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CENTER FOR LAWS OF NIGERIA: FEDERAL LAWS
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CUSTOMS AND EXCISE MANAGEMENT ACT
CHAPTER C45 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004
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This Act [which has been amended by the Customs and Exercise Management Act, 2003] seeks to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto.
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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. Samples.
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.
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.
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.
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.
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 penalties.
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.
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
CUSTOMS AND EXCISE MANAGEMENT ACT – CAP. C45 L.F.N. 2004
An Act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto
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[COMMENCEMENT [1st April, 1959]
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PART I. — PRELIMINARY
1. Short title.
This Act may be cited as the Customs and Excise management Act.
ALPHABETICAL INDEX TO THE LAWS OF NIGERIA (UPDATED TO 2018)
HIGH COURT OF THE FEDERAL CAPITAL TERRITORY, ABUJA. PROCEDURAL STEPS
CENTER FOR LAWS OF NIGERIA: FEDERAL LAWS Constitution Federal Laws
CENTER FOR LAWS OF NIGERIA: FEDERAL LAWS Constitution Federal Laws