The Senate at its plenary on Wednesday, 31 May 2017 passed the Nigerian Customs Service (NCS) Management (Repeal and Re-enactment) Bill whose report was earlier suspended last week following the inability of Senators to reach an agreement on a provision (Clause 17) regarding Import Duty Payment. The contested provision is aimed at increasing the Administrative Charge of 1% on FOB (Free on Board) value of import paid by importers to 2.5%.
However, during the reconsideration of the report in the Committee of the Whole, the Senate decided to reject the proposed provision in Clause 17 and retain the existing provision in the Act. They further adopted and approved 25 out of 286 Clauses in the Bill and inserted a new provision (Clause 250), which penalizes officials of the Nigerian Customs Service for certain offences. Specifically, clause 250 states that:
“Any customs officer who commits or facilitates any offence against this Act or any other Customs and Excise Act shall on conviction be liable to:
- Dismissal;
- 5 year imprisonment; and
- Forfeiture of the proceeds from the offence and crime.
According to its long title, the Bill seeks to; Repeal the Customs and Excise Management Act (CEMA), 2004; Establish and Reform the Administration and Management of Customs and Excise in Nigeria; Consolidate in a single reference document, the legal authority of the NCS, which is scattered in multiple legislations, and as well, bring the CEMA in line with international best practices and modern day realities.
