SS1 Commerce Lesson Note on Functions of Customs and Excise Authority

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TOPIC: FOREIGN TRADE (INTERNATIONAL TRADE)

CONTENT:

1. Functions of customs and excise authority
2. Functions of Nigeria Export Promotion Council
3. Functions Nigerian Airports Authority and
4. The Nigeria Ports Authority.

SUB-TOPIC 1: Functions of customs and excise authority

The customs and excise management Act (CEMA) cap 45, Law of the Federation of Nigeria, 2004 vest legal  authority in the Nigeria Customs service (NCS) to act o behave of the Federal Government of Nigeria in all customs matter

1. Control and management of the administration of the customs and excise laws in general
2. Collection of revenues of customs and excise and accounting for same to the government
3. Enforcement of import and export restriction and prohibition: This includes carrying out anti-smuggling operations at the ports and borders in order to forestall importation and exportation of contrabands and goods injurious to the health and security of the country.
4. Provision of useful inter-agency cooperation with other agencies of government such as the Nigeria Police , NDLEA, NAFDAC, and SON
5. Trade facilitation
6. Handling trade procedures and documentation.

NIGERIA EXPORT PROMOTION COUNCIL

1. TO promote the development and diversification of Nigeria’s export trade
2. To assist in the development and promotion of export-related industries in Nigeria
3. To spearhead the creation of appropriate incentive
4. To articulate the promotion and implementation of policy relating to export and programme of the Nigerian Government

FEDERAL AIRPORTS AUTHORITY OF NIGERIA (FAAN)

1. Development, maintenance and provision of necessary services and facilities for air transport
2. Provision of adequate facilities and personnel for effective security at all air port
3. Creating in a general sense, conditions for development of air transport and services connected with it.
4. Development and provision of facilities for surface transportation within airports.
5. Provision of accommodation and other services for effective handling of passengers and freight.

NIGERIA AIRPORT AUTHORITY (NPA)

1. Development, ownership and operation of ports and harbours
2. Provision of safe and navigable channels
3. Offering of cargo handling and storage services
4. Maintenance of ports facilities and equipment.
5. Ensuring safety and security.
6. Development and ownership of property.

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