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Customs & Excise Management Act (CEMA)


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

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