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This section of our website provides more information about the organisational structure. The followings are the list of Special Units of Nigeria Customs Service and relevant information about them:

Headquarters Office is directly attached to the Comptroller-General’s Office. This office is headed by an Assistant Comptroller-General of Customs who handles the internal administration of the Comptroller-General’s office.

All enquiries, complaints, appeal, petitions directed to the Comptroller-General from the General public and officers of the service are passed through this office.

This office also supervises the Customs Intelligence Unit of the service on behalf of the Comptroller-General. Other units supervised by this office are the Public Relations Unit and the Secretariat of the Customs Management.

ICT-MODERNIZATION UNIT is responsible for the development, implementation and maintenance of information technology of the Nigeria Customs Service. Specifically, the Unit handles Customs automation system in import clearance procedures called NICIS II, (Nigeria Integrated Customs Information System). NICIS II is basically a computerized system designed to harmonize and standardize Customs procedures in the Country and to enhance the user experience, leading to better management and improved productivity in the Nigeria Customs Service.

The policy objectives of the system includes improvement of Revenue generation, facilitation of trade through speedy clearance, supply of reliable and timely trade Statistics of planning purposes, elimination of Customs fraud, standardization of Forms and procedures, Enhancement of management and monitoring of Customs operations especially in the field, and international interchange of Customs data through the WCO/WTO.

Presently, the system is in operation in all the major sea and airports in the Country. Its major features include modules for the management of Manifests, Import and Export Licenses, Customs Declarations, Suspense Procedures, Selectivity, Accounting Functions, Control Files, Valuation, Examination, Tariff and Taxation, Statistics, Documentation, Utilities and Configuration.

The system takes into account all International Standards, Codes and recommendations adopted by the International Standards Organization (ISO), the World Customs Organization (WCO) and the UNCTAD, in the field of trade facilitation.

Legal Department Unit has the responsibility that is derived from the powers conferred on the Attorney General and Honorable Minister of Justice of the Federation who is the Chief Law Officer of Nigeria. Such powers include the institution and defense of all actions whereby the Government or any of its Agencies is involved.

The Legal Adviser in this regard, therefore serves as the principal legal adviser to the Comptroller-General and the officers and employees of the Nigeria Customs Service. This office provides legal services to the Service in matters relating to its statutory functions of the Service.

It has both Headquarters and field structures where Assistant Legal Advisers provide legal advise and representation services in courts on behalf of the Area Commands in the field. The legal adviser is a member of the Nigeria Customs Board.

Public Relations Unit is saddled with the responsibility of the service information management. The unit produces the weekly TV program (Customs Duty) that is aired on the Network Service of Nigeria Television Authority (NTA).

Customs Intelligence Unit (CIU) gathers intelligence reports on the activities of the service to the Comptroller-General through the Assistant Comptroller-General (Headquarters).

Internal Audit Unit is saddled with the responsibility of Auditing accounting and other related activities of the Nigeria Customs Service in accordance with the government set out rules and regulations.

The unit serves as an effective system of Internal Checks to prevent or detect errors and financial frauds. Auditing is a tool necessary for maintaining a good System of Financial Management. The presence of the Internal Audit serves as a deterrent to malpractices in Government Institutions and Statutory Corporations and imposes Checks on officers connected with the control and Custody of Public Money and property. In the course of their duties, Internal Auditors have right to:

    1. Call for the books, records, payment vouchers, and other documents connected with the Accounts.
    2. Initiate surprise Checks regularly on Imprest and main Cash Books and
    3. Inquire from the officers responsible or persons connected with the accounts to be audited, such information and statements necessary for the proper performance of their duties.

The unit is equally expected to under-take regular auditing of the Service’s Personnel Emolument, Government Vehicles, Stores, armoury, office equipment and furniture, plant and tools, and postage stamps and franking machines.

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