NIGERIA CUSTOMS SERVICE ACT, 2023

Section 157: Definition of terms under this Part

2023Section 157 of 283Federal Republic of Nigeria

In this Part -
"cross-border e-commerce" means all transactions which are affected digitally through a computer network (the internet), and result in physical goods flows subject to customs formalities;
"postal items" means letter-post and parcels, as described in the Acts of the Universal Postal Union, when carried by or for the postal service;
"express shipments" means the international transport of small packages of goods or correspondence by air or a combination of air and surface transport on an expedited basis using courier service;
"postal service" means any public or private body authorised by the Government to provide the international service governed by the Acts of the Universal Postal Union;
"e-commerce stakeholder" means a party involved in e-Commerce transaction and may include; sellers or vendors, platforms, marketplaces, buyer or consumer, brokers, express carriers, logistic providers, postal operators, and payment providers;
"low-value shipment" means goods classified under categories 2 and 3 in the World Customs Organisation (WCO) Guidelines for the Immediate Release of Consignments by Customs;
carrier” means the person actually transporting goods or in charge of or responsible for the operation of the means of transport;
"de minimis threshold" means a minimum value or a minimum amount of duties and Customs duties, established by the national legislation, below which no duties and Customs duties will be collected;
"fulfilment house or centre" means a warehouse which may be run on behalf of a third-party business and provides primary services which includes order management, break bulk services, warehouse management, inventory controls, unpacking and repacking of goods, printing of relevant commercial or shipment documentation, processing returns, and repair services;
"e-commerce platform or marketplace" means a party which operates an information network system that provides web pages as a virtual trading venue where both parties (consumers or buyers and vendors) can buy or sell goods; and
"scales" includes weights, measures, weighing and measuring machines or such similar instruments used for the weighing of goods.

Cite this section

Section 157, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/157/