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The Board of Customs & Excise was set up on 1 June, 1972 and amended by decree no. 45 of 1992. Later the decree was further amended by decree no. 77 of 1993 which provided for the inclusion of serving Deputy Comptrollers-General as members of the board. The composition of the board changes from time to time to reflect the dynamics of the the civil service and the politics of the the country. How the service has evolved over the years would be seen in the “Brief History of Nigeria Customs Service“.

Functions and Powers

The Board was set up with main functions to include Appointment, Promotion and Discipline of officers of the service. The Board is also to administer the Customs & Excise Management Act (CEMA). It is the policy making organ of the service.


The Board is composed of the following members:

    • Minister of Finance (Chairman)
    • The Comptroller General of Customs (Vice Chairman)
    • A representative from Fed. Min. of Commerce
    • A representative of Ministry of Transport
    • A representative of Ministry of Industries
    • A representative of Ministry of Finance
    • A representative of National Universities Commission
    • Chairman Federal Inland Revenue Board
    • Serving DCGs of Customs
    • The Legal Adviser of NCS
    • ACG Board (Secretary)


Appointment, Promotion & Disciplinary Committee (AP & D)

This advisory committee is charged with the role of advising the board on matters pertaining to AP & D as the name implies.


    • Representative Federal Ministry of Commerce
    • Representative Federal Ministry of Finance
    • Representative Federal Ministry of Transport
    • DCG Tariff & Trade Legal Adviser
    • Finance and General Purpose Committee (FG & P)

This committee advices the board on matters relating to general policies, tenders, Revenue collection, Budget, Rules and conditions of service, Pension and Gratuity of officers.

Secretariat of the Board and its Duties

    • Day to day running of the administration of the Board
    • Services the meeting of the Board and it’s committees
    • Monitors the implementation by the NCS Management, the decisions of the Board

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