NIGERIA CUSTOMS SERVICE

PROMOTION EXAMINATIONS
RANK: ASSITANT COMPTROLLER TO DEPUTY COMPTROLLER

CADRE: GENERAL DUTY

INSTRUCTION: ANSWER ALL QUESTIONS

TIME ALLOWED: 1 HOUR

DATE: 29th NOVEMBER 2018

1. A Nigerian importer sent electronic cigarettes with broken power switches

back to China to the original manufacturer for repair. The electronic
cigarettes were repaired and returned to Nigeria. What is the duty
requirement for re-entry of the cigarettes into Nigeria?
a. The importer does not have to pay any duty because it was already
paid on the shipment of electronic cigarettes upon the previous
importation.
b. The importer does not have to pay any duty because they had a
warranty on all parts and labor
c. The importer must pay duty on the returned shipping charges.
d. The importer must pay duty on the reasonable value of the repairs.

2. Wazobia Nigeria Ltd, an approved enterprise under the ECOWAS trade

Liberalization Scheme imported 3x20ft containers of Alcoholic beverages
manufactured in Ghana and registered under the ETLS. Under the Scheme,
the Nigerian importer is exempted from payment of import duties but
liable for the payment of one of the following tax line?
a. VAT, Excise, 1% CISS and Levy
b. VAT, 1% CISS and 0.5% ETLS
c. Excise Duty, VAT, and 1 %CISS
d. Excise Duty, VAT, 1% CISS and 0.5% ETLS
3. Transaction value, the price actually paid or payable for the imported
merchandise sold for exportation to Nigeria, include all of the following
EXCEPT?
a. Selling Commissions
b. Royalties/License Fees
c. Foreign Insurance Entered
d. Value of the assist

4. What information below is NOT used to determine the classification as of

motor vehicle of heading 8703?
a. Engine Capacity
b. Cylinder Capacity
c. Gross vehicle weight
d. Year of Manufacture

5. Which of the following schedule of the tariff are goods liable to excise duty
a. Schedule 3
b. Schedule 4
c. Schedule 5
d. Schedule 6

6. The powers and duties of the Board of Customs and Excise established by
the Nigeria
Customs Service Board Act is provided in section of the CEMA
a. Section 3
b. Section 4
c. Section 6
d. Section 7
7. The Tools and Instrument used in the Harmonization and Standardization of
Customs procedures is contained in:
a. Revised Kyoto Convention
b. Revised Arusha Declaration
c. Revised Book for Promotion Examination
d. Inward Registration Diary

8. Participants of the National Security Institute Bwari programme are

honoured with:
a. Follower of Security Issues
b. Fellowship on Security Issues
c. Fellow of Security Institute
d. Friendship Service Medal

9. Which section of CEMA excludes officers of the superintendent cadre from

discipline in
the 2nd schedule of the C&E preventive service rules?
a. Section 105 (3)
b. Section 194 (8)
c. Section 111 (2)
d. Section 102 (6)

10.The L&P Unit is under the ................................Dept. of the NCS

a. FATS
b. Tariff and Trade
c. HRD
d. E, I & I

11. Customs operates a three-layer structure that excludes which of the

following?
a. Federal Operation Units
b. CG Strike Force
 c. Area Commands
d. Customs Intelligence Unit

12.A Custom Licensed agent is a

a. person well known within Customs environment
b. trader who is friendly to Customs officers
c. person, firm or corporate body licenced by the NCS
d. person, or corporate body, who is knowledgeable of Customs activities.

13. Goods that are wholly obtained from a region are said to be originating:
a. From adjacent country
b. From same region
c. In transit
d. From same continent

14.Which of the following explain Executive Order NO. 002?

a. Promote Made in Nigeria Products

b. Voluntary Assets and Income Declaration Scheme
c. Ease of doing Business
d. Budget Submissions

15.What is the meaning of acronym KPI

a. Kyoto Performance Index
b. Key Performance Indicator
c. Key Performance Index
d. Key Performance Instrument

16.The comptroller General of Customs recently threatened to detain Vessels

that bring in
prohibited items into Nigeria. Under which section of CEMA does Customs
have power to detain a vessel?
 a. Section 10
b. Section 35
c. Section 132
d. Section 19

17.Informants who provide action-able intelligence to the NCS have right to

some financial
gratification. Which section of CEMA gives Customs power to pay rewards?
a. Section 6
b. Section 20
c. Section 151
d. Section 153

18.The following are Acts of the Federal Government of Nigeria, except

a. Public Procurement Act
b. Fiscal Responsibility Act
c. Trade Union Act
d. Financial Regulations Act

19.Under what circumstances would a proper officer convert detention to

seizure?
a. When it is found that the importer had no permission
b. If the goods do not meet requirements of the law
c. When disputed status of goods is resolved and classified as
prohibition.
d. When disputed status are not properly classified

20.Which of the method below cannot help in detection of fraud at ports and
border station

a. Use of intelligence
 b. Non-Intrusive equipment
c. Documentary and forensic check
d. Post Entry Modification

21.A Toyota Hilux said to be manufactured in USA but the components are
from Germany. What is the origin of the vehicle?
a. Germany
b. USA
c. Germany and USA
d. Europe and USA

22.Licences are issued to every suitably qualified applicants and due for
renewal as at

a. End of 12 calendar months from date of issuance

b. 31st December of every year
c. First quarter of every succeeding year
d. Six months’ time

23.A bonded warehouse is a building approved and licenced by NCS for the
deposit of
a. Floatsam goods
b. Smuggled goods
c. Arms and ammunition
d. Deposit of Dutiable goods

24.Insurance on goods arriving by air is calculated locally at ________Percent

of cost
a. 0.5
b. 1.5
c. 0.2
d. 1.0
25.The Federal Government agency responsible for the receipt and analysis of
financial disclosure
and dissemination is
a. Nigeria Financial Intelligence Unit
b. Federal Inland Revenue Service
c. Central Bank of Nigeria
d. Economic and Financial Crimes Commission

26.Financial payment to an officer for expenses necessarily incurred while on

duty out his station is
called
a. Per Diem Tour Allowances
b. Duty Tour Allowances
c. Pro Rata Allowance
d. Reimbursement of Personal Expense
27.Sample of goods drawn at examination are to be
a. Shared to all officers of the examination team
b. Retained by the Chief Examiner
c. Returned to the container after release of consignment
d. Handed over to the terminal operator

28.Who is the Secretary General elect of the WCO?

a. Ban Ki-Moon
b. Anan Kofi Anan
c. Kunio Mikuriya
d. Antonio Guterres
29.What is the ultimate punishment for judicial conviction for assault?
a. Interdiction
b. Suspension
c. Dismissal
d. Stoppage of Salary

30.Non- allowable discounts are liable to:

a. No duty
b. Waiver
 c. Duty Free
d. Duty

31.Transshipment Bond is
a. Form C.171
b. Form C.175
c. Form C.167
d. Form C.169

32.All licences and permit are issued from the

a. Corporate Affairs Commission
b. Customs’ Zonal office
c. Customs Headquarters
d. Federal Inland Revenue Service

33.Post entry modification is used

a. Make changes to a live SOD before release of goods
b. For encouraging small scale imports
c. Make changes to SGD after Exit has been granted
d. To assist businesses in the spirit of brotherhood

34.The Post Entry Modification is mainly used by

a. DTAs
b. TS
c. PCA
d. PAAR Ruling Centre
35.Goods landed in Nigeria in error are liable to
a. Detention
b. Trans-shipment
c. Escort Under Transfer
d. Investigation

36.Which is the correct web address of the Nigeria Customs Service?

 a. www.customs.gov.ng
b. www.customs.org.ng
c. www.customsnigeria.gov.ng
d. www.nigeriacustoms.gov.ng

37.Which of these is not a web search engine?

a. Yahoo
b. Bing
c. Alibaba
d. Google
38. A private network accessible only to an organization's staff which offers a
wide range of information is called
a. Extranet
b. Internet
c. Intranet
d. Email
39.The allocation of greater invoice cost to low priced goods in a groupage
consignment is called
a. Price transfer system
b. Transfer of value
c. Value adjustment principle
d. Price control system

40.A disciplinary procedure in which an officer is placed on half salary but must
report his
movement to his superior officer is
a. Partial dismissal
b. Interdiction
c. Suspension
d. Half Salary

41.Individual action that begins without managerial or supervisory influence is

called
a. Responsibility
 b. Leadership
c. Initiative
d. Drive

42.The value of goods for the purpose of Excise duty is found in Schedule ……
of the CET?
a. 4
b. 5
c. 8
d. 7

43.A suspected smuggler will be arraigned before _

a. Customary court
b. Federal High court
c. Magistrate court
d. Court of Appeal

44.A transire is required to be submitted by the trader when

a. Goods are intended to be warehoused
b. Goods are contraband
c. Goods are to be diverted
d. Goods are intended for carriage

45.How many types of Warehouses do we have?

a. 4
b. 5
c. 10
d. 2

46.The Common External Tariff is applicable in the following, except?

a. The Gambia
b. Nigeria
c. Burkina Faso
 d. Congo

47.Performance measurement is defined as

a. Regular measurement of outcomes and results, which
generates reliable data
b. The effectiveness and efficiency of programs
c. Assessment of goal achievement by defined persons or units over
time
d. Result of how much resources have been saved over time
e. Constant tab on general performance and deployment of statutes

48.Trade facilitation is defined as

a. To eliminate hurdles in off-loading goods from ships
b. To expedite and reduce delays in clearance of goods
c. To give special preference in clearance 'of goods
d. To encourage Authorized Economic Operators

49.The acronym, NICIS simply means

a. Nigeria Integrated Customs Information System
b. Nigeria Integrated Customs Internal System
c. Nigeria Intelligence Customs Information System
d. Nigeria Integral Customs Information System

50.Shortening the clearance chain and expediting the clearance process are
twin instruments in
a. Timely release of goods
b. Ships and port operation agencies
c. The responsibility of clearing agents
d. Time study
51.Inspection act in customs usage simply means
a. A report of inspection of premises for excise purpose
b. A report of physical examination of goods
c. A good act of inspection by a proper officer
d. A report from the inspectorate division of E I & I
52.Which of these best define the assigned role of the law enforcement
agencies (LEAs)
a. License to bear arms and kill
b. Protection of lives and property
c. Arrest and prosecution of offenders
d. Charge and bail of offenders

53.Which Executive Oder describes that all MDAs shall grant preference to
local
manufacturers of goods and services:
a. Executive Order No. 003
b. Executive Order No. 005
c. Executive Order No. 008
d. Executive Order No. 006

54.The computed value of imported merchandise would include all of the

following EXCEPT?
a. The cost or value of the materials, fabrication, and other processing
used in the production of the imported merchandise
b. An amount for any tax imposed on the merchandise by the
government of the exporting country which is refunded to the
producer upon exportation of the merchandise

c. The cost of any containers, coverings, and/or packing required to

ship the merchandise
d. The value (apportioned as appropriate) of any assist used in the
production of the imported merchandise which is not otherwise
attributed as a processing cost or general expense

55.What is the applicable exchange rate date of converting foreign currency

into local currency for customs declaration purpose?
a. Date the merchandise is imported
b. Date the monies are transferred from the buyer to the seller
c. Date the summary declaration is filed
 d. Date the merchandise is exported

56.The Common External Tariff contains various notes in addition to those

notes used at the
international level. Which of the following notes are not legally binding?
a. Section Notes
b. Chapter Notes
c. Subheading Note
d. Statistical Notes
57.Any record required to be keeping, and rendering for examination,
inspection and enforcement
of Customs Laws shall be maintained for?
a. For 3 years
b. or 5 years
c. For 7 years
d. Indefinitely
58.Which of the following is a procedure code for direct entry for home use?
a. 400000
b. 4000
c. 400
d. 40000
59.A quarter guard parade consists of one of the following number of officers
a. 10 Officers
b. 7 Officers
c. 9 Officers
d. 8 Officers
60.The Board charged with the responsibility for the review of the Customs
and Excise Tariff is called?
a. Customs Tariff Board
b. Tariff Review Board
c. Nigeria Customs Service Board
d. Customs Management Committee
61. TECINT involves the use of the following except..
a. Bugging devices
b. Scanning devices
c. Radar
d. Human

62. Close watch kept on someone who is suspected to have

a criminal intention is known as?
a. Security watch
b. Guard duty
c. Surveillance
d. Watch –on

63. An intelligence acquired must be……..timely, to the end

user
a. Printed
b. Disseminated
c. Filed
d. Delivered

64. Information are ……

a. Raw data
b. News
c. Publications
d. Reports

65. Which of the following is not an intelligence product?

a. Strategic assessment
b. Tactical assessment
c. Target profiling
d. Strategic Profiling
66. All these are part of the intelligence cycle except:
a. Correction
b. Delegation
c. Direction
d. Discrimination

67. The following are all principles of intelligence except:

a. Source protection
b. Timely dissemination
c. Continues review
d. Search of premises

68. Are these are reasons why we search except:

a. To determine truth of an event
b. To aid in arrest
c. To identify an offender
d. To detect connivance

69. Are these are reasons why we protect crime scenes except:
a. To prevent escape of suspect
b. To protect evidence from weather until arrival of specialist (CSI)
c. Prevent evidence from human or animal disturbance
d. To establish a common approach path and avoid contamination of
peas taken by victim/suspect

70. Intelligence is:

a. Information that has been analyzed and disseminated
b. Information acquired from the field
c. Information that has been processed
d. Information that has been collated and evaluated