The Nigerian Customs
HISTORICAL BACKGROUND OF THE NIGERIA CUSTOMS SERVICE.
1. INTRODUCTION
The present-day Nigeria Customs Service is Paramilitary Organization, which operates under the supervision of the Federal Ministry of Finance as an arm of the Nation’s Law Enforcement and Revenue System. It remains the most important sector (after crude oil) that generates substantial revenue for the development of the Nigeria economy.
By virtue of the Customs and Excise Management Act No. 55 of 1958 (Cap. 84 of the Laws of the Federation), the Nigeria Customs Service is charged with the responsibility of-
• Assessment and collection of Customs and Excise duties and accounting for same.
• Prevention and suppression of smuggling aimed at protecting the Nation’s economy from the harmful effect of illegal importation and exportation.
• Collation of statistical data on imports, export and excise for planning and policy matters.
• Carrying out security functions by policing the borders and other entry/exit points to ensure the country’s economic security.
• Executing agency functions for the Nigeria Police Force (by checking illegal trafficking in arms and ammunition), and for the Federal Inland Revenue Service (by collecting VAT).
• Complementing the functions of the National Drug Law Enforcement Agency (for checking trafficking in dangerous drugs), the National Agency for Food and Drug Administration and Control (by checking the importation and manufacture of sub-standard and banned food items and chemicals), the National Commission for Museums and Monuments (by checking the illegal exportation of artifacts), etc.
2. HISTORICAL BACKGROUND
(i) THE EARLY STAGE: PRE 1891 ERA
The historical roots of the Nigeria Customs can be traced to the later part of the 19th Century, precisely between 1879 and 1891. The highlight of the era was the ability of Sir Tubman Goldie to sign a Charter in 1886 with the British Government.
1. INTRODUCTION
The present-day Nigeria Customs Service is Paramilitary Organization, which operates under the supervision of the Federal Ministry of Finance as an arm of the Nation’s Law Enforcement and Revenue System. It remains the most important sector (after crude oil) that generates substantial revenue for the development of the Nigeria economy.
By virtue of the Customs and Excise Management Act No. 55 of 1958 (Cap. 84 of the Laws of the Federation), the Nigeria Customs Service is charged with the responsibility of-
• Assessment and collection of Customs and Excise duties and accounting for same.
• Prevention and suppression of smuggling aimed at protecting the Nation’s economy from the harmful effect of illegal importation and exportation.
• Collation of statistical data on imports, export and excise for planning and policy matters.
• Carrying out security functions by policing the borders and other entry/exit points to ensure the country’s economic security.
• Executing agency functions for the Nigeria Police Force (by checking illegal trafficking in arms and ammunition), and for the Federal Inland Revenue Service (by collecting VAT).
• Complementing the functions of the National Drug Law Enforcement Agency (for checking trafficking in dangerous drugs), the National Agency for Food and Drug Administration and Control (by checking the importation and manufacture of sub-standard and banned food items and chemicals), the National Commission for Museums and Monuments (by checking the illegal exportation of artifacts), etc.
2. HISTORICAL BACKGROUND
(i) THE EARLY STAGE: PRE 1891 ERA
The historical roots of the Nigeria Customs can be traced to the later part of the 19th Century, precisely between 1879 and 1891. The highlight of the era was the ability of Sir Tubman Goldie to sign a Charter in 1886 with the British Government.