Overview

The Nigerian Customs Service Act, 2023 is a comprehensive legislative document that establishes the legal framework for the Nigeria Customs Service. It is divided into multiple parts covering establishment, functions, governance, management, financing, information provision, customs controls, import/export procedures, and more. The Act repeals the existing Customs and Excise Management Act and consolidates laws relating to customs. Key sections include the establishment of the Nigeria Customs Service (Section 1), its functions and powers (Sections 4-6), the Governing Board (Sections 7-13), management structure (Sections 14-17), financing (Sections 18-21), information and data provisions (Sections 22-28), customs controls (Sections 29-45), and procedures for importation, exportation, and transit of goods (Sections 46-64). The Act aims to modernize customs operations, enhance revenue collection, facilitate trade, and ensure compliance with international standards.

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