NIGERIA CUSTOMS SERVICE ACT, 2023
Section 158: e-commerce and express shipping procedures
1 The Service shall -
a provide for a separate and expedited procedure for express shipments;
b provide adequate facilities for the processing of express shipments;
c permit express shipments to be processed at the facility of the courier service under appropriate customs controls;
d maintain a high degree of control over express shipments by use of risk management, internal security, tracking technology, and other appropriate control measures; and
e allow submission through electronic means of a single manifest covering all goods contained in a shipment transported by express shipment service;
f collect and share appropriate data with e-commerce stakeholders and partner Government agencies, as it may become necessary under the prevailing circumstances;
g the Service shall put in place a standing cross border e-commerce committee whose duties will be to continually review the clearance procedures of cross border e-commerce shipments with the aim of meeting current realities and trade facilitation.
2 Persons or carriers transporting express shipments shall submit all information necessary for the release of the express shipment electronically to the Service prior to the arrival of the express shipment.
3 Where a satisfactory guarantee has been submitted covering potential liability for duties, excise Customs duties, other Customs duties and fees, express shipments shall in the usual course, be released for free circulation or in accordance with a requested customs procedure within six hours after arrival of the shipment and submission of the necessary documents to the Service.
4 The Service shall put in place the appropriate customs procedure as stated in subsection (3) and publish such procedures for ease of adoption and implementation.
5 The Service may by regulation put in place a nominal value or a de minimis threshold under which shipments may be exempted from the payment of duty, excise Customs duties and the requirement of formal entry document which shall be determined solely based on data analysis and Government policy.
6 The nominal value or de minimis threshold shall be determined solely through data analysis, Government fiscal and monetary policies.
7 The Service may assess fees limited to the actual cost of the services provided for express shipment services.
8 The Service shall make regulations to give effect to the provisions of subsection (1) (a), and such regulation shall commence 90 days after it is made.
Cite this section
Section 158, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/158/