Section 1: Establishment of the Nigerian Custom service Board.

(1) There is hereby established under the control of the Federal Ministry of Finance, a board to be known as the Nigerian Customs Service Board (in this Act referred to as the Board) which shall be responsible for the administration of the customs and Excise Management Act.
(2) Accordingly-
(a) any reference in the Customs and Excise Management Act-
(i) to the Customs, Immigration and Prisons Service Board or to Board, shall be construed as a reference to the Nigeria Custom Service Board established under this Act,
(ii) to Minister, shall be construed as a reference to the Minister charge with responsiblity for matters relating to finance;