A licensed importer brings in 2,700 bottles of wine, 3,000 bottles of spirit and 6,000 bottles of stout. The duty is not a percentage of the price. It is a naira amount for every centilitre of liquid. The exam gives a bottle size and the duty per centilitre, and the whole question turns on converting bottles to centilitres and multiplying.
Another part asks who sits on the Customs Board, and what happens to a brewer who brews without a licence.
This topic covers the nature and objectives of customs and excise duties, the Nigeria Customs Service Board and its powers, rates and the basis of valuation, excisable items, prohibitions and restrictions, records and information duties, and the offences and penalties. The previous topic covered withholding tax. The next covers personal income tax: residence and chargeable income.
In 30 seconds
Customs duty is charged on goods coming in (and some going out), at 5% to 75% of import value. Excise duty is charged on goods made in Nigeria and on telecom services, as set in the Fifth Schedule. Rates are set by the President on the advice of the Tariff Technical Committee. Customs value: the transaction value, meaning the price paid or payable, then the value of similar goods, then reasonable means.
The Board: chaired by the Minister of Finance, with the Comptroller-General as deputy; it makes policy and administers the Customs and Excise Management Act. Record keeping: seven calendar years; three years after an appeal. Excise on non-alcoholic carbonated sweetened drinks: ₦10 a litre (Finance Act 2021). From 2026: the Nigeria Customs Service Act 2023 and the tariff orders apply.
Key terms in plain English
| Term | What it means |
|---|---|
| Customs duty | A duty on goods imported into, or exported from, the country |
| Excise duty | A duty on goods made in Nigeria and on specified services, such as telecommunications |
| Transaction value | The price actually paid or payable for goods sold for export to Nigeria, adjusted as the Act requires |
| Tariff | The list of goods and their duty rates |
| Specific duty | A fixed amount per unit, such as per centilitre or per litre |
| Ad valorem duty | A percentage of the value of the goods |
| Excise trader | A person who makes or deals in goods liable to excise duty |
Syllabus check
This topic is in syllabus area B, transaction taxes (20% of marks). It covers:
- nature, objectives and administration of customs and excise duties;
- rates, basis of computation and excisable items;
- prohibitions, records, offences and penalties.
CAMA 2020 and customs duties
The Companies and Allied Matters Act 2020 (CAMA 2020) is the company law of Nigeria. The sections below apply to this topic.
| Section | What it says | Link to this topic |
|---|---|---|
| s. 377(1) and s. 378 | Directors prepare financial statements that give a true and fair view | Import duty forms part of the cost of imported inventory and assets, so the accounts must record it properly |
| s. 305 and s. 308 | Directors must act in good faith and with the care, diligence and skill of a prudent director | Directors answer for declarations to Customs, because the person who lodges a declaration is responsible for its accuracy |
The rules in more depth
Nature and administration
The Nigeria Customs Service (NCS) is one of the main revenue-generating agencies of the Federal Government. The instrument that governs it, the Customs and Excise Management Act (CEMA), was not overhauled for a long time, and the Nigeria Customs Service Act 2023 now provides the modern framework.
The Customs Service Board, under the Federal Ministry of Finance, is set up by section 1 of the Nigerian Customs Service Board Act and is responsible for the administration of the Customs and Excise Management Act.
Membership of the Board
- The Minister of Finance, as chairman;
- the Comptroller-General of Customs, as deputy chairman;
- all the Deputy Comptrollers-General;
- one person from the Federal Ministry of Finance;
- one person from the Federal Ministry of Commerce;
- one person from the Federal Ministry of Industry;
- one person from the Federal Ministry of Transport;
- the legal adviser to the Board, who heads the legal division and is from the Federal Ministry of Finance;
- two other persons from any two of: commercial banks, reputable economic or trade consultancy firms, the universities, the Nigerian Association of Chambers of Commerce, Industries, Mines and Agriculture, and the Manufacturers Association of Nigeria;
- the Chairman of the Federal Inland Revenue Service.
The Minister appoints the persons in items 4 to 7 and 9 after consulting the ministry or institution concerned.
Functions and powers of the Board
Functions. The Board is responsible for formulating the general policy guidelines for the Customs Service, and for administering the Customs and Excise Management Act. In doing so it shall, subject to the general control of the Minister, control and manage the administration of the customs and excise laws, and collect the revenues of customs and excise and account for them as the Minister directs.
Powers. The Board may appoint persons to hold or act in all offices in the Service, including appointments on promotion or transfer and confirmation of appointments, and dismiss and exercise other disciplinary control over those appointed.
Rates
On the recommendation of the Tariff Technical Committee of the Ministry of Finance, the President may by order impose, vary or remove any import or excise duty (section 13(1) of the Customs, Excise Tariff, etc. (Consolidation) Act). Customs duties on goods coming into the country range from 5% to 75% of import value at each port of entry, whether airport, land border, sea port or inland waterway.
Over 5,900 items are listed with their rates. Section 21(3), as amended by the Finance Act 2021, sets excise on non-alcoholic, carbonated and sweetened beverages at a specific rate of ₦10 per litre.
The tariff table shows import duty, VAT, levy and excise for each item. For example, live purebred breeding horses carry import duty of 5%; broken rice carries 10% duty and a 60% levy; wheat flour carries 20% duty and a 65% levy; sparkling wine carries 20% duty, 5% VAT, a 50% levy and 20% excise; and natural gas carries 5%.
Tobacco and alcohol
The President increased excise on tobacco and alcoholic beverages from 4 June 2018, in phases over three years.
| Product | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|
| Tobacco | 20% ad valorem | 20% + ₦1 a stick | 20% + ₦2 a stick | 20% + ₦2.90 a stick |
| Beer and stout | 20% | 30k a centilitre | 35k a centilitre | 35k a centilitre |
| Wines | 20% | ₦1.25 a centilitre | ₦1.50 a centilitre | ₦1.50 a centilitre |
| Spirits | 20% | ₦1.50 a centilitre | ₦1.75 a centilitre | ₦2 a centilitre |
The suspension of excise on soaps, detergents, recharge cards, perfumes, tissue paper and polythene bags was kept. The Finance Act 2020 cut the duty on tractors from 35% to 5%, on vehicles for more than ten persons from 35% to 10%, the levy on cars from 30% to 5%, and on goods vehicles from 35% to 10%, and gave airlines registered in Nigeria duty-free import of aircraft, engines and spare parts.
Basis of computation: customs value
- The primary basis is the transaction value: the price actually paid or payable for the goods when sold for export to Nigeria, adjusted as the Act requires.
- If it cannot be determined, the transaction value of similar goods sold for export to Nigeria at or about the same time.
- If that is not enough, reasonable means consistent with the principles of the WTO Agreement on Article VII of GATT 1994, using data available in Nigeria.
The rate set by the Tariff Technical Committee and approved by the President is applied to the quantity of the import or export to get the duty. Classification, valuation and origin standards in the Act guide the rates.
Excisable items
Section 21 provides that goods imported and those made in Nigeria and listed in the Fifth Schedule are charged excise at the rates in the schedule. Telecommunication services provided in Nigeria are charged excise at rates the President sets by order under section 13. A landing charge matching excise on goods made in Nigeria is included in the customs duty column of the First Schedule.
The items cover agricultural, chemical, industrial, tobacco, alcoholic, building, electrical and antique goods (over 100 years) and other manufactures.
Prohibitions and restrictions
The President may by order prohibit the import or export of any specified goods, of all goods except as provided, or of all goods except with written permission of a specified authority (section 55).
Imports and exports are subject to prohibitions and restrictions on: public security, public morals and public policy; relief of critical food shortages; the health and life of humans, animals or plants; the environment; national treasures of artistic, historic or archaeological value; industrial or commercial property including drug precursors and goods infringing intellectual property; currency; fishery conservation; and prohibitions authorised by WTO agreements.
Goods prohibited under any law found in the customs territory are presumed illegally imported and the Service takes enforcement action.
Information and records
- An excise trader must, on written notice, produce for inspection all invoices, books and documents, including electronic records, relevant to excisable goods bought or sold in the 12 months before the notice; answer an authorised officer’s questionnaire on description, quantity, weight, volume, purchase and selling price, consignor, consignee and destination; and produce any evidence reasonably required.
- Anyone involved in customs formalities or controls must give the Service the required documents and information in the prescribed form, within the time limit, and give all needed help.
- Lodging a goods declaration makes the person responsible for the accuracy and completeness of the information, the authenticity of documents, and compliance with all obligations of the customs procedure. A customs representative has the same obligations.
- A declarant, or anyone involved in import, export, storage, transport, free zones or customs control, keeps all documents and data for seven calendar years. After an appeal, the parties keep the documents for three years after it is finally resolved.
Offences and penalties
| Offence | Penalty |
|---|---|
| Releasing confidential risk management information to unauthorised persons | Imprisonment for 2 years or ₦1,500,000, or both |
| Failure to report a ship, goods or vehicle entering Nigeria | ₦5,000,000; goods may be detained until reported |
| Failure to provide a list of imported goods unloaded within the time | ₦1,000,000 |
| Imported goods unclear 14 days after discharge and not removed within 24 hours of direction | ₦500,000; goods removed to a Government warehouse |
| Prohibited or restricted goods; abandoned, seized or confiscated goods | Disposal or destruction by order of court; the importer bears the cost of destruction |
| Goods deposited contrary to the Service’s directions | Warehouse keeper ₦1,500,000 |
| Goods not removed from a closed warehouse in 30 days | Forfeiture |
| Opening a warehouse door or lock without authority | ₦1,500,000 |
| Refusing to leave a warehouse when asked | ₦500,000 |
| Wilful destruction or damage of goods in a warehouse | Six times the value or ₦1,500,000, whichever is greater, or 2 years’ imprisonment, or both |
| Taking part in import, export or transit of infringing goods | 2 years or ₦1,500,000, or both |
| Breach of regulations on manufacturing spirits | Up to ₦2,000,000, and forfeiture of spirits and equipment |
| Spirit made on premises without licence where evidence is insufficient to convict the maker | ₦500,000 on the owner or occupier |
| Methylating spirits without a licence | ₦1,000,000 |
| Brewing beer without an excise licence | ₦2,000,000 and forfeiture of equipment and materials |
| Mixing sugar with worts or beer to increase quantity or gravity | ₦2,000,000 and forfeiture of the worts or beer |
| Breach of regulations on manufacturing tobacco | ₦1,000,000 and forfeiture |
| Making tobacco without an excise licence | ₦2,000,000 |
| Unlawful manufacture of other excisable goods | ₦2,000,000 |
| Failure to make the required entry of premises, plant or equipment | ₦1,500,000 and forfeiture of plant, equipment or goods |
| Failure to produce documents to the Service | ₦1,500,000 and ₦50,000 a day for every day of default |
| Knowingly using, or possessing, a prohibited substance in making excisable goods | Not less than ₦20,000,000 or 2 years, or both, and forfeiture |
| Removing goods without paying excise duty | Six times the value or ₦1,000,000, whichever is greater, and forfeiture |
Selected items from the tariff schedule
The Customs Service lists over 5,900 items with their import duty, VAT, levy and excise rates. These entries from the 2017 and 2018 schedule show how widely rates differ.
| Item | Import duty | VAT | Levy | Excise |
|---|---|---|---|---|
| Live purebred breeding horses | 5% | 5% | ||
| Live cattle other than purebred | 10% | 5% | ||
| Meat of bovine animals, fresh or chilled | 35% | |||
| Liquid milk or cream in packings of 25 kg or more | 10% | 5% | ||
| Roses | 20% | 5% | ||
| Husked (brown) rice imported by pure rice traders | 10% | 60% | ||
| Broken rice | 10% | 60% | ||
| Wheat or meslin flour | 20% | 65% | ||
| Crude palm oil | 10% | 25% | ||
| Malt extract | 5% | 5% | 25% | |
| Sparkling wine | 20% | 5% | 50% | 20% |
| Brandy | 20% | 5% | 50% | |
| Salt for human consumption | 10% | 60% | ||
| Brake fluid | 10% | 5% | 20% | |
| Natural gas | 5% | 5% | ||
| Medicated soaps | 10% | 5% | ||
| Envelopes | 20% | 5% | 30% | |
| Corrugated sheets | 20% | 5% | 25% | |
| Brewery machinery | 5% | |||
| Cash registers | 20% | 5% |
Customs duty, excise duty and VAT compared
| Point | Customs (import) duty | Excise duty | VAT |
|---|---|---|---|
| Charged on | Goods coming into Nigeria, and some exports | Goods made in Nigeria and telecom services | Taxable supplies of goods and services |
| Basis | Customs value (transaction value) | Quantity or value | Value of the supply |
| Rate | 5% to 75%, or a specific amount | Percentage or specific amount, such as per litre | 7.5% |
| Set by | President, on the Tariff Technical Committee’s advice | President, by order | The VAT Act and Finance Acts |
| Collected by | Nigeria Customs Service | Nigeria Customs Service | FIRS (Customs collects it on imports) |
The import process and where duty arises
- The ship, aircraft or vehicle reports its arrival, and its goods, to Customs in the way Customs directs.
- A list of the goods unloaded is given to the proper officer within the approved time.
- The importer or his customs representative lodges a goods declaration with the classification, value and origin.
- Customs assesses the duty on the customs value at the rate in the tariff, adds VAT where it applies, and the importer pays before the goods are cleared.
- Goods not cleared within 14 days of the discharge of the ship, aircraft or vehicle may be moved to a Government warehouse at the owner’s cost.
- Goods that remain unclaimed or abandoned are sold or destroyed by order of court, and the importer bears the cost if the goods are abandoned.
Import duty and VAT on a consignment. Goods with a CIF value of ₦10,000,000 attract import duty at 20% and a levy of 5%. VAT is charged at 7.5% on the CIF value plus duty and levy.
- Duty.
20% × ₦10,000,000 = ₦2,000,000.
Levy: 5% × ₦10,000,000 = ₦500,000. - VAT base.
₦10,000,000 + ₦2,000,000 + ₦500,000 = ₦12,500,000. - VAT = 7.5% × ₦12,500,000 = ₦937,500.
- Total payable to Customs.
₦2,000,000 + ₦500,000 + ₦937,500 = ₦3,437,500.
Excise licences and control
A person who makes spirits, beer, tobacco or other excisable goods needs an excise licence and must enter his premises, plant and equipment with Customs. Without a licence it is an offence to brew, distil or manufacture, and the equipment and materials are forfeited. Regulations control how spirits are made, whether by distilling a fermented liquor or any other process, and how tobacco is made.
A brewer must not mix sugar with the worts or beer to increase quantity or gravity. The aim of these rules is to make sure that every excisable product is counted, and that excise is paid before the goods leave the factory.
Why an importer needs good records
Customs may ask for documents covering seven years. The declarant is responsible for the accuracy and completeness of the declaration, and for the authenticity of every document lodged. An error in classification, valuation or origin can mean extra duty, a fine, or seizure of the goods.
A clearing agent acting as customs representative has the same obligations, so the importer should check the agent’s work and keep copies of every declaration, invoice, bill of lading and receipt.
Illustration: unit conversion errors
A specific duty needs the right unit. If the duty is per centilitre and the bottle is 75 cl, convert before multiplying. A bottle of 1.5 litres is 150 cl. A carton of 12 bottles of 75 cl is 900 cl. For tobacco the unit is the stick, and a pack of 20 sticks carries 20 times the per-stick duty. For beverages taxed per litre, convert millilitres by dividing by 1,000.
A wrong unit gives a wrong answer by a factor of 10 or 100, and the examiner gives no marks for the multiplication that follows.
Customs and the 2020 and 2021 Finance Acts
The Finance Act 2020 reduced duty on tractors, buses and goods vehicles, cut the levy on cars, and gave airlines registered in Nigeria duty-free imports of aircraft, engines and spare parts, whether bought or leased. The Finance Act 2021 set the excise on carbonated sweetened beverages at ₦10 a litre. Vehicles exempt from duties continue to be exempt. These are the amendments the Pathfinder expects you to know by name.
Objectives of customs and excise duties
Customs and excise duties serve several purposes. They raise revenue for the Federal Government, which is why the Customs Service is one of its major revenue agencies. They protect local industry by making imports dearer than local goods, and the tariff can be raised on an item that local firms make and cut on inputs they need. They regulate what comes in and goes out, through prohibitions and restrictions.
They discourage consumption of harmful goods such as tobacco and alcohol through excise. They help to fight smuggling, because goods that enter outside the customs process are seized and the persons concerned are punished. Duty rates are also used as a tool of trade and fiscal policy, which explains why the President can vary them by order on the advice of the Tariff Technical Committee.
Forms of duty
| Form | How it is worked out | Example |
|---|---|---|
| Ad valorem | A percentage of the value of the goods | 20% of the customs value of cash registers |
| Specific | A fixed amount per unit, volume or weight | ₦10 a litre on carbonated sweetened drinks; ₦1.50 a centilitre on spirits |
| Mixed (compound) | A percentage plus a specific amount | Tobacco in 2018: 20% plus ₦1 a stick |
A mixed duty on tobacco. An importer brings in 100,000 packs of 20 sticks with a customs value of ₦20,000,000. The 2019 rate is 20% plus ₦2 a stick.
- Ad valorem part.
20% × ₦20,000,000 = ₦4,000,000. - Specific part.
100,000 × 20 sticks × ₦2 = ₦4,000,000. - Total = ₦8,000,000.
Beer duty. A brewer clears 40,000 bottles of 60 cl in 2019 at 35 kobo a centilitre.
- Centilitres = 40,000 × 60 = 2,400,000.
- Duty = 2,400,000 × ₦0.35 = ₦840,000.
Wine in 2018 and 2019. A shipment holds 10,000 bottles of 75 cl.
- Centilitres = 750,000.
- 2018 at ₦1.25: ₦937,500. 2019 at ₦1.50: ₦1,125,000.
- The rise between the two years is ₦187,500.
Who deals with Customs, and the usual disputes
Importers, exporters, clearing and forwarding agents, shipping lines, airlines and manufacturers of excisable goods all deal with the Service. Disputes usually arise over classification of an item under the tariff (which sets the rate), over valuation (the transaction value is challenged when the invoice looks low), over origin, and over whether goods are prohibited or restricted.
The declarant bears responsibility for these, and the Service may detain goods until a query is settled. Each ruling can be challenged through the channels in the customs law and the courts.
Points to remember for the exam
- The Board is chaired by the Minister of Finance, not by the Comptroller-General.
- The tariff range is 5% to 75% of import value.
- Valuation follows three steps in order.
- Records are kept for seven calendar years, and three years after an appeal ends.
- The penalty for failing to report a ship, goods or vehicle is ₦5,000,000, the highest of the ordinary reporting fines.
- Prohibited substances in making excisable goods carry a fine of at least ₦20,000,000 or two years’ imprisonment, or both.
Exam outlines for customs and excise
Composition and functions of the Board: give the ten members and then the two functions and two powers. A unit-conversion computation: bottles to centilitres, then duty per centilitre, then the total; ignore price. Valuation: transaction value, similar goods, reasonable means. Records: seven years, and three years after an appeal. Prohibitions: the nine areas, such as public security, health, the environment, currency and fishery conservation.
For each of these, one correct sentence is worth more than a long paragraph, because the marking guide gives one mark for each point.
Examples of the heads of prohibition
- Public security, public morals and public policy: for example, weapons and obscene material.
- Critical shortage of foodstuffs: an export ban on a scarce food item.
- Health and life of humans, animals and plants: banned drugs and plant diseases.
- The environment: hazardous waste.
- National treasures: antiques of artistic, historic or archaeological value.
- Industrial or commercial property: counterfeit goods and drug precursors.
- Currency: counterfeit or restricted currency.
- Fishery conservation: protected species.
A final note on the Board
The Board meets to fix policy and approve the tariff recommendations, and the Comptroller-General runs the Service day to day. The Service works with the Nigeria Customs Service’s own officers, the police, the armed forces and the Ministry of Trade, whose rules on prohibited goods it must enforce at the ports and borders.
The position from 2026
The Nigeria Customs Service Act 2023 is the governing law, and tariff orders under it set the rates. The Nigeria Tax Act 2025 deals with VAT on imports, which is charged on the customs value plus duty. Use the Board composition and penalties above for questions set under the older Acts.
Worked examples
Example 1: specific duty. An importer brings in 2,700 bottles of wine, 3,000 bottles of spirit and 6,000 bottles of stout. Each bottle holds 25 centilitres. Duty per centilitre is ₦1.25 for wine, ₦1.50 for spirit and ₦0.30 for stout.
- Wine.
2,700 × 25 = 67,500 cl × ₦1.25 = ₦84,375. - Spirit.
3,000 × 25 = 75,000 cl × ₦1.50 = ₦112,500. - Stout.
6,000 × 25 = 150,000 cl × ₦0.30 = ₦45,000. - Total duty = ₦241,875. The price per bottle is ignored, because the duty is specific.
Example 2: excise on soft drinks. A bottler fills 500,000 litres of a carbonated sweetened drink in a month.
- Excise = ₦10 × 500,000 = ₦5,000,000.
Example 3: customs value. The price actually paid for a consignment cannot be found because the invoice is lost.
- First try the transaction value of similar goods sold for export to Nigeria at about the same time.
- If that cannot be found, use reasonable means under the WTO agreement and data available in Nigeria.
Example 4: the daily default. An excise trader fails to produce its books for 12 days after notice.
- Fine for failure: ₦1,500,000.
- Daily penalty.
12 × ₦50,000 = ₦600,000. - Total = ₦2,100,000.
How to score full marks
- List the Board members in the order of the Act, and give the chair and deputy.
- Convert units first in a duty question, then multiply by the rate per unit.
- Give the three-step valuation order.
- Pair each offence with its penalty.
Common mistakes in the exam
- Using the price per bottle to compute a specific duty.
- Mixing the Customs Board with the FIRS Board.
- Leaving out the seven-year record-keeping rule.
- Stating the rate range as 5% to 50%.
Quick revision
- Board: Minister of Finance chairs; Comptroller-General is deputy.
- Customs duty 5% to 75%; excise on Fifth Schedule goods and telecoms.
- Valuation: transaction value, similar goods, reasonable means.
- Records: seven years; three after appeal.
Practice questions
Questions 1 to 10 are multiple choice. Questions 11 to 13 are written. Try each before opening the answer.
Question 1. The chairman of the Customs Service Board is:
- The Comptroller-General
- The Minister of Finance
- The Chairman of the FIRS
- The Attorney General
Show the answer
B. The Minister of Finance chairs; the Comptroller-General is deputy.
Question 2. Customs duties on imports range from:
- 1% to 10%
- 5% to 75%
- 10% to 20%
- 20% to 100%
Show the answer
B. 5% to 75% of import value.
Question 3. The primary basis for customs valuation is:
- Cash price
- Transaction value
- Free on board only
- Credit value
Show the answer
B. The price paid or payable for goods sold for export to Nigeria.
Question 4. Excise on carbonated sweetened non-alcoholic drinks (Finance Act 2021) is:
- ₦5 a litre
- ₦10 a litre
- ₦20 a litre
- 10% of price
Show the answer
B. A specific rate of ₦10 a litre.
Question 5. Duty rates are set by the President on the advice of:
- The Senate
- The Tariff Technical Committee
- The CBN
- The JTB
Show the answer
B. The Tariff Technical Committee of the Ministry of Finance.
Question 6. Customs documents must be kept for:
- Three years
- Five years
- Six years
- Seven calendar years
Show the answer
D. Seven calendar years; three years after an appeal is finally resolved.
Question 7. Brewing without an excise licence attracts a fine of:
- ₦500,000
- ₦1,000,000
- ₦2,000,000
- ₦5,000,000
Show the answer
C. ₦2,000,000 and forfeiture of equipment.
Question 8. Failure to report a ship or goods entering Nigeria attracts:
- ₦500,000
- ₦1,500,000
- ₦5,000,000
- Nil
Show the answer
C. ₦5,000,000, and the goods may be detained.
Question 9. Which is NOT in the Board’s membership?
- Deputy Comptrollers-General
- The Chairman of the FIRS
- The legal adviser
- The Governor of the CBN
Show the answer
D. The Governor of the CBN sits on the FIRS Board, not the Customs Board.
Question 10. A specific duty is charged:
- As a percentage of value
- As a fixed amount per unit
- Only on exports
- Only on services
Show the answer
B. For example per centilitre or per litre.
Question 11 (10 marks). Explain the composition of the Customs Service Board and its functions and powers. (10 marks)
Question 12 (10 marks). A licensed importer imports 1,200 bottles of wine of 75 cl each. Duty is ₦1.50 per centilitre. Compute the duty payable. (10 marks)
Question 13 (10 marks). (a) State the order of valuation for customs. (4 marks) (b) State the information and records duties of an excise trader. (6 marks)
Model answers
Show the model answer to Question 11
Composition. The Minister of Finance (chairman); the Comptroller-General (deputy); all Deputy Comptrollers-General; one person each from the Ministries of Finance, Commerce, Industry and Transport; the legal adviser; two persons from the listed institutions; and the Chairman of the FIRS. (5) Functions. Formulate policy guidelines; administer the Customs and Excise Management Act; control and manage administration of the laws under the Minister; collect and account for customs and excise revenue.
(3) Powers. Appoint persons to all offices, including promotion, transfer and confirmation; dismiss and discipline them. (2)
Show the model answer to Question 12
Conversion: 1,200 × 75 = 90,000 centilitres. (4) Duty = 90,000 × ₦1.50 = ₦135,000. (4) The price is ignored, as the duty is specific. (2)
Show the model answer to Question 13
(a) Valuation (4 marks). Transaction value; then the transaction value of similar goods; then reasonable means consistent with the WTO agreement, using data in Nigeria. (4)
(b) Duties (6 marks). Produce invoices, books and documents, including electronic records, for the previous 12 months on notice; answer the officer’s questionnaire; produce any evidence reasonably required; give documents and help to Customs; be responsible for the accuracy of a declaration; keep records for seven calendar years, and for three years after an appeal. (1 each)
Pathfinder on Functions and powers of the Nigeria Customs Service Board
These are the ICAN Pathfinder questions that test this topic. ICAN owns the questions and the suggested solutions, so we point you to them and do not copy them. Open your Pathfinder, attempt each question under exam conditions, then check your answer against the notes above.
Revise first: Functions and powers of the Board
Revise first: Membership of the Board
Source: ICAN Pathfinder, Taxation. Diets covered: November Diet, 2023.
Spotted a mistake? Tell us and we will check it.
