THE ROLE OF THE DEPARTMENT OF CUSTOMS & CENTRAL EXCISE
The Department of Customs and Excise, is an arm of the Federal Ministry of Finance. It is responsible for the collection of revenue from imports, exports, excise duties and royalties. In addition to revenue collection, the Department also documents the outflow and inflow of goods into the country. The essence is to provide the Government with statistics on balance of trade and payments.
Customs officials also act as “gate-keepers” for the Government in the sense that they check and control the import or export of restricted and prohibited goods. Closely related to this , is their duty to ensure that goods imported are in accordance with prescribed regulations and of standard required by the Government. They also assist the Ministry of Commerce to control the use of import License.
The Department is also useful to the Central Bank of Nigeria because it assists the Bank in the enforcement of exchange control regulations. Added to this, is the role of Customs officials in preventing smuggling.
We can therefore see that the Customs and Excise Department is very vital not only to the Government but to the economy as well. To further illustrate this vital role of t he Customs and Excise Department, let us look at the Departments from three broad perspectives viz:
A. FINANCIAL ROLE: Under this, the Department performs the following functions:-
1. Collects revenue for Government mainly from imports and exports plus, of course, excise duty for locally manufactured goods, and royalties from some minerals.
2. Assists the Central Bank in the enforcement of exchange control regulations.
B. ADMINISTRATIVE ROLES: Under this, the Department performs the following functions: -
1. Provides Government with statistics on imports and exports through the Federal Office of Statistics.
2. Helps the Ministries of Health and Agriculture in ensuring that food and other related imports are of prescribed standard.
3. Assists the Ministry of Commerce in trade control by helping to control the use of Import License.
C. LAW ENFORCEMENT ROLE: Here, the Department performs one major function which is to prevent smuggling. It does this by checking the imports and exports of prohibited goods such as arms and ammunition's, and to ensure that appropriate approval has been obtained. A person is said to be a smuggler when he imports or exports goods into or from the country secretly without payment of duty, or in violation of law. It is the duty of the Customs officials to stop such a person and that is how they help in preventing smuggling.
Customs officials also act as “gate-keepers” for the Government in the sense that they check and control the import or export of restricted and prohibited goods. Closely related to this , is their duty to ensure that goods imported are in accordance with prescribed regulations and of standard required by the Government. They also assist the Ministry of Commerce to control the use of import License.
The Department is also useful to the Central Bank of Nigeria because it assists the Bank in the enforcement of exchange control regulations. Added to this, is the role of Customs officials in preventing smuggling.
We can therefore see that the Customs and Excise Department is very vital not only to the Government but to the economy as well. To further illustrate this vital role of t he Customs and Excise Department, let us look at the Departments from three broad perspectives viz:
A. FINANCIAL ROLE: Under this, the Department performs the following functions:-
1. Collects revenue for Government mainly from imports and exports plus, of course, excise duty for locally manufactured goods, and royalties from some minerals.
2. Assists the Central Bank in the enforcement of exchange control regulations.
B. ADMINISTRATIVE ROLES: Under this, the Department performs the following functions: -
1. Provides Government with statistics on imports and exports through the Federal Office of Statistics.
2. Helps the Ministries of Health and Agriculture in ensuring that food and other related imports are of prescribed standard.
3. Assists the Ministry of Commerce in trade control by helping to control the use of Import License.
C. LAW ENFORCEMENT ROLE: Here, the Department performs one major function which is to prevent smuggling. It does this by checking the imports and exports of prohibited goods such as arms and ammunition's, and to ensure that appropriate approval has been obtained. A person is said to be a smuggler when he imports or exports goods into or from the country secretly without payment of duty, or in violation of law. It is the duty of the Customs officials to stop such a person and that is how they help in preventing smuggling.
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