Customs and Excise Management Act

PART I.- PRELIMINARY

1. Short title.

2. Interpretation.

PART II. -ADMINISTRATION

3. Establishment, constitution and proceedings of the Board

4. Powers and duties of the Board.

5. Board to be subject to general control of Minister.

6. Signification.

7. Information and documents to be confidential.

8. Officers to have powers of police officers.

9. Hours of attendance.

10. Unlawful assumption of character of officer.

11. Obstruction of officers, etc.

PART III. - IMPORTATION. EXPORTATION AND CARRIAGE

12. Customs ports.

13. Provision of office accommodation for officers of the Board.

14. Approved wharves at customs, ports.

15. Customs airports.

16. Provision of office accommodation at customs airport.

17. Examination stations at customs airports.

18. Power to restrict the movement of goods into and out of Nigeria by land or inland waters and to appoint customs stations.

19. Control of movement of uncleared goods, etc.

20. Customs areas.

21. Powers of boarding and examination, etc.

22. Power to inspect aerodromes, records, etc.

23. Power to prevent flight of aircraft.

IMPORTATION OF GOODS

24. Power to prohibit goods from being imported.

25. Saving as to goods in transit, etc.

26. Report.

27. Entry.

28. Entry in absence of documents.

29. Further provisions relating to entry in absence of documents of goods subject to ad valorem duty.

30. Entry of surplus stores.

31. Goods uncleared and missing

32. Transfer of unentered goods for carriage coastwise

33. Transfer of unentered goods for carriage by air to another p1ace in Nigeria

34. Failure to produce goods transferred under section 32 or 33.

35. Power to detain ships, etc.

36. Power to regulate unloading, removal, etc., of imported goods.

PROVISIONS AS TO DUTY ON IMPORTED GOODS

37. Duty on imported goods.

38. Wreck, etc., liable to duty.

39. Relief from duty of certain goods re-imported.

40. Goods to be warehoused without payment of duty.

41. Relief from duty of goods entered for transit or transhipment.

42. Relief duty of goods entered for transit or transhipment temporarily imported.

43. Exempt goods and goods delivered free of duty, etc.

44. Relaxation, of duty on composite goods.

45. Valuation of imported goods for the purpose of ad valorem duties.

OFFENCES IN RELATION TO IMPORTATION

46. Forfeiture of goods improperly imported

47. Penalty for improper importation of goods, etc.

48. Power to prohibit goods from being exported.

49. Saving as to goods in transit.

50. Entry outwards.

51. Special provisions relating to export of certain goods.

52. Exemption from customs duties of goods temporarily exported.

53. Short loading of goods.

54. Provision as to stores.

55. Clearance outwards of ships and aircraft.

56. Power to refuse or cancel clearance of ship or aircraft.

57. Power to make regulations as to exportation, etc.

58. Power to require list of cargo exported.

59. Duty on exported goods.

60. Relief from export duty of goods entered for transit or transhipment.

61. Exemption from excise duty of exported spirit.

62. Valuation of exported goods for purpose of ad valorem duty.

OFFENCES IN RELATION TO EXPORTAT1ON

63. Forfeiture of goods improperly exported, etc.

64. Penalties for improper exportation of goods, etc.

CARRIAGE OF GOODS COASTWISE

65. Coasting trade.

66. Power to prohibit carriage coastwise.

67. Transire.

68. Loading and unloading of coasting ships.

69. Power to examine goods carried in a coasting ship, etc.

70. Offences in connection with carriage of goods coastwise.

ADDITIONAL PROVISIONS AS TO INFORMATION, PASSENGERS, ETC.

71. Information in relation to goods imported or exported.

72. Persons entering or leaving Nigeria to answer questions as to baggage, etc.

73. Provisions as to persons disembarking from or going on board a ship or aircraft, etc.

74. Power to regulate boarding etc. by ship chandlers.

75. Power to require evidence in support of information.

GENERAL

76. Control of small craft.

77. Penalty for signalling to smugglers.

78. Time of importation and exportation.

79. Importation and exportation by post.

80. Provision of office accommodation at post office.

PART IV. -WAREHOUSES AND GOVERNMENT WAREHOUSES

81. Goods eligible for warehousing on importation.

82. Licensing of warehouses.

83. Procedure on warehouse ceasing to be licensed.

84. Warehouse keeper to provide facilities.

85. Times at which goods may be warehoused.

86. Procedure on warehousing.

87. Stowage and storage of warehoused goods.

88. Liability for production and safe custody of warehoused goods.

89. Repacking, etc.

90. Entry of warehoused goods.

91. Removal from warehouse without payment of duty.

92. Samp1es.

93. Temporary removal in special circumstance.

94. Duty chargeable on warehoused goods.

95. Extention to all dutiable goods of provisions to warehousing.

96. Deficiency in warehoused goods.

97. Provisions to deposit in a Government warehouse.

98. General offences relating to warehouses and Government warehouses.

PART V. - SPIRITS

99. Licence to manufacture spirits.

100. Power to make regulations relating to manufacture of spirits.

101. Offences in connection with removal of spirits from the premises

102. Penalty for excess or deficiency in a spirits manufacturer's stock.

103. Penalty or unlawful manufacture of spirits, etc.

MANUFACTURE OF METHYLATED SPIRITS

104. Authority to manufacture methylated spirits.

105. Power to make regulations relating to methylated spirits.

106. Penalty for excess or deficiency in rnethylator's stock.

107. Prohibition of use of methylated spirits, etc., as a beverage or medicine.

108. Remission of duty on spirits for methylation.

109. Meaning of "methylation", etc.

PART VI. - BEER

110. Licence to brew beer.

111. Power to regulate manufacture of beer.

112. Remission of excise duty on beer for export or loading as stores.

113. Offences by brewers.

114. Meaning of and method of ascertaining gravity of liquids.

PART VII. - TOBACCO

115. Licence to manufacture tobacco.

116. Power to make regulations regulating the manufacture of tobacco.

117. Payment of excise duty on manufactured tobacco.

PART VIII. - OTHER GOODS SUBJECT TO EXCISE DUTY

118. Goods to which this Part applies.

119. Licence to manufacture excisable goods.

120. Power to make regulations.

PART IX. - EXCISE LICENCES, ENTRIES, ETC.- GENERAL

121. Excise licences.

122. Power to revoke or suspend licences.

123. Effect of revocation, etc., of licence.

124. Provision of facilities for excise control.

125. Provisions as to books, etc.

126. Provisions relating to the furnishing of information by manufacturers.

127. Entry of goods leaving premises.

GENERAL PROVISIONS AS TO ENTRY OF PREMISES, ETC.

128. Making of entries

129. New or further entries of same premises.

130. Offences in connection with entries

GENERAL PROVISIONS AS TO EXCISE TRADERS

131. Power of entry upon premises of excise trader.

132. Power to require information from trader.

133. Power to prohibit use of certain substances in excisable goods.

134. Board may distrain for duties.

135. Removal of goods from entered premises without payment of excise duty.

PART X. - DUTIES AND DRAWBACKS

136. Determination of disputes as to duties.

137. Remission of duty on goods lost or destroyed, etc.

138. Power to grant drawback.

139. Drawback on goods damaged or destroyed after shipment.

140. Time limit on payment of drawback, etc.

141. Offences in connection with claims for drawback

142. Recovery of duties.

143. Calculation of duties, drawbacks, etc.

PART XI. - GENERAL

144. Bond and security.

145. Power to examine,

146. Power to take samples.

147. Power to search premises.

148. Power of officers to search 1icensed premises.

149. Power to search vehicles and ships.

150. Power to search persons.

151. Power to pay rewards.

152. Refund, waiver or reduction of deposit or rents.

153. Authorisation of agents.

154. Liability of agents for duty. etc.

155. Liability of principals.

156. Customs agents.

157. Board, etc., not liable for loss of goods.

158. Power to patrol freely.

159. Penalty for interfering with customs and excise ships, etc.

160. Failure to pay duty on demand.

GENERAL OFFENCES

161. Untrue, declarations, etc.

162. Counterfeiting documents, etc.

163. False scales, etc.

164. Penalty for fraudulent evasion of duty

165. Punishment where offenders armed or disguised.

166. Penalty for assembling to contravene provisions of the customs or excise laws.

PART XII. - FORFEITURE AND LEGAL PROCEEDINGS

167. Provisions as to detention, seizure and condemnation of goods, etc.

168. Forfeiture of excisable goods.

169. Forfeiture of ships, etc., used in connection with goods liable to forfeiture.

170. Penalty for failure of master, etc to bring to or stop when required.

171. Ships, etc., constructed for concealing goods.

172. Ships jettisoning cargo.

173. Special provisions as to forfeiture of larger ships or aircraft.

174. Penalty in lieu of forfeiture of larger ships or of aircraft, where responsible officer implicated in offence.

175. Protection of officers, etc., in relation to seizure and detention of goods, etc.

GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS

176. Institution of proceedings.

177. Proceedings under customs and excise laws to have priority over other proceedings.

178. Place of offence.

179. Penalties prescribed to be maximum pena1ties.

180. Officer may prosecute, etc.

181. Offences punishab1e on indictment or summarily.

182. Incidental provisions as to legal proceedings.

183. Power to retain measurements, etc. taken during detention in certain cases.

184. Appeals by prosecutor from court of summary jurisdiction.

185. Application of penalties.

186. Power of Board to compound proceedings, etc.

187. Proof of certain documents, etc.

188. Proof of certain other matters.

189. Evidence of officers.

190. Guilty knowledge or intent.

PART XIII.- MISCELLANEOUS

191. Sales under the customs laws.

192. Recovery of Board's expenses in refunding excess payments of duty.

193. Savings.

194. Establishment of the Customs and Excise Preventive Service.

195. Possession of arms by members of the Customs arid Excise Preventive Service, Etc.

FIRST SCHEDULE - Value of Imported Goods

SECOND SCHEDULE - Form of Warrant of Distress

THIRD SCHEDULE - Provisions relating to forfeiture

CITATION

An Act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto

[COMMENCEMENT [1st April, 1959]

PART I. - PRELIMINARY

1. This Act may be cited as the Customs and Excise management Act.

2. In this Act, unless the context otherwise requires ¾ "aerodrome" means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

"Drawback" means a refund of all or part of any duty of customs or excise authorised under this Act in respect of goods exported or used in a manner or for a purpose prescribed as a condition of drawback;

"Drawback goods" means goods in the case of which a claim for drawback has been or is to be made;

"Duty" includes any royalty or levies leviabIe by the Board by virtue of any enactment;

"Enactment" includes an Act of the National Assembly;

"Examination station" has the meaning assigned by section 17;

"Excise trader" means any person carrying on a trade or business subject to any provision of the excise laws, whether or not that trade or business is a trade or business for the carrying on of which any excise license is required;

"Exporter", in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in the case of an aircraft functions corresponding to those of a shipper;

"Factory", in relation to the manufacture of tobacco, means the premises in which such tobacco is manufactured;

"Goods"' means all kinds of articles, produce wares, merchandise and livestock and includes money stores, baggage and mail;

"Government warehouse" means any place provided by the Government and appointed by the Board for the deposit of goods for the security thereof and of duties chargeable thereon;

"Gravity"' and "original gravity" have the meanings assigned by section 114;

"Importer", in relation to any goods at any time between their importation and the time when they are cleared, includes any owner or other person for the time being possessed of or beneficially interested in the goods;

"Land" and "landing" in relation to aircraft including alighting on water;

"Master", in relation to a ship, includes any person having or taking charge of or commanding of the ship;

"Minister", means the Minister charged with responsibility for matters relating to internal affairs "Ministry" shall be construed accordingly;

"Officer", means any person employed in the Department of Customs and Excise, or for the time being performing duties in relation to customs or excise;

"Owner", in relation to any goods, includes any person who is for the time being entitled to possession of the goods; and in relation to a ship, aircraft or vehicle, inc1udes the chartrer, operator or hirer;

"Per cent of pure alcohol" means the percentage of ethyl alcohol by volume at fifteen point five six degrees Centigrade or sixty degrees Fahrenheit;

"Perfect entry", means an entry made in accordance with section 27;

"Place", includes any point or area on land or sea or inland waters;

"Prohibition", in relation to goods, means any prohibition or restriction on the importation, exportation or coastwise of goods imposed by or under this or any other enactment; and "prohibited" shall be construed according1y;

"Proper officer", means any officer whose right or duty it is to require the performance of, or to perform, the act referred to;

"Proprietor", in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods;

"Ship", includes any boat, hovercraft or other vessels;

"Spirits", means ethyl alcohol and includes all liquors mixed with ethyl alcohol and all mixtures compounded with or prepared front ethyl alcohol which on analysis a of sample thereof at any time is found to contain not less than two point five per cent of pure alcohol, but does not include methylated spirits or other denatured spirits, or wine, beer, cider, perry or other fermented liquors which do not contain more than twenty per cent of pure alcohol;

"Spirits manufacturer" means a person holding an excise license as such;

"Stores", means goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate use or fitting;

"Tobacco manufacturer", means a person holding an excise license as such;

"Tons register", means the tons of a ship's net tonnage as ascertained and registered according to the Tonnage Regulations of the Merchant Shipping Act, or, in the case of a ship which is not registered;

"Transshipment", in relation to goods, means transshipment for re-exportation;

"Transit", in relation to goods, means transit through Nigeria;

"Transit goods", means imported goods entered on importation for transit or transhipment;

"Vehicle", includes a railway vehicle;

"Warehouse, except in the expression "Government warehouse", means a building licensed by the Board under section 82 and "warehoused" and cognate expressions shall be construed accordingly;

"Wine", includes any liquor made or sold as a description of wine or as substitute for wine and which on analysis of a sample thereof at any time is found to contain not more than twenty-four point five per cent of pure alcohol, but does not include palm wine or any other wine of a kind (produced somewhere than upon the licensed premises of a distiller for sale) which the Board accepts as produced by local methods in or about Nigeria;

PART II. - ADMINISTRATION

3. (1) The Board referred to under this Act is the Customs, Immigration and Prisons Services Board established under section 1 of the Customs, Immigration and Prisons Services Board Act.

4. (1) The Board shall, subject to the general control of the Minister, be charged with the duty of controlling and managing the administration of the customs and excise laws and shall collect the revenues of customs and excise and account for them in such manner as may be directed.

5. (1) 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 Director shall be carried out by the Board.

Provided that the Minister shall not give any direction, order or instruction in respect of any particular person which would have the effect of requiring the Board to increase or decrease any assessment of duty made or to be made or any relief given or to be given or to defer the collection of any duty or judgment debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceedings whether civil or criminal relating either to the recovery of any duty or to any offence under the customs and excise laws.

6. Anything done or required to be done by the Board in pursuance of any of its powers or duties under the customs ad excise laws may be signified under the hand of the Director or of an officer who has been authorised by the Board for the purpose of this section.

7. (1) Without prejudice to the provisions of any other Act concerning official secrets, all information and documents supplied or produced in pursuance of any requirement of the customs and excise laws shall be and shall be treated as confidential, and if any person who is or has been a member of Board or who is or has been employed in the Ministry communicates or attempts to communicate any such information or the contents of any such document to any except -

he shall be liable to a fine of two hundred naira or to imprisonment for six months, or to both.

8. For the purpose of carrying out or enforcing the provisions of the customs and excise laws, all officers shall have the same powers, authorities and privileges as are given by law to police officers.

9. (1) The Board may, by notice in the Federal Gazette -

10. If, for the purpose of obtaining admission to any building or other place or to any ship, aircraft or vehicle, or doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, any person, not being an officer, assumes the name, designation or character of an officer, he shall, in addition to any other punishment to which he may have rendered himself liable, be liable to a fine of N1,000 or to imprisonment for two years, or to both.

11. (1) If any person-

PART III. -IMPORTATION EXPORTATION AND CARRIAGE COASTWISE

CUSTOMS PORTS. CUSTOMS AIRPORTS. CUSTOMS STATIONS ETC.

12. (1) The President may by Order designate any area in Customs Nigeria specified in the Order to be a place of arrival or departure of ships by sea for customs purposes.

Provided that nothing in this subsection shall prohibit the landing or unloading of passengers, crew or goods from a ship where that landing or unloading is necessary for reasons, health, safety or the preservation of life or property.

13. The Nigerian Ports Authority shall in every area designated a customs port under section 12 of this Act, provide office accommodation required by officers of the Board for the proper discharge of their functions in customs port.

14. (1) The Board may by notice in the Federal Gazette -

15. (1) In this Act, the expression "customs airport" means an aerodrome in Nigeria for the time being designated by Order made by the Minister to be a place of landing or departure of aircraft for the purposes of the enactments relating to Customs.

Provided that nothing in this subsection shall prohibit the departure of crew or passengers from the vicinity of, or the removal of goods from, an aircraft where that departure or removal is necessary for reasons of health, safety or the preservation of life or property.

In this subsection the expression "military-aircraft" has the meaning assigned by regulation 84 of the Civil Aviation (Air Navigation) Regulations.

16. The authority charged with the management and control of any airport designated a customs airport under section 15 of this Act, shall within the airport provide office accommodation required by officers of the Board for the proper discharge of their functions in the customs airport.

17. (1) The Board may, by notice in the Federal Gazette -

18. (1) The Minister may make regulations -

19. (1) The Board may, from time to time, give general or special directions as to the manner in which and the conditions under which goods chargeable with any duty which has not been paid, or drawback goods, or any other goods which have not been cleared, or any class or description of such goods, may be moved between any place in Nigeria and any other any other place therein.

20. (1) The Board may, by notice in the Federal Gazette -

21. (1) At any time while a ship or aircraft is within Nigeria, or a vehicle is at a customs station or on an approved route, the master of such ship, the commander of such aircraft or the person in charge of such vehicle shall -

22. (1) The person in control of any aerodrome shall permit an officer at any time to enter upon and inspect the aerodrome and all buildings and goods thereon.

23. (1) Any officer or police 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 airport otherwise than as permitted in writing by the Board or from a customs airport 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 flight.

IMPORTATION OF GOODS

24. The President may, by Order -

25. (1) Subject to subsection (2) of this section, goods imported in transit or for transhipment or as stores shall not be deemed to be goods the importation of which is prohibited, unless such goods are goods the importation of which in transit for transhipment or as stores is expressly prohibited.

26. (1) Report shall be made in such form and manner and containing such particulars as the Board may direct of every ship and aircraft or vehicle to which this section applies and of all goods carried therein, of every vehicle entering Nigeria by land and of all goods carried therein, and of all goods otherwise brought into Nigeria by land.

27. (1) The importer of any goods shall deliver to the proper officer, an entry thereof in such form an manner and containing such particulars supported by documentary evidences as the Board may direct:

Provided that this subsection shall not apply in relation to passengers accompanied baggage unless the proper officer, in any particular case, so requires.

28. (1)If the importer of any goods is, by reason of the absence of any, or of sufficient, documentary evidence concerning them, unable to deliver a perfect entry thereof, he may make and subscribe a declaration to that effect by Bill of Slight in such form as the Board may direct and deliver it to the proper officer, whereupon the proper officer may permit the importer to examine such goods in his presence.

such entry shall, subject to the provisions of section 29 of this Act, be deemed to be a perfect entry, but if the proper officer is not satisfied as aforesaid he may reject such entry, in which case the goods shall be deemed to be un-entered goods.

29. (1) Where any goods -

30. With the permission of the proper officer, surplus stores of any ship or aircraft -

Provided that any goods entered for warehousing by virtue of paragraph (b) of this section, shall not, except with the written permission of the Board, be further entered, or be removed from the warehouse, otherwise than for use as stores.

31. (1) On the fifteenth day after the completion of discharge of the importing ship, aircraft or vehicle or at such times as the Board 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 person, 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.

8. Where it is necessary for the purpose of determining the amount of any duty chargeable under subsection (6) of this to classify any goods and assess the value, quantity, weight, measurement or strength thereof, 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 thereto.

9. Without prejudice to the provisions of section 2 of the Customs and Excise (Special Penal and Other Provisions) Act, if any goods removed to a Government warehouse under this section are not cleared by the importer thereof-

32. (1) The Board may, subject to such conditions and restrictions as it sees fit to impose, permit goods brought by an importing ship to a customs port in Nigeria but consigned to and intended to be delivered at some other customs port therein to be transferred before due entry of the goods has been made to another ship for carriage by sea to that other customs port, and any goods so transferred and carried shall for the purposes of this Act be deemed to be carried coastwise.

33. (1) The Board may, subject to such conditions and restrictions as it sees fit to impose, permit goods brought by an importing aircraft to a customs airport in air Nigeria but consigned to and intended to be delivered at some other in customs airport therein to be transferred before due entry of the goods has been made to another aircraft for carriage to that other customs airport.

34. (1) If the master of a ship or the commander of an aircraft to which imported goods have been permitted to be transferred under section 32 or 33 of this Act fails to produce such goods to the proper officer at the customs port or customs airport to which they have been consigned such goods shall be deemed to have been 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, such master or commander shall, if so required by the proper officer within one year from the date of arrival of the ship or aircraft at such customs port or customs airport, pay any duty chargeable on the importation of such goods.

35. (1) Where at the expiration of a period of twenty-one clear days from the date of making report under section 26 of this Act of any ship, aircraft or vehicle or, where no such report as made, the date when it should properly have been made, or such longer period as the Board may allow, any goods are still on board the ship, aircraft or vehicle, the Board may authorise the detention of that ship, aircraft or vehicle until -

36. (1) The Minister may make regulations -

PROVISIONS AS TO DUTY ON IMPORTED GOODS

37. (1) Except as permitted by or under the customs laws no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on delivery of the entry to the proper officer.

38. Any goods brought or coming into Nigeria by sea not being carried in a ship as cargo, stores or baggage shall be chargeable with the like duty, if any, as would be applicable to those goods if they had been imported as merchandise; and if any question arises as to the origin of such goods, they shall be deemed to be the produce of such country as the Board may on investigation determine.

39. (1) Goods which are re-imported into Nigeria after exportation there from may on their re-importation be delivered for use in Nigeria, where so eligible, without payment of duty if it is shown to the satisfaction of the Board -

Provided that the Board may, in its discretion, direct that this paragraph shall not apply in any particular case where in the opinion of the Board its application would involve hardship.

40. Any goods which are on their importation permitted to be entered for warehousing shall be allowed to be warehoused without payment of duty.

41. Without prejudice to the provisions of the River Niger Transit Act and of any regulations made there under, where any goods are entered for transit or transhipment, the Board may allow the goods to be removed for that purpose, subject to such conditions and restrictions as it sees fit, without payment of duty.

42. (1) Subject to any Order made under subsection (2) of this section, where the Board is satisfied that goods are imported only temporarily and are intended to be re-exported or consumed on board the importing ship or aircraft, it may permit the goods to be delivered on importation, or to remain on board the importing ship or aircraft for re-exportation or consumption on board as the ease may be, subject to such conditions as it sees fit to impose, without payment of duty.

43. (1) Where by virtue of any provision of the customs laws, any imported goods are exempted from duty as being intended or imported for a specified use or purpose, such goods shall not be used or dealt with in any way contrary to such use of purpose, except with the permission of the Board and after payment of the full duty, or such proportion thereof as the Board may direct, on goods of a like kind not intended or imported for such use or purpose.

44. Where -

45. (1) Where a duty of customs is chargeable on imported goods by reference to their value, their value shall be taken to be that laid down in the First Schedule to this Act, and duty shall be paid on that value.

OFFENCES IN RELATION TO IMPORTATION

46. Where -

47. (1) If any person-

EXPORTATION, STORES AND CLEARANCE OUTWARDS

48. The President may, by Order -

49. Transit goods shall not be deemed to be goods the exportation of which is prohibited, unless such goods are goods the exportation of which in transit or transhipment is expressly prohibited.

50. Before any goods are loaded into any ship or aircraft for exportation or as stores for use on a voyage or flight to an eventual destination outside Nigeria or are removed from any customs station for exportation, the exporter shall deliver to the proper officer an entry outwards of the goods in such form and manner and containing such particulars as the Board may direct:

Provided that -

51. (1) This section applies to -

52. Where -

53. (1) Where any goods which have been entered outwards have not been duly loaded before the clearance of the ship or aircraft for which they were entered or, as the case may be, have not been duly exported by land, the person who entered the goods shall, within twenty-four hours after the clearance of the ship or aircraft or, in the case of goods entered for exportation by land, after the date of the entry, or within such further period as the Board may allow -

54. (1) Notwithstanding any other provision of this Act, goods may not be loaded for use as stores in any ship or aircraft departing for a destination outside Nigeria except with the permission of the proper officer, upon payment of any duty chargeable on the exportation of such goods, and, in such quantities and subject to such conditions as the Board may direct.

55. (1) Before any ship or aircraft departs from any place in Nigeria from which it commences, or at which it touches during, a voyage or flight to an eventual destination outside Nigeria the master of the ship or commander of the aircraft shall obtain a clearance of the ship or aircraft for that departure from the proper officer.

56. (1) For the purpose of the detention thereof in pursuance of any power or duty conferred or imposed by 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 -

57-(1) The Minister may make regulations-

58. (1) The Board may by notice in writing direct that either before or within such period after the clearance of any exporting ship as may be specified in the notice, the ship's master or agent shall deliver to the proper officer a full list of all cargo carried in such ship in such farm and manner and with such documents and additional information as it may specify in the notice.

59. (1) Except with the permission of the Board and subject to such conditions as it may see fit to impose, goods chargeable with a duty of customs on exportation shall not be exported until the exporter has paid that duty to the proper officer, and that duty shall, in the case of goods of which entry outwards is made, be paid on the signing of the entry by the proper officer.

60. The Board may, subject to conditions and restriction as I may see fit to impose, allow transit goods to be exported without payment of any export duty chargeable on such goods.

61. (1) The Minister may by regulations for the exportation and loading as stores of spirits without the payment of any excise duty chargeable on spirits apart from this section.

62. Where a duty of customs is chargeable on the exportation of any goods by reference to their value, their value shall be determined in accordance with regulations made by the Minister and duty shall be paid on the value so determined.

OFFENCES IN RELATION TO EXPORTATION

63. Where -

64. (1) If any person-

CARRIAGE OF GOODS COASTWISE

65. (1) Any ship for the time being engaged in the trade of carrying goods coastwise between places in Nigeria shall for the purposes of this Act be a coasting ship.

66. The President may, by Order -

67. (1) Subject to the provisions of this section and except as permitted by the Board, before any coasting ship departs from any customs port or other place the master thereof shall deliver to the proper officer an account in such form and manner and containing such particulars' as the Board may direct, and that account when dated and signed by the proper officer shall be the transire, that is to say, the clearance of the ship from that port or place and the pass for any goods to which the account relates.

68. (1) Except with the permission of the Board and subject to such conditions as to the keeping of a record of unloading and loading of goods and to such other conditions as it sees fit to impose, no person shall unload goods from any coasting ships or load any goods into a ship -

69. (1) Without prejudice to any other provision of this Act, the proper officer may examine any goods carried or to be carried on a coasting ship -

70. (1) If-

ADDITIONAL PROVISIONS AS TO INFORMATION, PASSENGERS ETC.

71. (1) An officer may require any person concerned in the importation or exportation of goods, or in the carriage, unloading, landing or loading of goods which are being or have been imported or exported, at any time within three years of the date of delivery to the proper officer of the entry thereof or, where no such entry was delivered, the date of importation or exportation thereof, to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document relating to the goods. If any such person fails to comply with any such requirement, he shall be liable to a fine of two hundred naira.

72. (1) Any person who has entered or is about to leave Nigeria shall declare and produce to the proper officer at such places and in such manner as the Board may direct, all goods imported or to be exported by him, shall answer all questions put to him by the proper officer with respect to such goods, and shall not remove such goods from the place of examination without the permission of the proper officer.

73. (1) The Board may give directions as to the procedure to be followed by any person leaving any customs post, customs airport or any customs area within its control going ashore or disembarking from or going on board any ship or aircraft which has arrived in Nigeria or is about to depart there from and as to the procedure to be followed by any person entering or leaving any customs port, customs airport or any other customs area within the control of the Board.

74. (1) The Minister may make regulations as to the procedure to be followed by ship in chandlers going on board or disembarking from any ship in Nigeria where such boarding or disembarking is for the purpose of trade.

75. The Board may, if it considers it necessary, require evidence to be produced to its satisfaction in support of any information required by or under this Part of this Act to be provided in respect of goods imported, exported or carried coastwise.

GENERAL

76. (1) The Minister may make general regulations in respect of ships not exceeding one hundred tons register and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used. Different provision may be made by such regulations for different classes or descriptions of such ships.

77. (1) Any person who by any means makes any signal or transmits any message from any part of Nigeria or from any ship or aircraft for the information of a person in any ship or aircraft or across the frontier, being a signal or message connected with the unlawful importation or exportation of goods into or out or Nigeria, whether or not the person for whom the signal or message is intended is in a position to receive it or is engaged at the time in unlawfully importing or exporting goods, shall be liable to a fine of two hundred naira or to imprisonment for two years, or to both, and any equipment or apparatus used for sending the signal or message shall be forfeited.

78. (1) The provisions of this section shall have effect for the purposes of the customs laws.

Provided that in the case of goods in respect of which any prohibitions is for the time being in force which are exported by sea or air, the time of exportation shall be deemed to be the time when the ship or aircraft in which they are carried departs from its final position, anchorage or berth within Nigeria.

79. (1) Subject to the provisions of the Nigerian Postal Services Department Act, the provisions of the customs laws shall apply to postal articles and to goods contained therein as they apply to any other goods:

Provided that -

chargeable on the importation or exportation of any goods to which such declaration or label relates and the rate thereof shall be those in force with respect to such goods at the time when the duty thereon is assessed by the proper officer;

80. Where, pursuant to the provisions of section 79 of this Act, officers of the Board are stationed at any post office for the examination of postal articles for the purposes of the customs laws, the Department of Posts and Telecommunications shall provide suitable accommodation for such officers for the proper discharge of their functions in that post office.

PART IV. - WAREHOUSES AND GOVERNMENT

WAREHOUSES

81. The Minister may, by notice in the Federal Gazette Goods declare what goods may be warehoused without payment of duty.

82. (1) The Board may, on application, license any building as a warehouses for the deposit of goods permitted to be warehoused without payment of duty; and it may, without assigning reason; refuse to issue any such 1icence and may, subject to a refund of the proportionate part of the license fee, at any time for reasonable cause revoke any license which has been issued.

83. (1) Where the Board intends to revoke or not to renew the license of a warehouse, it shall, not later than three months before the date when the revocation is to take effect or the license is due to expire, as the case may be, give notice of its intention specifying therein the said date, and no goods shall be deposited for warehousing in that warehouse after notice of intention to revoke or not to renew the license has been served.

Provided that the Board may, if it thinks fit, permit such goods to be re-warehoused in another warehouse.

84. (1) Every warehouse keeper shall -

85. The Board may give directions as to the times between which goods may be which goods may be received at a warehouse; and the goods shall not be removed for warehousing except at such times as will allow them to be received at the warehouse within the times directed by the Board for that purpose. If any goods are removed in contravention of this section the person removing them shall be liable to a fine of two hundred naira.

86. (1) On the arrival of any goods at a warehouse the warehouse keeper shall immediately report such arrival to proper officer. If the warehouse keeper fails to report the arrival of any goods he shall be liable to a fine of two naira.

87. (1) The proper officer may direct in what parts of a warehouse and in what manner any goods shall be deposited kept therein.

88. The warehouse keeper shall produce to the proper officer on request any goods deposited in his warehouse which have not been lawfully removed there from; and if he fails so to produce any such goods he shall be liable to a fine of ten naira for each container or lot not produced.

89. (1) The Board may, subject to such conditions as it sees fit to impose permit any goods in a warehouse to be repacked, sorted, or packed therein, and may permit, subject as aforesaid, the blending of spirits, oils and other goods in the warehouse and, such other similar operations as may be specified by the Board.

90. (1) Before any goods are removed from a warehouse, the proprietor of the goods shall deliver to the proper officer an entry thereof in such form and manner as the Board may direct.

91. Without prejudice to any other provision of this Act authorising the removal of goods from warehouse without payment of duty, the Board may, subject to such conditions as it sees fit to impose, allow warehoused goods entered for any purpose other than use in Nigeria to be removed for that purpose without payment of duty.

92. The Board may allow the proprietor of any warehoused goods to take such samples thereof subject to such conditions, and with or without entry or payment of duty, as it thinks fit.

93. (1) The Board may, subject to such conditions as it sees fit to impose, allow any goods to be removed from a warehouse without payment of duty for such purpose, for such period, and in such quantities as it may think fit.

94. (1) The duties of customs or excise and the rates thereof chargeable on warehoused goods shall be those in force with respect to goods of that class or description at the date of the removal of the goods from the warehouse.

95. Nothing in the customs and excise laws shall be construed as limiting to imported goods the provisions of those laws relating to the warehousing of goods.

96. If, at any time after any goods have been warehoused and before they are lawfully removed from warehouse, the goods are found to be missing or deficient, and it is not shown to the satisfaction of the Board that their absence or deficiency can be accounted for by natural waste or other legitimate cause then, without prejudice to any penalty or forfeiture incurred under any other provision of this Act, the Board may require the warehouse keeper to pay immediately the duty on the missing goods or on the whole or any part of the deficiency, as the Board sees fit.

97. (1) The provisions of this section shall have effect in relation to any goods which are deposited in a Government warehouse under or by virtue of any provision of this Act.

98. (1) Any person who, except with the authority of the proper officer, opens any of the doors or locks of a warehouse or Government warehouse or makes or obtains access to any such warehouse or Government warehouse or to any goods warehoused therein shall be liable to a fine of one thousand naira.

those goods shall be liable to forfeiture, and any person who removes or conceals any goods as aforesaid shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater, or to imprisonment for two years, or to both.

PART V. - SPIRITS

MANUFACTURE OF SPIRITS

99. No person shall manufacture spirits, whether by distillation of a fermented liquor or by any other process, unless he holds an excise license for that purpose as a spirits manufacturer.

100. (1) The Minister may make regulations -

Provided that the Minister may by any such regulation provide a fine of a lesser amount for any contravention of or failure to comply with that regulation.

101. If any person -

102. (1) If, at any time when an account is taken by the proper officer and a balance struck of the spirits in the stock of spirits manufacturer, any excess is found, that excess shall spirits be liable to forfeiture.

103. (1) Any person who otherwise than under and in accordance with an excise licence so authorising him -

MANUFACTURE OF METHYLATED SPIRITS

104. (1) The Board may authorise any spirits manufacturer to methylate spirits, and any person so authorised is in this Act referred to as an "authorised methylator".

105. (1) The Minister may make regulations -

106. If, at any time when an account is taken and a balance struck of the quantity of any kind of methylated spirits in the possession of an authorised methylator, that quantity differs from the quantity which ought to be in his possession according to any accounts required by regulations made under section 105 of this Act to be kept thereof, then -

107. (1) If any person-

108. The Board may, subject to such conditions as it sees fit to impose, permit spirits to be delivered for methylation without payment of duty.

109. For the purpose of sections 95 to 98 of this Act inclusive, the expression "methylation" shall be deemed to include the denaturing of spirits and "methylate" and cognate expressions shall be construed accordingly.

PART VI. -BEER

110. (1) No person shall brew beer unless he holds an excise license for that purpose as a brewer.

111. (1) The Minister may make regulations -

112. The Board may, subject to such conditions as it sees fit to impose, allow beer brewed in Nigeria to be delivered from the brewery of manufacture for exportation or loading as stores in accordance with the customs and excise laws, without payment of the excise duty chargeable thereon.

113. (1) If any brewer conceals any worts or beer so as to prevent an officer from taking an account thereof, or, after particulars of any worts or beer have been recoded by the brewer in pursuance of regulations made under section (111) of this Act, mixes any sugar with those worts or with that beer so as to increase the quantity or the gravity or original gravity thereof he shall be liable to a fine of two hundred naira and the worts or beer in respect of which the offence was committed shall be forfeited.

114. (1) For the purposes of the customs and excise laws -

PART VII.-TOBACCO

115. (1) No person shall manufacture any description of tobacco subject to a duty of excise unless, he holds an excise license as a tobacco manufacturer.

116. (1) The Minister may make regulations- 116. (1) The Minister may make regulations -

117. (1) Subject to subsections (2) and (3) of this section, the excise duty chargeable on manufactured tobacco shall excise become due and payable by the tobacco manufacturer on delivery of such tobacco from the factory.

Provided that the date of payment shall not be later than the 21st day of the month next following that in which the duty became due.

PART VIII. - OTHER GOODS SUBJECT TO EXCISE DUTY

118. This Part of this Act applies to all goods subject to a duty of excise other than spirits, beer and tobacco hydro-carbon oil.

119. (1) No person shall manufacture any goods to which this Part of this Act applies unless he holds an excise license for that purpose.

120. (1) The Minister may make regulations-

PART IX. -EXCISE. LICENCES, ENTRIES, ETC.GENERAL

EXCISE LICENCES -GENERAL PROVISIONS

121. (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 Board may direct.

122. Without prejudice to the power contained in subsection (2) of section 124 of this Act, the Board may by notice in writing revoke or suspend any excise license where the holder of such license -

123. (1) If any excise license has been revoked or suspended or has expired and has not been renewed, then the person who held such license shall -

124. (1) The Board may, for the purpose of ensuring proper excise control, require the holder of an excise license -

125. (1) Every holder of an excise license shall keep at is licensed premises all such records as may be required under the excise laws, and shall make therein the required entries relating to the manufacture, storage and delivery of excisable goods and materials. Every such entry shall be made legibly in ink and shall not be altered in any manner other than by cancellation, that is to say by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible, or by amendment, that is to say by drawing a single line through the incorrect entry and making a correcting entry above the entry so cancelled.

126. (1) In addition to complying with the requirements of section (125) of this Act, the holder of an excise license shall, if so required by the Board -

127. (1) No goods subject to excise duty and which have been manufactured by virtue of any provision of the excise laws or of any regulations made there under, shall be removed from the premises of manufacture unless the manufacturer delivers to the proper officer an entry of the goods in such form and manner and containing such particulars as Board may direct.

GENERAL PROVISIONS AS TO ENTRY OF PREMISES, ETC.

128. (1) Where by or under the excise laws any person is required to make entry of any premises, plant or equipment -

129. (1) The Board may at any time, by notice in writing to the person by whom any existing entry was signed addressed to him at any premises entered by him, require a new entry to be made of any premises, plant or equipment to which the existing entry relates and the existing entry shall, without prejudice to any liability incurred, become void at the expiration of fourteen days from the delivery of the notice.

130. (1) If any person uses for any purpose of his trade any premises, plant or equipment required by or under the excise laws to be entered for that purpose without entry having been duly made thereof, be shall be liable to a fine of four hundred naira, and such plant or equipment or any goods found in any such premises or in any such article shall be forfeited.

GENERAL PROVISIONS AS TO EXCISE TRADERS

131. (1) An officer may at any time enter upon any premises of which entry is 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 his trade and may the 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.

132. (1) Every excise trader shall -

133. (1) If it appears to the satisfaction of the Board that any substance or liquid is used, or is capable of being used, in the manufacture or preparation for sale of any goods chargeable with a duty of excise and that that substance or liquid is of a noxious or detrimental nature or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, the Board may by notice in the Federal Gazette prohibit the use of that substance or liquid in the manufacture or preparation for sale of any goods specified in the notice.

134. (1) Where any excise duty remains unpaid after having been demanded under section 140 of this Act, the Board may authorise the levying of a distress -

135. (1) Where by virtue of any provision of the excise laws any goods subject to duty of excise delivered from the entered premises of a licensed manufacturer are exempted from such duty as being intended for a specific use or purpose such goods shall not be used or dealt with in any way contrary to such use or purpose except with the permission of the Board and after payment of the full duty, or such proportion thereof as the Board may direct on goods of a like kind not intended for such use or purpose.

PART X. - DUTIES AND DRAWBACKS -GENERAL PROVISIONS

136. (1) If any dispute arises as to whether or what duty of customs or excise is payable on any goods, the importer, exporter or proprietor of the goods shall pay the sum demanded by the proper officer as the duty payable in respect of the goods, and thereupon the sum so paid shall be deemed to be the proper duty payable in respect of the goods, unless the contrary is determined by the court upon application by the importer, exporter or proprietor which application shall be made within six months after the date of payment.

137. (1) Where it is shown to the satisfaction of the Board that any goods chargeable with any duty have by accident been lost or destroyed -

138. (1) The Minister may make regulations prescribing the goods on which a drawback of the whole or any part of any duties of customs or excise may, be granted and the conditions under which such drawback shall be allowed.

139. (1) Where it is proved to the satisfaction of the Board that any goods after being duly loaded for exportation have been destroyed by accident on board the exporting ship or aircraft, any amount payable in respect of the goods by way of drawback shall be payable in the same manner as if the goods had been exported to their destination.

140. All claims for drawback and application for over-payment or refunds of import or export duty or fee shall be made within a period of one year reckoned -

141. (1) If any person obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, remission or repayment of any duty in respect of any goods which is not lawfully payable or allowable in respect thereof, or which is greater than the amount so payable or allowable, then -

Provided that, in the case of a claim for drawback, the Board may, if it sees fit, instead of seizing the goods, either refuse to allow any drawback thereon or allow only such drawback as it considers proper.

142. (1) Without prejudice to any other provision of this Act, any amount due by way of customs or excise duty shall, constitute a debt due to the Government and may be recovered by legal proceedings brought by the Board.

Provided that the proper officer shall not make any such demand after a year from the date of such short levy or erroneous repayment unless such short levy or erroneous repayment was caused by the production of a document or the making of a statement which was untrue in any material particulars.

143. (1) Any duty or drawback the rate of which is expressed by reference to a specified quantity of any goods shall be chargeable or allowable on any fraction of that quantity of goods and the amount payable or allowable on any such fraction shall be calculated proportionally:

Provided that the Board may determine the fractions to be taken into account of any quantity.

PART XI. -GENERAL

GENERAL POWERS. AGENTS. ETC.

144. (1) Without prejudice any express requirement as to security contained in the customs or excise laws, the Board may, if it sees fit, require any person to give security by bond or otherwise in such form and manner as it may direct, for the observance of any condition in connection with customs or excise.

145. (1) Without prejudice to any other power conferred by this Act, an officer may examine, mark, seal and take account of any goods-

146. (1) An officer may at any time samples of any goods -

147. (1) Without prejudice to any other power conferred by this Act, where there are reasonable grounds to suspect that any thing liable to forfeiture under the customs and excise laws is kept or concealed in any building or place, any officer may, without a warrant, enter that building or place at any time, whether by day or night, and search for, seize, detain or remove any such thing and may, so far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction.

148. (1) Any officer who is authorised in writing by the Board to exercise the powers conferred by this subsection may, for the purpose of enforcing the customs and excise laws, at any time, on production if so required of his authority and if need be by force, enter and search any premises in respect of which he reasonably believes that a license under the Liquor (Licensing) Act, is in force and any room or place adjacent to and communicating with the premise.

149. (1) Without prejudice to any other power conferred by this Act, where there are reasonable grounds to suspect that any vehicle or ship is or may be carrying any goods which are -

150. (1) Where there are reasonable grounds to suspect that any person to whom this section applies is carrying any article -

Provided that -

151. The Board may, with the approval of the Minister, pay rewards in respect of any service which appears to it to merit reward rendered to it by any person in re1ation to any customs and excise matter: Provided that such approval need not be obtained for a reward not exceeding one hundred and fifty naira to a person not being a member of one of the public services of Nigeria.

152. When any goods are deposited in a customs area or in a Government warehouse under or by virtue of any provision of this Act and the Board is of the opinion that having regard to all the circumstances of the case no rent or a reduced rent shall be charged therefore, it may waive or reduce any rent payable or refund the whole or any part of any rent paid under this Act.

153. (1) If any person requests an officer to transact any business relating to customs or excise with him on behalf of another person, the officer may refuse to transact that business with him unless written authority from that other person is produced in such form as the Board may direct.

154. Any person who acts as an agent of an importer, exporter or proprietor of goods shall be personally liable for the payment of any duties payable in respect of those goods and for the performance of all acts under the customs and excise laws in relation to those goods as though he were the importer, exporter or proprietor of those goods, as the case may be:

Provided that -

155. Any person who authorises an agent to act for him in relation to any goods for any of the purposes of the customs and excise laws shall be liable for the acts and declarations of his agent, and may accordingly be prosecuted for any offence against the customs and excise laws committed by the agent in respect of any such goods in the same manner as if he had himself committed the offence:

Provided that -

156. (1) The Minister may make regulations with respect to the licensing of customs agents and excise agents; and without prejudice to the generality of the powers conferred by this subsection, regulations may in particular provide for -

157. No compensation shall be payable by and no action shall lie against the Board or any officer for any loss or damage caused to any goods by any officer acting in the execution of his duty except where the loss or damage occurs as the direct result of the unlawful act or negligence of such officer:

Provided that if any warehoused goods or goods on the premises of the holder of an excise license are destroyed, stolen or unlawfu1ly removed by or with the assistance or connivance of an officer, and that officer is convicted of the offence, then except where the warehouse keeper or proprietor of the goods or holder of the excise license was a party to the offence, the Board shall pay compensation for any loss caused by any such destruction, theft or removal, and, notwithstanding any provision of this Act, no duty shall be payable on the goods by the occupier or proprietor or holder of the excise license aforesaid, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.

158. (1) The person in charge of any ship, aircraft or vehicle employed in the enforcement of the customs and excise laws -

159. (1) 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 shall be liable to a fine of two hundred naira.

GENERAL OFFENCES

160. If any customs and excise duty is not paid at the time when it becomes payable under any enactment by any person from whom it is due, whether or not payment of that duty has been secured by bond or otherwise, it shall be paid on demand made by the Board either on that person personally or by delivering the demand in writing to his place of abode or business, and if it is not so paid on demand, he shall, in addition to the amount of customs and excise duty be liable to a fine equal to twice the amount thereof or six hundred naira whichever is the greater.

161. (1) If any person -

162. If any person-

163. (1) If any person required by or under the customs and excise laws to provide scales for any purposes of those laws provides, uses, or permits to be used any scales which are false or unjust, he shall be guilty of an offence under this section.

164. Without prejudice to any other provision of this Act, if any person -¬

165. (1) Any -

166. Any person who assembles with two or more other persons for the purpose of contravening any of the provisions of the customs and excise laws shall be liable to imprisonment for one year.

PART XII. - FORFEITURE AND LEGAL PROCEEDINGS

FORFEITURE

167. (1) Any officer or police officer, or any other person authorised in that behalf by the Board, may at any time seize or detain any thing liable to forfeiture under the customs and excise laws or which such officer, police officer or other, person has reasonable grounds to believe is liable to forfeiture there under.

168. Where, by or under any provision of this Act, goods of a kind subject to excise duty become liable to forfeiture by reason of some offence committed by an excise trader, but such goods are not available for forfeiture, the Board may seize from the stock of that trader goods of that kind to such quantity as would attract the same amount of duty as the amount of duty on the goods liable to forfeiture.

169. (1) Without prejudice to any other provision of this Act where any thing has become forfeited under the customs and excise laws -

170. (1) If any ship, aircraft or vehicle which is liable to forfeiture or inspection under the customs and excise laws does not bring to or stop when required so to do by an officer and so remain for such period as the officer may require, the master of ship, commander of the aircraft or person in charge of the vehicle shall be liable to a fine of two hundred naira.

171. Any ship, aircraft or vehicle 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.

172. (1) If any part of the cargo of a ship is thrown jettisoning overboard, or staved or destroyed to prevent seizure after the ship has been properly summoned to bring to 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.

173. (1) Notwithstanding any other provision of this Act, a ship of two hundred and fifty or more tons register or an aircraft 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 -

174. (1) Where any ship of two hundred and fifty or more tons register or any aircraft would but for section 173 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 Board, a responsible officer of the ship or aircraft is implicated either by his own act or by neglect in that offence, the Board may fine that ship or aircraft such sum not exceeding one hundred naira as it sees fit.

175. (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 sees fit, certify that there were reasonable grounds for the seizure.

Provided that nothing in this subsection or in section 157 of this Act shall affect any right of any person to the return of the thing seized or detained or to compensation in respect of any damage to the thing or in respect of the destruction thereof

GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS

176. (1) Whereby or under any provision of the customs and excise laws a fine or imprisonment 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.

177. Civil or criminal proceedings in a court by the Board under the customs and excise laws (including appeals arising there from) shall, notwithstanding anything to the contrary in any other law, take precedence over all other matters or proceedings instituted or pending before that court.

178. (1) Every offence committed under the customs and excise laws may be inquired into or tried -

179. Where, by or under any provision of the customs and excise laws, a fine or term of imprisonment is prescribed, such fine or term of imprisonment shall be deemed td be a fine or term of imprisonment not exceeding the fine or term of imprisonment so prescribed.

180. (1) Subject to the provisions of section 160 of the Constitution of the Federal Republic of Nigeria (which relates 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), any officer of the Department of Customs and Excise may, with the consent of the Director of that department, conduct criminal or other proceedings in respect of matters relating to customs and excise under the customs and excise laws.

181. (1) Any offence under the customs and excise laws -

182. (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.

183. (1) Where a person suspected of fraudulent evading payment of duty due on any goods or evading a prohibition in respect thereto is detained for any period not exceeding twenty-four hours by an officer in exercise of his powers under section 8 of this Act and proceedings, whether or not a charge is preferred in respect thereof, art thereupon or thereafter compounded under the provisions of this Act, any measurements, photographs or fingerprint impression taken under the authority of the Police Act during any such detention may be retained and kept in the custody of the police.

184. It is declared for the avoidance of doubt that, 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 laws.

185. 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 to the Board or to any person discharging any duty under those laws shall be accounted for and paid to the Board or as it may direct.

186. The Board may -

187. (1) If, in any court any book or document in the official custody of the Board or any officer is required to be used as evidences to the transactions to which it refers, copies thereof or of extract there from certified by the Board or the proper officer shall be admissible for that purpose, without production from the original.

188. (1) An averment in any process in proceedings under the customs and excise laws -

189. If in any proceedings under the customs and excise laws the question arises whether any person is an officer, his own evidence thereof shall be deemed sufficient unless contrary be proved.

190. In any prosecution for an offence under the customs and excise laws it shall not be necessary to prove knowledge or intent, but where the prosecution is in respect of an offence of doing any thing knowingly or recklessly or with a specified intent, the onus of disproving that he did such thing knowingly or recklessly or with such intent shall be on the defendant.

PART XII. - MISCELLANEOUS

191. The Sales by Auction Act shall not apply to sa1es under the customs and excise laws when conducted by an officer authorised by the Board to conduct such sales.

192. Where a claim is made to the Board for the repayment of any sum in respect of an amount paid by way of duty in excess of the amount chargeable in respect of that duty, the Board may if it thinks fit require the claimant to defray, in accordance with such reasonable scales as the Board may determine, the administrative expenses incurred by the Board in connection with the repayment.

193. (1) All orders, regulations, directions, terms, conditions, restrictions or forms having effect immediately before the commencement of this Act under any enactment repealed by this Act relating to any matter with respect to which the President, the Minister or the Board has under this Act power to make orders or regulations or to give directions or impose terms, conditions or restrictions shall, unless and until revoked or varied as the case may be, by the President, the Minister, or by the Board and so far as is not inconsistent with the provisions of this Act, have effect as if made, given, imposed or directed under that power.

194. (1) The President may make regulations or the establishment of a Customs and Excise Preventive Service and Customs and the terms and conditions of service therein.

195. (1) Notwithstanding anything in any other enactment, it shall be lawful for any member of the Customs Preventive Service not below the rank of Assistant Superintendent to have firearms and ammunition in his possession or under his control on such occasions as may be specified by regulations.

"Ammunition" and "firearms" have the same meaning as in the Firearms Act.

"Preventive Service" means the Customs and Excise Preventive Service established by regulations made under section 194 of this Act.

"Regulations" means regulations made under section 194 of this Act.

FIRST SCHEDULE

VALUE OF IMPORTED GOODS

1. The customs value of goods bought or imported for use in Nigeria shall be the transaction value of the goods adjusted in accordance with the provisions of paragraph 7 (1) of this Schedule, provided that-

2. -(1) If the Customs value of an}"goods imported into Nigeria cannot be determined under the provisions of paragraph I of this Schedule, the Customs value of the imported goods shall be transaction value of identical goods already accepted under paragraph 1 of this Schedule sold for export to Nigeria and exported at or about the same time, at the same commercial level and in substantially the same quantity, as the goods being valued, adjustment having been made under paragraph 10 (1) and (2) of this Schedule to take account of significant difference in costs and charges between the imported goods and the identical goods arising from differences in distances and modes of transport.

3. -(1) If the Customs value of any goods imported into Nigeria cannot be determined under the provisions of paragraph 2 of this Schedule, then the customs value of the imported goods shall be the transaction value of similar goods already accepted under paragraph 1 of this Schedule sold for export to Nigeria and exported at or about the same time, at the same commercial level and in substantially the same quantity, as the goods being valued, adjustment having been made under paragraph 10 (1) and (2) of this Schedule to take account of significant difference in cost and charges between the imported goods and the similar goods arising from differences in distances and modes of transport.

4. -(1) Where the customs value of goods imported into Nigeria cannot be Sale Value. determined under the provisions of paragraph 1, 2 or 3 of this Schedule, the customs value shall be based on the unit price at which the imported goods, identical or similar goods (in that order) are sold in Nigeria in the conditions as imported, in the greatest aggregate quantity, at or about the time of importation of the goods being valued, to persons who are not related to the persons from whom they buy those goods, subject to deductions for the following-

5. -(1)If the customs value of goods imported into Nigeria cannot be determined under the provisions of paragraph 1,2,3 or 4 of this Schedule, the Customs value shall be based on a computed value which shall consist of-

6. -(1) Where the customs value of goods imported into Nigeria cannot be determined under the provisions of paragraphs 1, 2, 3, 4, or 5 of this Schedule, the Customs Value shall be determined using reasonable means consistent with the principles and general provisions of this Schedule, and on the basis of data available in Nigeria.

7. -(1) For the purposes of determining the customs value under the provisions of paragraph 1 of this Schedule, there shall be added to the price actually paid or payable for the goods imported into Nigeria-

8. -(1) The valuation methods enumerated in paragraphs 1,2,3,4,5, and 6 of this Schedule shall be followed sequentially, so however that the buyer of the goods being valued shall have the right, on a request in writing to the Board made within three days of the valuation, to demand that the sequential order as enumeration in paragraphs 4 and 5 of this Schedule be changed, stating in 'the request the reasons for the demand.

9. -(1) Where the conversion of currency is necessary for the determination of the customs value of any good, the rate of exchange to be used shall be that duly published by the Federal Ministry of Finance and shall reflect as effectively as possible, in respect of the period covered by the document of publication, the current value of the currency in commercial transaction in terms of the Naira.

10. -(1) If, in the course of determining the customs value of goods imported into Nigeria, it becomes necessary to delay the final determination of the customs value, the buyer of the goods shall be permitted by the Board to clear and take possession of the imported goods if, where so required, the buyer provides-

11. - An information which is by nature confidential or which is provided on a confidential basis for the purposes of Customs valuation shall be treated as strictly confidential by the Board, to be disclosed only-

12. -(1)When a declaration has been presented and the Board has reason to doubt the truth or accuracy of the particulars or documents produced in support of the declaration, the Board may request the importer of the goods to provide further explanation, including document or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, adjusted in accordance with the provisions of paragraph 7 (1) of this Schedule.

13. -(1) If a buyer or his agent is not satisfied with the customs valuation of his imported goods, he may, within 7 days of becoming aware of the valuation, appeal to the Customs Area Comptroller in charge of the area where the valuation took place stating the reason for the appeal.

14. For purposes of the interpretation of Customs valuation under this Act, the provisions of Article VII of the General Agreement on Tariffs and Trade 1994 as contained in the Agreement on the implementation of Article VII, together with all the notes to the Articles, and all the Annexes to those Articles, shall apply.

15. No amendment or alteration shall be made to this Schedule except with the consent of the members to the General Agreement on Tariffs and Trade 1994 as contained in the Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade 1994 Agreement.

16. -(1) In this Schedule-

"Commercial level" means the step at which the goods are changing hands, the first commercial level being between the seller and the buyer, the second being between the buyer and the first buyer in Nigeria and subsequently in that order;

"Customs value of goods imported into Nigeria" means the value of goods for the purposes of levying ad valorem duties of Customs on goods imported into Nigeria;

"date of importation" means the date of entry of the imported goods into Nigeria;

"goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods ;

"identical goods" and "similar goods" excludes, as the case may be, goods which incorporate or reflect engineering, development, art work, design work, plans and sketches for which no adjustment has been made under paragraph 7 (1) (b)(iv) of this Schedule because they were undertaken in Nigeria;

"Identical goods" means goods which are the same in all respect, including physical characteristics, quality and reputation, so however that minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical;

"price actually paid or payable" includes all payments made or to be made as a condition of sale of the imported goods, by the buyer to or for the benefit of the seller, or by the buyer to or for the benefit of a third party to satisfy an obligation of the seller.

"produced" includes grown, manufactured and mined;

"similar goods" means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially inter-changeable considering the quality of the goods, their reputation and the existence of a trademark;

"transaction value" means the price actually paid or payable for goods when sold for export to Nigeria.

SECOND SCHEDULE

FORM OF WARRANT OF DISTRESS

To ...............

The Customs, Immigration and Prisons Services Board, by virtue of the powers vested in it by section 134 of the Customs and Excise Management Act, hereby authorises you to collect and recover the sum of ............... due for excise duty from ........... manufacturer, having his premises at ........... and for the recovery thereof further authorises that you, with the aid (if necessary) of your assistants and calling to your assistance any police officer (if necessary), which assistance he is hereby required to give, do forthwith levy by distress the said sum together with the costs and charges of and incident to the taking and keeping of such distress, on the goods, chattels and other lands distrainable things of the said manufacturer wherever the same may be found and on all machinery, plant, tools, ships, aircraft, vehicles, animals, goods and effects used within Nigeria in the manufacture, sale or distribution of excisable goods which you may find in any premises or on any lands in the use or possession of the said manufacturer or of any person on his behalf or in trust of him.

And for the purpose of levying such distress you are hereby authorised, if necessary, with such assistance as aforesaid to break open any building or place in the daytime.

Signed for and on behalf of the Customs, Immigration and Prisons Services Board at .......this ........ day of .......... 19 .........

Collector (or as the case may be)

Customs and Excise Management Act

THIRD SCHEDULE

PROVISIONS RELATING TO FORFEITURE

NOTICE TO SEIZURE

1. The Customs, Immigration and Prisons Services Board shall give notice of the seizure of any thing as forfeited and of the grounds therefore to any person who to its knowledge was at the time of the seizure the owner or one of the owners thereof:

Provided that notice shall not be required to be given under this paragraph if that seizure was made in the presence of -

2. Notice under paragraph 1 of this Schedule, shall be given in writing and shall be deemed to have been duly served on the person concerned -

NOTICE OF CLAIM

3. Any person claiming that any thing seized as forfeited is not so liable shall, within one month of the date of the notice of seizure or, if no such notice has been served on him, within one month of the date of the seizure, give notice of his claim in writing to the Board:

Provided that the Board may, at its discretion, extend the period in which notice of a claim may be given.

4. Any notice under paragraph 3 of this Schedule 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 of process and to act on behalf of his claimant and service of process upon a legal practitioner so specified shall be deemed to be proper service upon the claimant.

CONDEMNATION

5. If on the expiration of the relevant period aforesaid for the giving of notice of claim no such notice has been given to the Board, 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.

6. Where notice of claim is duly given in accordance with the foregoing provisions of this Schedule, the Board shall take proceedings for the condemnation of that thing by the 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 any thing is in accordance with either of the two last foregoing paragraphs condemned or deemed to have been condemned as forfeited then, without prejudice to any delivery by or sale of the thing by the Board under paragraph 15 of this Schedule, 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 civil proceedings and may be instituted in a court of summary jurisdiction.

9. Proceedings for the condemnation of any thing instituted in a court of summary jurisdiction may be so instituted -

10. (1) In any proceedings for condemnation, the claimant or his legal practitioner shall make oath that the thing seized was, or was to the best of his knowledge or belief, the property of the claimant at the time of the seizure,

11. Where an appeal has been made against the decision of the court in any proceedings for the condemnation of any thing, that thing shall, pending the final determination of the matter, be left with the Board.

PROVISIONS AS TO PROOF

12. In any proceedings arising out of the seizure of any thing, the effect, form and manner of the seizure shall be taken to have been as set forth in the process without any further evidence thereof, unless the contrary is proved.

13. In any proceedings, the condemnation by a court of any thing as forfeited may be proved by the production either of the order or certificate of condemnation or of a certified copy thereof purporting to be signed by an officer of the court by which the order or certificate was made or granted.

SPECIAL PROVISIONS AS TO CERTAIN CLAIMANTS

14. For the purpose of a claim to, or proceedings for the condemnation of, any thing, 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 and anything required by this Schedule or by the rules of the court to be done by, or by any person authorised by, the claimant or owner may be taken or done by or by any other person authorised by, the following persons respectively that is to say -

POWER TO DEAL WITH SEIZURES BEFORE CONDEMNATION, ETC.

15. Where any thing has been seized as forfeited, the Board 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 -

16. (1) If, where anything is delivered up, sold or destroyed as aforesaid, it is held in proceedings taken under this Schedule that the thing was not liable to forfeiture at the time of its seizure, the Board shall on demand by the claimant tender to him -

Provided that where the said amount includes any sum on account of any duty chargeable on the thing which had not been paid before its seizure the Board may deduct so much of that amount as represents that duty.

CUSTOMS AND EXCISE MANAGEMENT ACT

CHAPTER 84

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

PAGE

1. Brewing Regulations ............. 3707

2. Drawback (Customs) Regulations ........ 3713

3. Importation and Exportation by Air Regulations ........... 3719

4. Importation and Exportation by Post Regulations .......... 3721

5. Importation and Exportation by Sea Regulations .......... 3722

6. Small Craft Regulations ........... 3725

7. Tobacco (Manufacture) Regulations ........ 3726

8. Valuation (Export Duties) Regulations ..... 3727

9. Customs Ports Order ............ 3728

10. Customs (Importation of Positive Cinematograph Film) Order .... 3732

11. Small Craft (Customs Licensing) Regulations ............. 3732

12. Customs and Excise Preventive Service Regulations .......... 3733

13. General Excise Regulations ......... 3750

14. Importation and Exportation by Land and Inland Waters Regulations . 3755

15. Customs and Excise-(Warehousing of Goods) ............. 3760

16. Customs Airports (Re-designation) Order ..... 3760

17. Customs Ports (Designation) Order ....... 3761

18. Customs and Excise (Ship Chandlers) (Licensing) Regulations .... 3762

19. Customs and Excise Agents (Licensing) Regulations ......... 3766

The measurements in these Regulations are in English measurements but should be converted to the metric system of measurement when intended to be applied.

BREWING REGULATIONS

ARRANGEMENT OF REGULATIONS

1. Short title.

2. Effect of these Regulations.

3. Entry of premises.

4. Placing of vessels.

5. Brewing book.

6. Alteration in brewing book.

7. Notice of brewing.

8. Brewing.

9. Brews to be kept separate.

10. Entry of sugar-store, etc.

11. Possession of sugar.

12. Excise duty.

13. Ascertainment of worts.

14. Board may permit deviation.

BREWING REGULATIONS

UNDER SECTION 111

Commencement: 1st April, 1959

A- GENERAL

1. These Regulations may be cited as Brewing Regulations.

2. These Regulations shall have effect as if priming and colouring solutions were worts.

B-ENTRY OF PREMISES AND VESSELS

3. No brewer shall begin to brew beer until he has made entry, in accordance with the Act, of all premises, rooms, places and vessels intended to be used by him for such purpose.

4. All mash tuns, underbacks, worts receivers, coppers, heating tanks, coolers, collecting and fermenting vessels or other vessels used for the brewing of beer shall be so placed and fixed as to admit at all times of the contents being accurately ascertained by gauge or measure, and shall not be altered in shape, position or capacity without fourteen days notice in writing to the proper officer.

C-BREWING BOOK

5. Every brewer shall provide a brewing book in the form prescribed by the Board, and shall -

6. A brewer shall not, without the permission of the proper officer, alter any entry in the brewing book.

7. A brewer shall, if so required by the Board, send notice in writing to the proper officer forty-eight hours before a brewing is to take place.

D-BREWING OPERATIONS

8. (1) All grains in the mash tun shall be kept untouched for the space of one hour after the time entered in the brewing book as the time for the worts to be drawn off, unless the proper officer has attended and taken account of such grains.

9. (1) Every brewer shall keep the total produce of a brewing separate from the produce of any other brewing for the space of twenty-four hours, unless an account of the first mentioned brewing is sooner taken by the proper officer.

E-SUGAR

10. (1) Every brewer who shall use any description of sugar or saccharine substance, extract or syrup (hereinafter referred to as "sugar") in the brewing of beer shall, before he begins to store or use the same make entry of a room on his premises (hereinafter called the "sugar store") for the purpose of storing such sugar.

11. A brewer shall not have any sugar in his possession elsewhere than in the sugar store, mash tun or other vessel entered for dissolving sugar, or in the course of removal thereto.

F-CHARGE OF EXCISE DUTY ON BEER

12. (1) The excise duty in respect of beer brewed by a brewer shall be charged and paid in accordance with the following provisions of this regulation.

13. (1) For the purpose of ascertaining the quantity of worts of an original gravity of 1055 degrees deemed to have been brewed from the materials used, a brewer shall be deemed to have brewed thirty-six gallons of worts of the said gravity for every unit of materials recorded by him in pursuance of regulation 5 of these Regulations or used by him in any brewing.

G -BOARD'S DISCRETIONARY POWER IN SPECIAL CIRCUMSTANCES

14. Notwithstanding anything contained in these Regulations, the Board may permit such deviation from the customary operations in the course of brewing and the keeping of the brewing book as it may consider necessary to meet the exigencies of any case to which these Regulations may not be conveniently applicable.

DRAWBACK (CUSTOMS) REGULATIONS - under section 137

Commencement: 1st April, 1959

PART I ―GENERAL

1. (1) These regulations may be cited as the Drawback (Customs) Regulations.

2. (1) In these Regulations -

"Exportation" includes putting on board a foreign-going ship or aircraft for use as stores;

"Imported in bulk in its application to aviation and motor spirit and refined petroleum illuminating oil means imported in receptacles having capacities not less than those specified in any regulations made from time to time under the Petroleum Act relating to the importation of petroleum in bulk;

"Manufacture" includes processing and assemb1y.

3. (1) It shall be a condition of the granting of any drawback in respect of any goods -

Provided that in his discretion the proper officer may allow good to remain in official custody for a reasonable period at the risk and expense of the exporter in which case drawback shall not be allowed unless thereafter the goods are conveyed direct and without delay after receiving the permission of the proper officer from the place of deposit on to the aforementioned aircraft, ship or vehicle;

4. (1) No drawback shall be paid in respect of any goods -