Preliminary
Information [Click
here to open Chapter 84]
Customs & Excise
Management of CAP. 84 Laws
of The Federation of Nigeria,
1990
The Customs and Excise Management
Act (CEMA), is the principal
law guiding the Administration
of Customs and Excise in Nigeria.
It is divided in to 13 parts,
spanning 195 Sections and 3
Schedules.
It has 19 subsidiary Legislations
(Regulations). Note that the
Measurements in the 19 Regulations
are in English measurements
but should be converted to
the metric system of measurement
when intended to be applied.
- Part
III of CEMA deals with
importation, Exportation
and carriage coastwise -
see Section 12 - 80.
- Part
II deals with Administration – see
Sections 3 – 11
of CEMA.
- Part IV deals
with Warehouses and Government
Warehouses.
- Part V deals
with Spirits.
- Part VI deals
with Beer.
- Part VII deals
with Tobacco.
- Part VIII
deals with Exercisable
duty.
- Part IX deals with
Licences, Entries etc.
General Provisions.
- Part
X deals with Duties
and Drawbacks – General
Provisions.
- Part
XI – General Powers,
Agents, etc.
- Part
XII – Forfeiture
and Legal
proceedings.
- Part
XIII – Miscellaneous
- The First Schedule
deals with
Value of imported goods.
- The Second Schedule
deals with Form of
Warrant of Distress.
- The
Third Schedule deals with
Provisions relating to
Forfeiture.
Section 37 - 5 deals specifically
with Duty on Imported goods,
Relief from duty of goods entered
for transit or transshipment;
Relief from duty of goods temporarily
imported, Exempt from goods
and goods delivered free of
duty; Valuation of imported
goods for purpose of ad valorem
duties among others.
Section 48 - 62 deals specifically
with Exportation, Stores and
Clearance outwards.
Parts V - IX deals with Excise
and Excisable goods.
Section 118 - 120 (Part VIII)
deals with other goods subject
to Excise duty Licence to manufacture
excisable goods and powers
to make regulation.
Section 121 - 127 deals with
Excise Licences, Entries, provisions
relation to the furnishing
of information by manufacturers
etc.
For details, contact the Legal
Adviser, legal@customs.gov.ng |
