Nigeria Customs Service Act, no. 35 of 2023.

This Act, divided into thirty-three Parts and consisting of 282 Sections, provides for: establishing the Nigeria Customs Service; detailing its duties, responsibilities, powers and competencies; and defining a framework for all the matters connected with the management and administration of customs and excise. The Act defines the following relevant terms: audit-based control; certificate of origin; checking good declaration; clearance; cost-based user fees; customs control zone; customs duties; customs law, as statutory and regulatory provisions relating to importation, exportation, excise, transit, trans-shipment movement or storage of goods; physical and electronic examination of goods; preferential origin, as the economic nationality of goods related to trade agreements; risk management; temporary storage of goods; trans-shipment; trader. Concerning the duties and functions of the Nigeria Customs Service, the Act provides for: administration of trade and fiscal Policies of the Government; promoting trade facilitation in line with international conventions and agreements; collecting and accounting for revenue from customs duties, excise duties, charges, and fees.
The Act focuses on: financing of Customs Service operations, and funds of the Service; provision of information for customs formalities and controls; data exchange and storage; data protection system; transparency and stakeholder consultation; customs control zones; application of risk management techniques; additional control for the release of goods; procedures for conducting post clearance audit; additional duties and customs duties on completion of audit; special service fees; joint border operation with bordering countries; reports on importation and exportation of goods; content of goods declaration; restriction on the import and export of goods concerning: protection of the environment, of public health, fishery conservation, compliance with CITES and other international instruments on trade of endangered species of fauna and flora; goods of preferential origin and customs procedure for goods of non-preferential origin; preferential rule of origin for goods of the following categories: mineral products; vegetable products; live animals and animal products; products obtained from hunting, fishing, or maritime fishing and other products taken from the sea by a vessel.
Further matters covered by this Act include: customs guarantees and security measures; customs representatives and authorised economic operators; status of goods and customs procedures; special economic zone procedure; drawback of duties procedure; penalties for improper export of goods; procedure of coastwise carriage of goods; protection of intellectual property rights; imposition of excise duty on beer, wine and other alcoholic beverages; licence to manufacture spirits, beer and carbonated drinks.

An Act to repeal the Customs and Excise Management Act, Cap. C45, Laws of the Federation of Nigeria 2004 and other Customs and Excise Legislation and enact the Nigeria Customs Service Act, 2023 to provide for the reform of the administration and management of customs and excise in Nigeria; and for related matters.

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