CUSTOMS & EXCISE MANAGEMENT ACT (CEMA)
PART I – PRELIMINARY
PART II – ADMINISTRATION
PART III – IMPORTATION, EXPORTATION AND CARRIAGE
PART IV – WAREHOUSES AND GOVERNMENT WAREHOUSES
PART V – SPIRITS
PART VI – BEER
PART VII – TOBACCO
PART VIII – OTHER GOODS SUBJECT TO EXCISE DUTY
PART IX – EXCISE LICENCES, ENTRIES, ETC.- GENERAL
PART X – DUTIES AND DRAWBACKS
PART XI – GENERAL
PART XII – FORFEITURE AND LEGAL PROCEEDINGS
PART XIII – MISCELLANEOUS
CEMA 6 CEMA 7 CEMA 8 CEMA 9
1. Short title
3. Establishment, constitution and proceedings of the Board
4. Powers and duties of the Board
5. Board to be subject to general control of Minister
7. Information and documents to be confidential
8. Officers to have powers of police officers
9. Hours of attendance
10. Unlawful assumption of character of officer
11. Obstruction of officers, etc.
12. Customs ports
13. Provision of office accommodation for officers of the Board
14. Approved wharves at customs, ports
15. Customs airports
16. Provision of office accommodation at customs airport
17. Examination stations at customs airports
18. Power to restrict the movement of goods into and out of Nigeria by land or inland waters and to appoint customs stations
19. Control of movement of uncleared goods, etc.
20. Customs areas
21. Powers of boarding and examination, etc.
22. Power to inspect aerodromes, records, etc.
23. Power to prevent flight of aircraft
IMPORTATION OF GOODS
24. Power to prohibit goods from being imported
25. Saving as to goods in transit, etc.
28. Entry in absence of documents
29. Further provisions relating to entry in absence of documents of goods subject to ad valorem duty
30. Entry of surplus stores
31. Goods uncleared and missing
32. Transfer of unentered goods for carriage coastwise
33. Transfer of unentered goods for carriage by air to another place in Nigeria
34. Failure to produce goods transferred under section 32 or 33
35. Power to detain ships, etc.
36. Power to regulate unloading, removal, etc., of imported goods
PROVISIONS AS TO DUTY ON IMPORTED GOODS
37. Duty on imported goods
38. Wreck, etc., liable to duty
39. Relief from duty of certain goods re-imported
40. Goods to be warehoused without payment of duty
41. Relief from duty of goods entered for transit or transhipment
42. Relief duty of goods entered for transit or transhipment temporarily imported
43. Exempt goods and goods delivered free of duty, etc.
44. Relaxation, of duty on composite goods
45. Valuation of imported goods for the purpose of ad valorem duties
OFFENCES IN RELATION TO IMPORTATION
46. Forfeiture of goods improperly imported
47. Penalty for improper importation of goods, etc.
48. Power to prohibit goods from being exported
49. Saving as to goods in transit
50. Entry outwards
51. Special provisions relating to export of certain goods
52. Exemption from customs duties of goods temporarily exported
53. Short loading of goods
54. Provision as to stores
55. Clearance outwards of ships and aircraft
56. Power to refuse or cancel clearance of ship or aircraft
57. Power to make regulations as to exportation, etc.
58. Power to require list of cargo exported
59. Duty on exported goods
60. Relief from export duty of goods entered for transit or transhipment
61. Exemption from excise duty of exported spirit
62. Valuation of exported goods for purpose of ad valorem duty
OFFENCES IN RELATION TO EXPORTATION
63. Forfeiture of goods improperly exported, etc.
64. Penalties for improper exportation of goods, etc.
CARRIAGE OF GOODS COASTWISE
65. Coasting trade
66. Power to prohibit carriage coastwise
68. Loading and unloading of coasting ships
69. Power to examine goods carried in a coasting ship, etc.
70. Offences in connection with carriage of goods coastwise
ADDITIONAL PROVISIONS AS TO INFORMATION, PASSENGERS, ETC.
71. Information in relation to goods imported or exported
72. Persons entering or leaving Nigeria to answer questions as to baggage, etc.
73. Provisions as to persons disembarking from or going on board a ship or aircraft, etc.
74. Power to regulate boarding etc. by ship chandlers
75. Power to require evidence in support of information
76. Control of small craft
77. Penalty for signalling to smugglers
78. Time of importation and exportation
79. Importation and exportation by post
80. Provision of office accommodation at post office
81. Goods eligible for warehousing on importation
82. Licensing of warehouses
83. Procedure on warehouse ceasing to be licensed
84. Warehouse keeper to provide facilities
85. Times at which goods may be warehoused
86.Procedure on warehousing
87. Stowage and storage of warehoused goods
88. Liability for production and safe custody of warehoused goods
89. Repacking, etc.
90. Entry of warehoused goods
91. Removal from warehouse without payment of duty
93. Temporary removal in special circumstance
94. Duty chargeable on warehoused goods
95. Extension to all dutiable goods of provisions to warehousing
96. Deficiency in warehoused goods
97. Provisions to deposit in a Government warehouse
98. General offences relating to warehouses and Government warehouses
99. Licence to manufacture spirits
100. Power to make regulations relating to manufacture of spirits
101. Offences in connection with removal of spirits from the premises
102. Penalty for excess or deficiency in a spirits manufacturer’s stock
103. Penalty or unlawful manufacture of spirits, etc.
MANUFACTURE OF METHYLATED SPIRITS
104. Authority to manufacture methylated spirits
105. Power to make regulations relating to methylated spirits
106. Penalty for excess or deficiency in rnethylator’s stock
107. Prohibition of use of methylated spirits, etc., as a beverage or medicine
108. Remission of duty on spirits for methylation
109. Meaning of “methylation”, etc.
110. Licence to brew beer
111. Power to regulate manufacture of beer
112. Remission of excise duty on beer for export or loading as stores
113. Offences by brewers
114. Meaning of and method of ascertaining gravity of liquids
115. Licence to manufacture tobacco
116. Power to make regulations regulating the manufacture of tobacco
117. Payment of excise duty on manufactured tobacco
118. Goods to which this Part applies
119. Licence to manufacture excisable goods
120. Power to make regulations
121. Excise licences
122. Power to revoke or suspend licences
123. Effect of revocation, etc., of licence
124. Provision of facilities for excise control
125. Provisions as to books, etc.
126. Provisions relating to the furnishing of information by manufacturers
127. Entry of goods leaving premises
GENERAL PROVISIONS AS TO ENTRY OF PREMISES, ETC.
128. Making of entries
129. New or further entries of same premises
130. Offences in connection with entries
GENERAL PROVISIONS AS TO EXCISE TRADERS
131. Power of entry upon premises of excise trader
132. Power to require information from trader
133. Power to prohibit use of certain substances in excisable goods
134. Board may distrain for duties
135. Removal of goods from entered premises without payment of excise duty
136. Determination of disputes as to duties
137. Remission of duty on goods lost or destroyed, etc.
138. Power to grant drawback
139. Drawback on goods damaged or destroyed after shipment
140. Time limit on payment of drawback, etc.
141. Offences in connection with claims for drawback
142. Recovery of duties
143. Calculation of duties, drawbacks, etc.
144. Bond and security
145. Power to examine
146. Power to take samples
147. Power to search premises
148. Power of officers to search licensed premises
149. Power to search vehicles and ships
150. Power to search persons
151. Power to pay rewards
152. Refund, waiver or reduction of deposit or rents
153. Authorisation of agents
154. Liability of agents for duty. etc.
155. Liability of principals
156. Customs agents
157. Board, etc., not liable for loss of goods
158. Power to patrol freely
159. Penalty for interfering with customs and excise ships, etc.
160. Failure to pay duty on demand
161. Untrue, declarations, etc.
162. Counterfeiting documents, etc.
163. False scales, etc.
164. Penalty for fraudulent evasion of duty
165. Punishment where offenders armed or disguised
166. Penalty for assembling to contravene provisions of the customs or excise laws
167. Provisions as to detention, seizure and condemnation of goods, etc.
168. Forfeiture of excisable goods
169. Forfeiture of ships, etc., used in connection with goods liable to forfeiture
170. Penalty for failure of master, etc to bring to or stop when required
171. Ships, etc., constructed for concealing goods
172. Ships jettisoning cargo
173. Special provisions as to forfeiture of larger ships or aircraft
174. Penalty in lieu of forfeiture of larger ships or of aircraft, where responsible officer implicated in offence
175. Protection of officers, etc., in relation to seizure and detention of goods, etc.
GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS
176. Institution of proceedings
177. Proceedings under customs and excise laws to have priority over other proceedings
178. Place of offence
179. Penalties prescribed to be maximum penalties
180. Officer may prosecute, etc.
181. Offences punishable on indictment or summarily
182. Incidental provisions as to legal proceedings
183. Power to retain measurements, etc. taken during detention in certain cases
184. Appeals by prosecutor from court of summary jurisdiction
185. Application of penalties
186. Power of Board to compound proceedings, etc.
187. Proof of certain documents, etc.
188. Proof of certain other matters
189. Evidence of offers
190. Guilty knowledge or intent
191. Sales under the customs laws
192. Recovery of Board’s expenses in refunding excess payments of duty
194. Establishment of the Customs and Excise Preventive Service
195. Possession of arms by members of the Customs and Excise Preventive Service, Etc.
Value of Imported Goods
Form of Warrant of Distress
Provisions relating to forfeiture
Power to deal with Seizure
1. Brewing Regulations
2. Drawback (Customs)
3. Importation and Exportation by Air
4. Importation and Exportation by Post
5. Importation and Exportation By Sea
6. Small Craft Regulations
7. Tobacco (Manufacture)
8. Valuation (Export Duties) Regulations
9. Customs Ports Order
10. Customs (Importation of Positive Cinematography Film)
11. Small Craft (Customs Licensing) Regulations
12. C & E Preventive Service Regulations
Part I – Establishment and Appointment
Part III – Discipline
Part V – General
Second Schedules – Offences
13. General Excise Regulations
14. Importation and Exportation by Land and Inland Waters
15. Customs and Excise – (Warehousing of Goods)
16. Customs Airports (Re-designation) Order
17. Customs Ports (Designation) Order
18. Customs and Excise (Ship Chandlers) (Licensing)
19. Customs and Excise Agents (Licensing) Regulations
DISPOSAL OF GOODS ACT
Customs Duties (Dumped and Subsidised Goods)