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The
Customs & Excise Management
Act (CEMA) Cap 45, Law of the
Federation of Nigeria, 2004 vests Legal Authority in the
Nigeria Customs Service to
act on behalf of the Federal
Government of Nigeria in all
Customs matters. This is supported
by various supplementary legislations,
including:
- Customs
and Excise (Special Panel
and other Provisions) Cap
45, Law of the Federation
of Nigeria, 2004;
- Customs
Duties (Dumped and Subsidized
Goods) Act Cap 87 Laws
of the Federation of Nigeria;
- Nigeria
Pre-shipment Inspection
Decree No. 36 of November,
1979 further amended by
Decree No. 11 of 19th April,
1996;
- Decree
No. 45 of 1st June, 1992
as amended by Decree No,
77 of 29th August, 1993;
- Customs
and Excise Management (Amendment)
Act No. 20 of 2003; and
- Constitution
of the Federal Republic
of Nigeria.
The
law relating to Customs Agents
is contained in the Customs & Excise
Management Act (CEMA) Cap
45, Law of the Federation
of Nigeria, 2004 and the
Customs and Excise Agents
(Licensing) Regulations 1968
(Legal Notice 95/1968 as
amended).
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