Section 274: Professional and work ethics

1 Subject to the approval of the Board, the Service shall develop policies and programmes to ensure professionalism, transparency and accountability by its officers, employees, consultants, customs licensed agents and contractors in carrying out their duties and responsibilities in this Act and under other customs and excise laws.

2 For the purpose of attaining the standards required under the provision of subsection (1), the Service shall develop a Code of Conduct to guide against corrupt practices, conflict of interests and other related malpractices for officers, its contractors, customs licensed agents and consultants.

3 In developing the Code of Conduct referred to in subsection (2), the Service shall make provision for appropriate sanctions and penalties for any violation of the Code of Conduct which may include provision for the dismissal of officers or any other appropriate sanctions and penalties as deemed fit to be meted out by the Service to any employee, customs licensed agents contractor, or consultant that violate the Code of Conduct.