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Nigeria Customs Charter

Nigeria Customs Charter

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Published by: Francis Chuki Nwaobodo on Jul 13, 2012
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07/13/2012

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NIGERIA CUSTOMS SERVICEHEADQUARTERS,ABIDJAN STREET, ZONE 3,WUSE DISTRICT, ABUJA.CHARTER1.0
 
VISIONA Customs Service renowned for excellence in professional andinnovative Service delivery to the nation and all stakeholders in theCustoms operations for the attainment of Socio-economic security of itscitizenry.2.0
 
MISSION STATEMENTOur mission is to excel in the collection of and accounting for revenue, international trade facilitation, and the protection of theNigeria economy by ensuring compliance with and enforcement ofGovernment Fiscal Policy.The Service aims to achieve this, through the following activities.i.
 
Simplifying valuation and declaration method to theunderstanding of officers and men of the Service, stakeholdersand the general public. General ignorance on this has beenidentified as one of the issues that promote corruption andcorrupt practices.ii.
 
Streamlining and simplifying Customs procedure aimed at speedyclearance of cargo without jeopardizing security.iii.
 
Conforming with adaptable World customs Organization/WorldTrade organization(WCO/WTO)Operational best practices particularly in the applications ofvarious rules and in the field of effective collaboration with Other Custom administrations worldwide.
 
3.0 DETAILS OF CUSTOMERS/CLIENTS ANDSTAKEHOLDERSINTRA SERVICE CUSTOMERS1.
 
Officers and men of the Nigeria Custom Service.2.
 
Federal Ministry of Finance.3.
 
Other parastatals/Agencies under the MinistryINTER SERVICE CUSTOMERS1.
 
Other law enforcement Agencies.2.
 
Government Ministries/ Parastatals /AgenciesEXTERNAL/PUBLIC CUSTOMERS1.
 
Importers and Exporters2.
 
Customs Licensed clearing Agents3.
 
Port Authorities/Users4.
 
Excise Traders5.
 
Manufacturers6.
 
World Customs Organization (WCO)7.
 
World Trade Organization (WTO)8.
 
Maritime operators10
 
Pre-shipment Inspectors11
 
Shippers and other Port Users12.
 
Freight Forwarders13.
 
Banks14.
 
Insurance and15.
 
The general public
 
4.0 DETAILS OF SERVICES RENDEREDCustoms generally play a pivotal role in the economic life of any country.There is hardly any sector of the economy that is not directly or indirectly affected by the activities of Customs. The functions of theNigeria Customs Service include, but not limited to the following:1.
 
Collection of Revenue (Import/Excise Duties and other taxes) andaccounting for same;2.
 
Anti-smuggling activities;3.
 
Security functions;4.
 
Generating statistics for planning and Budgetary purposes;5.
 
Monitoring Foreign Exchange utilization etc.;6.
 
Engaging in Research, planning and Enforcement of Fiscal policies ofGovernment;7.
 
Manifest Processing;8.
 
Licensing and registration of Customs Agents;9.
 
Registration and designation of collecting banks; and10.
 
Working in collaboration with other government agenciesin all approved ports and border stations.In addition, the service collects revenue on behalf of other agencies. Suchrevenue in collection include:1.
 
7% Port Surcharge: collected on behalf of Nigerian Port Authority.2.
 
5% Vat: For Inland Revenue Service.3.
 
2% NAC: Fund for National Automobile Commission.4.
 
0.5% ETLS:ECOWAS Trade Liberalization Scheme5.
 
1% NESS: National Export Supervision Scheme6.
 
10% Sugar levy: On sugar 7.
 
50% Rice levy: On rice8.
 
1% CISS: Comprehensive Import Supervision SchemeTIME FRAMES FOR SERVICES RENDERED
1.
 
By the newly introduced fast clearing procedure, it takes 48 hours to clear goods from time of lodgment of SGD to final delivery at exit gate.
2.
 
To process license is done periodically at times once in two or three years.Application are forwarded through the operating areas to the Headquarter,the process takes about three weeks.
3.
 
While the renewal is between 1
st
November to 31
st
march of the followingyear and it takes about 2 weeks.

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