Preliminary
Information
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CHAPTER
1
PART
I.- PRELIMINARY
1.
Short title.
2. Interpretation.
PART
II. -ADMINISTRATION
3.
Establishment, constitution
and proceedings of the
Board
4. Powers and duties of the Board.
5. Board to be subject to general control of Minister.
6. Signification.
7. Information and documents to be confidential.
8. Officers to have powers of police officers.
9. Hours of attendance.
10. Unlawful assumption of character of officer.
11. Obstruction of officers, etc. |
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PART
III. - IMPORTATION.
EXPORTATION AND CARRIAGE
12. Customs
ports.
13. Provision of office
accommodation for officers
of the Board.
14. Approved wharves
at customs, ports.
15. Customs
airports.
16. Provision of office
accommodation at customs airport.
17.
Examination stations at customs
airports.
18. Power to restrict
the movement of goods into
and out of Nigeria by land
or inland waters and to
appoint
customs stations.
19. Control
of movement of uncleared
goods, etc.
20. Customs areas.
21. Powers
of boarding and examination,
etc.
22. Power to inspect aerodromes,
records, etc.
23. Power to prevent
flight of aircraft.
IMPORTATION OF GOODS
24. Power
to prohibit goods from being
imported.
25. Saving as to goods
in transit, etc.
26. Report.
27. Entry.
28. Entry in absence
of documents.
29. Further provisions
relating to entry in absence
of documents of goods subject
to ad valorem
duty.
30. Entry
of surplus stores.
31. Goods
uncleared and missing
32. Transfer
of unentered goods for carriage
coastwise
33. Transfer of unentered
goods for carriage by air to
another p1ace in Nigeria
34. Failure to produce goods
transferred under section 32
or 33.
35. Power to detain ships,
etc.
36. Power to regulate unloading,
removal, etc., of imported
goods.
PROVISIONS AS TO DUTY ON IMPORTED
GOODS
37. Duty on imported goods.
38. Wreck, etc., liable to
duty.
39. Relief from duty of certain
goods re-imported.
40. Goods
to be warehoused without payment
of duty.
41. Relief from duty
of goods entered for transit
or transhipment.
42. Relief
duty of goods entered for transit
or transhipment temporarily
imported.
43. Exempt goods and
goods delivered free of duty,
etc.
44. Relaxation, of duty
on composite goods.
45. Valuation
of imported goods for the purpose
of ad valorem duties.
OFFENCES IN RELATION TO IMPORTATION
46. Forfeiture
of goods improperly imported
47.
Penalty for improper importation
of goods, etc.
48. Power to
prohibit goods from being exported.
49.
Saving as to goods in transit.
50. Entry outwards.
51. Special
provisions relating to export
of certain goods.
52. Exemption
from customs duties of goods
temporarily exported.
53. Short
loading of goods.
54. Provision
as to stores.
55. Clearance
outwards of ships and aircraft.
56.
Power to refuse or cancel clearance
of ship or aircraft.
57. Power
to make regulations as to exportation,
etc.
58. Power to require list
of cargo exported.
59. Duty
on exported goods.
60. Relief
from export duty of goods entered
for transit or transhipment.
61.
Exemption from excise duty
of exported spirit.
62. Valuation
of exported goods for purpose
of ad valorem duty.
OFFENCES IN RELATION TO EXPORTAT1ON
63. Forfeiture
of goods improperly exported,
etc.
64. Penalties for improper
exportation of goods, etc.
CARRIAGE OF GOODS COASTWISE
65. Coasting
trade.
66. Power to prohibit
carriage coastwise.
67. Transire.
68. Loading and
unloading of coasting ships.
69.
Power to examine goods carried
in a coasting ship, etc.
70. Offences in connection
with carriage of goods coastwise.
ADDITIONAL PROVISIONS AS TO
INFORMATION, PASSENGERS, ETC.
71. Information
in relation to goods imported
or exported.
72. Persons entering
or leaving Nigeria to answer
questions as to baggage, etc.
73.
Provisions as to persons disembarking
from or going on board a ship
or aircraft, etc.
74. Power
to regulate boarding etc. by
ship chandlers.
75. Power to
require evidence in support
of information.
GENERAL
76. Control
of small craft.
77. Penalty
for signalling to smugglers.
78.
Time of importation and exportation.
79. Importation and exportation
by post.
80. Provision of office accommodation
at post office.
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PART
IV. -WAREHOUSES
AND GOVERNMENT WAREHOUSES
81. Goods eligible for warehousing
on importation.
82. Licensing of warehouses.
83. Procedure on warehouse
ceasing to be licensed.
84. Warehouse keeper to provide
facilities.
85. Times at which goods may
be warehoused.
86.Procedure on warehousing.
87. Stowage and storage of
warehoused goods.
88. Liability for production
and safe custody of warehoused
goods.
89. Repacking, etc.
90. Entry of warehoused goods.
91. Removal from warehouse
without payment of duty.
92. Samp1es.
93. Temporary removal in special
circumstance.
94. Duty chargeable on warehoused
goods.
95. Extention to all
dutiable goods of provisions
to warehousing.
96. Deficiency
in warehoused goods.
97. Provisions
to deposit in a Government
warehouse.
98. General offences
relating to warehouses and
Government warehouses.
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PART
V. - SPIRITS
99. Licence
to manufacture spirits.
100.
Power to make regulations relating
to manufacture of spirits.
101.
Offences in connection with
removal of spirits from the
premises
102.
Penalty for excess or deficiency
in a spirits manufacturer’s
stock.
103.Penalty or unlawful
manufacture of spirits, etc.
MANUFACTURE OF METHYLATED
SPIRITS
104. Authority
to manufacture methylated spirits.
105.
Power to make regulations relating
to methylated spirits.
106.
Penalty for excess or deficiency
in rnethylator’s
stock.
107. Prohibition of use
of methylated spirits, etc.,
as a beverage or medicine.
108.
Remission of duty on spirits
for methylation.
109.
Meaning of “methylation”,
etc.
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PART
VI. - BEER
110. Licence
to brew beer.
111. Power to
regulate manufacture of beer.
112.
Remission of excise duty on
beer for export or loading
as stores.
113. Offences by
brewers.
114. Meaning of and
method of ascertaining gravity
of liquids.
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PART
VII. - TOBACCO
115. Licence
to manufacture tobacco.
116.
Power to make regulations regulating
the manufacture of tobacco.
117.
Payment of excise duty on manufactured
tobacco.
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PART
VIII. - OTHER GOODS
SUBJECT TO EXCISE DUTY
118. Goods
to which this Part applies.
119.
Licence to manufacture excisable
goods.
120.Power to make regulations.
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PART
IX. - EXCISE LICENCES,
ENTRIES, ETC.- GENERAL
121. Excise
licences.
122. Power to revoke
or suspend licences.
123. Effect
of revocation, etc., of licence.
124.
Provision of facilities for
excise control.
125. Provisions
as to books, etc.
126. Provisions
relating to the furnishing
of information by manufacturers.
127.
Entry of goods leaving premises.
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GENERAL PROVISIONS AS TO ENTRY
OF PREMISES, ETC.
128. Making
of entries
129. New or further
entries of same premises.
130.
Offences in connection with
entries
GENERAL PROVISIONS AS TO EXCISE
TRADERS
131. Power
of entry upon premises of excise
trader.
132. Power to require
information from trader.
133.
Power to prohibit use of certain
substances in excisable goods.
134.
Board may distrain for duties.
135.
Removal of goods from entered
premises without payment of
excise duty.
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PART
X. - DUTIES AND
DRAWBACKS
136. Determination
of disputes as to duties.
137.
Remission of duty on goods
lost or destroyed, etc.
138.
Power to grant drawback.
139.
Drawback on goods damaged or
destroyed after shipment.
140.
Time limit on payment of drawback,
etc.
141. Offences in connection
with claims for drawback
142.
Recovery of duties.
143. Calculation
of duties, drawbacks, etc.
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PART
XI. - GENERAL
144.
Bond and security.
145.
Power to examine,
146. Power to take samples.
147.
Power to search premises.
148.
Power of officers to search 1icensed
premises.
149. Power to search
vehicles and ships.
150. Power
to search persons.
151. Power
to pay rewards.
152. Refund, waiver
or reduction of deposit or rents.
153.
Authorisation of agents.
154.
Liability of agents for duty.
etc.
155. Liability of principals.
156.
Customs agents.
157. Board, etc.,
not liable for loss of goods.
158.
Power to patrol freely.
159. Penalty
for interfering with customs
and excise ships, etc.
160. Failure
to pay duty on demand.
GENERAL OFFENCES
161. Untrue,
declarations, etc.
162. Counterfeiting
documents, etc.
163. False scales,
etc.
164. Penalty for fraudulent
evasion of duty
165. Punishment
where offenders armed or disguised.
166.
Penalty for assembling to contravene
provisions of the customs or
excise laws.
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PART
XII. - FORFEITURE
AND LEGAL PROCEEDINGS
167. Provisions
as to detention, seizure and
condemnation of goods, etc.
168.
Forfeiture of excisable goods.
169.
Forfeiture of ships, etc.,
used in connection with goods
liable to forfeiture.
170. Penalty
for failure of master, etc
to bring to or stop when required.
171.
Ships, etc., constructed for
concealing goods.
172. Ships
jettisoning cargo.
173. Special
provisions as to forfeiture
of larger ships or aircraft.
174.
Penalty in lieu of forfeiture
of larger ships or of aircraft,
where responsible officer implicated
in offence.
175. Protection
of officers, etc., in relation
to seizure and detention of
goods, etc.
GENERAL PROVISIONS AS TO LEGAL
PROCEEDINGS
176. Institution of proceedings.
177. Proceedings under customs
and excise laws to have priority
over other proceedings.
178. Place of offence.
179. Penalties prescribed to
be maximum pena1ties.
180. Officer may prosecute,
etc.
181. Offences punishab1e on
indictment or summarily.
182. Incidental provisions
as to legal proceedings.
183.
Power to retain measurements,
etc. taken during detention
in certain cases.
184. Appeals
by prosecutor from court of
summary jurisdiction.
185. Application
of penalties.
186. Power of
Board to compound proceedings,
etc.
187. Proof of certain documents,
etc.
188. Proof of certain other
matters.
189. Evidence of offrs.
190.
Guilty knowledge or intent.
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PART
XIII.- MISCELLANEOUS
191. Sales
under the customs laws.
192.
Recovery of Board’s
expenses in refunding excess
payments of duty.
193. Savings.
194. Establishment of the Customs
and Excise Preventive Service.
195.
Possession of arms by members
of the Customs arid Excise
Preventive Service, Etc.
FIRST SCHEDULE
Value
of Imported Goods
SECOND
SCHEDULE
Form of Warrant of
Distress
THIRD SCHEDULE
Provisions
relating to forfeiture
Condemnation
Power to deal with
Seizure ..
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CEMA 6
SUBSIDIARY LEGISLATION
1. Brewing Regulations
2. Drawback (Customs)
3. Importation
and Exportation by Air
4. Importation and Exportation
by Post
5. Importation and Exportation
By Sea
6. Small Craft Regulations
7. Tobacco (Manufacture)
8. Valuation (Export Duties)
Regulations
9. Customs Ports Order
10. Customs (Importation of
Positive Cinematograph Film)
11. Small Craft (Customs Licensing)
Regulations
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CEMA 7
12.
C & E Preventive Service
Regulations
Part I - Establishment
and Appointment
Part III - Discipline
Part V
- General
Second Schedules -
Offences
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CEMA 8
13. General Excise Regulations
14. Importation and Exportation
by Land and Inland Waters
15. Customs and Excise - (Warehousing
of Goods)
16. Customs Airports (Re-designation)
Order
17. Customs Ports (Designation)
Order
18. Customs and Excise (Ship
Chandlers) (Licensing)
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CEMA 9
19. Customs and Excise Agents
(Licensing) Regulations
CHAPTER 84
CHAPTER 85
DISPOSAL OF GOODS ACT
CHAPTER 86
CHAPTER 87
Customs Duties (Dumped and
Subsidised Goods) |
