The Customs & Excise Management Act (CEMA) Cap 45, Law of the Federation of Nigeria, 2004 vests Legal Authority in the Nigeria Customs Service to act on behalf of the Federal Government of Nigeria in all Customs matters. This is supported by various supplementary legislation including:
- Customs and Excise (Special Panel and other Provisions) Cap 45, Law of the Federation of Nigeria, 2004
- Customs Duties (Dumped and Subsidized Goods) Act Cap 87 Laws of the Federation of Nigeria
- Nigeria Pre-shipment Inspection Decree No. 36 of November, 1979 further amended by Decree No. 11 of 19th April, 1996
- Decree No. 45 of 1st June, 1992 as amended by Decree No, 77 of 29th August, 1993
- Customs and Excise Management (Amendment) Act No. 20 of 2003
- Constitution of the Federal Republic of Nigeria.
The law relating to Customs Agents is contained in the Customs & Excise Management Act (CEMA) Cap 45, Law of the Federation of Nigeria, 2004 and the Customs and Excise Agents (Licensing) Regulations 1968 (Legal Notice 95/1968 as amended).