federal Republic of Nigeria ;
“preferential origin ” means the economic nationality of goods related to
trade agreements which grant members access to domestic market at preferential
tariffs ;
“non-preferential origin ”  means to goods traded between countries not
linked by any preferential trade agreement ;
“regulations ” means regulations made pursuant of this Act ;
“release of goods ” means the actions by the Service to permit goods ongoing
clearance to be placed at the disposal of the persons concerned ;
“repayment ” means the refund of duties and Customs duties paid on goods
and the remission of duties and Customs duties where payment has not been
made ;
“risk” means the likelihood of an event that may occur, with regard to the
entry, exit, transit, transfer or end-use of goods moved between the customs
territory and territories outside that customs territory, which would —- 145 -2023  No.  35 A 693 Nigeria Customs Service Act, 2023
(a) prevent the correct application of customs laws or national legal
measures,
(b) compromise the financial interests of Nigeria ;
(c) pose a threat to the security and safety of Nigeria and its residents,
human, animal or plant health, or the environment ;
“risk management ” means the systematic identification of risk and the
implementation of all measures necessary for limiting exposure to risk ;
“security” or “guarantee ” means commitment from bank which ensures to
the satisfaction of the Service that an obligation to customs will be fulfilled,
and security is described as “general” when it ensures that the obligations
arising from several operations will be fulfilled ;
“Service” means the Nigeria Customs Service established under section 1
of this act ;
“single window " means a facility by which a person can submit
documentation and data requirements for exportation, importation, excise and
transit procedures to a single entry point by electronic means, provided that
where such person is not resident in Nigeria, he has a representative resident
in Nigeria who shall be legally responsible for submissions so made, and the
single window then undertakes onward distribution of documents and data to
all relevant authorities or agencies which require them ;
“SON” means Standards Organisation of Nigeria ;
“temporary storage of goods ” means the storing of goods under customs
control in premises and enclosed or unenclosed spaces approved by the Service,
pending lodgment of the goods declaration ;
“trader” means any non-government person or persons involved directly or
indirectly with import, export or excise transaction ;
“trans-shipment ” means the customs procedure by which goods are
transferred under customs control from the importing means of conveyance to
the exporting means of conveyance ; and
“transit procedure ” means the customs procedure by which goods are
conveyed under custom control, from one custom office to another.
(2)  The provision of this Act shall be interpreted to be consistent with the
provisions of the following international agreements to the extent that such
International Agreements and Convention have been approved or domesticated
by the National Assembly in line with the provisions of the Constitution of the
Federal Republic of Nigeria, 1999.
282.  This Act may be cited as the Nigeria Customs Service Act, 2023. Citation.- 146 -A 694 2023   No.  35 Nigeria Customs Service Act, 2023
SCHEDULE
Section 245(2),(3), 253(2), 259(2)
PROVISIONS RELATING TO FORFEITURE  AND CONDEMNATION
Notice of Seizure
1.—(1) The Service shall give 30 days' notice of the seizure of anything as
forfeited and of the grounds thereof to any person who to its knowledge was at
the time of the seizure the owner or one of the owners :
Provided that notice shall not be required to be given under this paragraph if that
seizure was made in the presence of —
(a) the person whose offence or suspected offence occasioned the seizure ;
(b) the owner or any of the owners of the thing seized or any servant or
agent of the owner ; or
(c) in the case of anything seized in any ship, aircraft or vehicle, the master
of that ship, captain of that aircraft or person in charge of that vehicle.
2. Notice under paragraph 1, shall be given in writing and shall be deemed
to have been duly served on the person concerned —
(a) if delivered to him personally ;
(b) if addressed to him and left or forwarded by post to him at his usual or
last known place of abode or business, or, in the case of a body corporate, at
their registered or principal office ; or
(c) where he has no address within Nigeria, or his address is unknown, by
publication of notice of seizure in the Federal Government Gazette.
Notice of Claim
3. Any person claiming that anything seized or forfeited is not so liable
shall, within one month of the date of the notice of seizure or, if such notice has
been served on him, within one month of the date of the seizure, give notice of
his or her claim in writing to the Service, provided that the Service may by its
discretion, extend the period in which notice of a claim may be given.
4. Any notice under paragraph 3 shall specify the name and address of the
claimant and, in the case of a claimant who is outside Nigeria, shall specify the
name and address of a legal practitioner in Nigeria who is authorised to accept
the service or process and to act on behalf of the claimant and service of process
upon a legal practitioner so specified shall be deemed to be proper service upon
claimant.
Condemnation
5. If on the expiration of the relevant period for the giving of notice of
claim no such notice has been given to the Service or if in the case of any such
notice given, any requirement of paragraph 4 is not complied with, the thing in
question shall be deemed to have been duly condemned as forfeited.- 147 -2023  No.  35 A 695 Nigeria Customs Service Act, 2023
6. Where the Service is not satisfied with the notice of claim, the Service
shall take proceedings for the condemnation of that thing to court, and if the
court finds that the thing was at the time of seizure liable to forfeiture, the Court
shall condemn it as forfeited.
7. Where anything is in accordance with either of the two last foregoing
paragraphs condemned or deemed to have been condemned and forfeited, then
without prejudice to any delivery by or sale of the thing by the Service under
paragraph 15, the forfeiture shall have effect as from the date when the liability to
forfeiture arose.
Proceedings for Condemnation by the Court
8. Proceedings for condemnation shall be instituted by way of ex parte
application.
9. Proceedings for the condemnation of anything instituted in a court of
summary jurisdiction may be so instituted in any such court having Jurisdiction
in the place where —
(a) any offence in connection with that thing was committed or where any
proceedings for such an offence are instituted ; or
(b) that thing was found, detained, or seized or to which it is first brought
after having been found, detained or seized.
10.—(1) In proceedings for condemnation, the claimant or his legal
practitioner shall take oath that the thing seized was, or was to the best of
knowledge or belief, the property of the claimant at the time of the seizure.
(2) If the requirements of subparagraph (1) are not complied with, the court
shall give judgment for the Service.
(3)  The proceeding for condemnation shall be by way of ex parte application.
11. Where an appeal has been made against the decision of the court in any
proceedings for the condemnation of anything, that thing shall, pending the final
determination of the matter, be left with the Service.
Provisions as to Proof
12. In any proceedings arising out of the seizure of anything, the effect,
form, and manner of the seizure shall be taken to have been as set forth in the
process without any further evidence, unless the contrary is proved.
13. In any proceedings, the condemnation by a court of anything as forfeited
may be proved by the production either of the order or certificate of condemnation
or of a certified true copy purporting to be signed by an officer of the court by
which the order or certificate was made or granted.- 148 -A 696 2023   No.  35 Nigeria Customs Service Act, 2023
Special Provisions as to Certain Claimant
14. For the purpose of a claim to, or proceedings for the condemnation of
anything, where that thing is at the time of the seizure the property of a body
corporate, of two or more partners or of any number of persons exceeding five,
the oath required by this Schedule to be taken or the rules of the Court to be done
by, or by any other person authorised by the claimant or owner, may be taken or
done by the following persons respectively —
(a) where the owner is a body corporate, the secretary or some duly
authorised officer of that body ;
(b) where the owner is in partnership, any one of those owners ; and
(c) where the owners are any number of persons exceeding five, not being
in partnership, any two of those persons on behalf of themselves and their co-
owners.
Power to Deal with Seizures before Condemnation
15. Without prejudice to any other law, where anything has been seized or
forfeited, the Service may at any time, at its discretion, and notwithstanding that
the thing has not yet been condemned or is not yet deemed to have been condemned
as forfeited —
(a) deliver it up to any claimant upon his or her paying to the Service a sum
representing any duty chargeable on it which has been paid ; or
(b) if the things seized is a living creature or is in the opinion of the Service
of a perishable nature, sell or destroy it.
16.—(1)  Where anything is delivered up, sold or destroyed, it is held in
proceedings taken under this Schedule that the thing not liable to forfeiture at the
time of its seizure, the Service shall on demand by the claimant tender to him —
(a) an amount equal to any sum paid by him ;
(b) where the Service has sold the thing, an amount equal to the proceeds of
sale ; or
(c) where it has destroyed the thing, an amount equal to the market value of
the thing at the time of its seizure :
Provided that where the said amount includes any sum on account of any
duty chargeable on the thing which has not been paid before seizure the Service
may deduct so much of that as much amount as represents that duty.
(2)  If the claimant accepts any amount tendered to him under subparagraph
(1), he shall not be entitled to maintain action on account of the seizure, detention,
sale or destruction of the thing.- 149 -2023  No.  35 A 697 Nigeria Customs Service Act, 2023
I, certify, in accordance with Section 2 (1) of the Acts Authentication
Act, Cap. A2, Laws of the Federation of  Nigeria 2004, that this is a true copy
of the Bill passed by both Houses of the National Assembly.
 SANI MAGAJI TAMBAWAL, fcna
Clerk to the National Assembly
24th Day of  March , 2023.
EXPLANATORY  MEMORANDUM
This Act repeals the Customs and Excise Management Act Cap. C45,Laws of
the Federation of Nigeria, 2004 and other Customs and Excise legislation and
enacts the Nigeria Customs Service Act, 2022 to provide for the reform of the
administration and management of customs and excise in Nigeria.- 150 -A 698 2023   No.  35 Nigeria Customs Service Act, 2023SCHEDULE TO THE NIGERIA CUSTOMS SERVICE BILL 2023
(2)
Long Title of the
Bill(4)
Date Passed by
the Senate(3)
Summary of the
Contents of the Bill
An Act to repeal the Customs and Excise
Management Act, Cap. C45, Laws of the
Federation of Nigeria, 2004 and other
Customs and Excise legislation and enact
the Nigeria Customs Service Act, 2023 to
provide for the reform of the administration
and management of customs and excise in
Nigeria; and for related matters.This Bill repeals the Customs and Excise
Management Act, Cap. C45, Laws of the
Federation of Nigeria, 2004 and other
Customs and Excise legislation and
enacts the Nigeria Customs Service Act,
2023 to provide for the reform of the
administration and management of
customs and excise in Nigeria.22nd March,
2023.
LS(1)
Short Title
of the Bill
Nigeria
Customs
Service
Bill, 2023 .(5)
Date Passed by
the House of
Representatives
23rd March,
2023.
I certify that this Bill has been carefully compared by me with the decision reached by the National Assembly and found by me to
be true and correct decision of the Houses and is in accordance with the provisions of the Acts Authentication Act Cap. A2, Laws of
the Federation of Nigeria, 2004.
I ASSENT
   SANI MAGAJI TAMBAWAL, fcna
 Clerk to the National Assembly
     24th Day of  March, 2023.
      MUHAMMADU   BUHARI, GCFR
 President of the Federal Republic of Nigeria
 20th Day of  April, 2023.- 151 -
__________