Section 280: Repeals and savings provisions

1 The -
a Customs and Excise Management Act, Cap C45, Laws of the Federation of Nigeria, 2004,
b Customs and Excise Management (Disposal of Goods) Act, Cap. C46, Laws of the Federation of Nigeria, 2004,
c Customs and Excise Management (Special Penal and other Provisions) Act, Cap. C47, Laws of Federation of Nigeria, 2004,
d Nigeria Customs Service Board Act, Cap. N100 Laws of the Federation of Nigeria, 2004, and
e Pre-Shipment Inspection of Imports Act, Cap. P26, Laws of the Federation of Nigeria, 2004,

are repealed.

2 The repealed enactments listed in subsection (I) are herein referred to as ’’the repealed enactment”.

3 Without prejudice to the provisions of section 6 of the Interpretation Act, the repeal of the enactments listed under subsection (1), shall not affect anything done under the repealed enactments.

4 Every order, regulations, requirement, certificate, notice, directions, authorisation, consent application, request or thing made, issued, given or done under any of the repealed enactments and in effect at the commencement of this Act, shall continue to be in effect and have effect as if made, issued, given or done under the corresponding provisions of this Act.

5 All orders, regulations, directions terms, conditions, restrictions or forms having effect under any of the repealed enactments immediately before the commencement of this act relating to any customs and excise matter with respect to which the President, the Minister, the Board or the Service has under this Act power to make orders or regulations or give directions or impose terms, conditions or restrictions shall, have effect as if made, given, imposed or directed under this Act unless -
a revoked or varied as the case may be, by the President, the Minister, the Board or the Service; or
b is inconsistent with the provisions of this Act.

6 Any appointment, license granted, or approval given by the President, Minister, Federal Civil Service Commission, the Board, the Service or any officer under any of the repealed enactments and in effect immediately before the commencement of this Act shall have effect as if made, granted or given under the corresponding provision of this Act.

7 Any document referring to any of the repealed enactments shall be construed as referring to the corresponding provisions of this Act.

8 All assets, funds, resources and other movable property which immediately before the commencement of the Acts was vested in any institution established under any of the repealed enactments shall be vested in corresponding institutions established under this Act.