Section 2: Membership of the Board.

(1) The Board shall comprise-
(a) the Minister of Finance who shall be the chairman;
(b) the Controller-General of Customs who shall be the Deputy Chairman;
(c) all the Deputy Controllers-General;
(d) one person to be appointed from the Federal Ministry of Finance;
(e) one person to be appointed from the Federal Ministry of Commerce;
(f) one person to be appointed from the Federal Ministry of Industry
(g) one person to be appointed from the Federal Ministry of Transport;
(h) the Legal Adviser to the Nigerian Customs Service Board, who shall also head the legal Division of the service to be appointed from the Federal Ministry of Justice;
(i) two other persons to be appointed from any two of the following institutions, that is-
(i) commercial banks,
(ii) reputable economic or trade consultancy firms,
(iii) the Universities,
(iv) the Nigerian Association of Chambers of Commerce, Industries, Mines and Agriculture.
(v) the Manufactureres Association of Nigeria; and
(j) the chairman of the Federal Inland Revenue service.
(2) The Minister of Finance shall appoint the persons mentioned in paragraph (d) to (g) and (i) of subsection 1 of this section, after due consultation with the appropriate Ministry or institution.
(3) The provisions set out in the Schedule to this Act shall have effect with respect to the proceedings of the Board and the other matters therein mentioned.