Nigeria Customs Service Act, 2023

Establishment of Nigeria Customs Service.

1.

There is established the Nigeria Customs Service (in this Act referred to as “the Service”).

The Service.

2.

The Service – a shall be a body corporate with perpetual succession and a common seal; b may sue or be sued in its corporate name; c may acquire, hold, and dispose of any property, whether movable or immovable; and d shall direct, manage and enforce the provisions of this Act and the customs and excise laws listed in this Act.

Scope and application.

3.

The provisions of this Act shall apply to all matters connected with the management and administration of customs and excise.

Functions of the Service.

4.

The Functions of the Service are to – a administer, direct, manage and enforce the provisions of this Act and the customs and excise laws; b collect and account for revenue from customs duties, excise duties, charges, fees and special assessments as may be assigned to it by the Government; c administer trade and fiscal policies of the Government as it relates to this Act; d promote trade facilitation in line with international conventions and agreements as it relates to customs administration; e prevent smuggling, customs fraud and all other violations under this Act; f carry out all border enforcement and regulatory activities required by law in collaboration with relevant agencies; g collate and publish accurate trade statistics and other relevant data as it relates to Customs and Excise”; h engage in regular consultations with individual traders, trade associations and other relevant stakeholders to promote industrial harmony; i approve and license customs agents, who shall be citizen of Nigeria; and j do such other things as are necessary for or incidental to the performance of its functions and discharge of its duties under this Act and the Laws of Nigeria.

Powers of the Service.

5.

In the exercise of its functions under this Act, the Service shall subject to approval of the Board have the powers to – a acquire, hold, purchase, mortgage and deal with property, whether movable or immovable, real or personal; b enter into contracts or obligations; c advise or develop regulations on the management and administration of customs and excise management; and d issue operational guidelines for the efficient administration and operation of the provisions of this Act.