Daily Law Tips (Tip 577) by Onyekachi Umah, Esq., LLM.
ACIArb(UK)
NIGERIAN CUSTOMS CANNOT CHARGE IMPORT DUTIES ON A
PERSONAL LUGGAGE.
It was cold and dark at the Nnamdi Azikiwe International
Airport, Abuja, on 21 November 2017, while I waited in the dirty
car park with no functional street light. I went to welcome a
friend but he was not allowed exit by officers of Nigerian Custom
Service, two hours after being searched. The Custom Officers were
demanding for import duties from him, for having a packed brand new
Patek Philippe wristwatch in his personal luggage (hand-carry).
Without any proof, the officers concluded that the wristwatch was
for sale and they demanded to be paid an outrageous sum in foreign
currency. They ceased my friend’s international passport and wallet
until he borrowed a phone with Nigerian mobile network and called
for my assistance.
Nigerian Custom Service is established for and charged with the
duty of controlling and managing the administration of the customs
and excise laws and collection of the revenues of customs and
excise and accounting for them. Officers of Nigerian Customs
Service have all the powers, authorities and privileges given by
law to Police Officers in Nigeria. So, just like Police Officers,
Customs Officers can arrest with or without warrant of arrest as
well as detain suspects.
Among other things, Customs Officers regulate boarding and
disembarking from ships, aircrafts or vehicles in
customs-controlled areas as well as leaving of airports, customs
posts and any other customs controlled area by any person. Any
person that enters or is about to enter into Nigeria is expected to
declare and present to Customs officers, all goods to be imported
or exported for a proper examination and such person must answer
all questions put to him. Every person bringing goods into Nigeria,
must present necessary forms and documents to Customs Officers for
such imported goods. However, this does not apply to passengers’
accompanied baggage (including “hand-carry/cabin-carry), unless a
Custom Officer in a given case requests for such. Specifically,
passengers’ accompanied baggage include passengers’ personal and
household accompanying luggage.
The Federal High Court siting in Abuja, in May 2020, in the case
of Mr. Kehinde Ogunwumiju (SAN) v. Nigerian Customs Service Board &
Anor in Suit No: FHC/ABJ/CS/1113/2019, held that; “… the only
instance in which officers of the Nigeria Customs Service can
lawfully demand and collect import duty from anyone in respect of
goods/personal effects found in their baggage is where it can be
established that the said goods/personal effects are meant for
sale, barter or exchange.”
Hence, it is clear that Customs Officers have no powers to
demand for any payment (import duties or bribe) for passengers’
personal and household accompanying luggage, unless there is proof
that the items in the passenger’s luggage are for sale. The proof
must be established ahead of a demand for payment of import duties
and not just based on mere speculation.
There is no law that expects expensive and exotic
personal/household items in personal baggage to be charged import
duties. People don’t need to remove price tags and packets of their
personal items just to prove items are not for sale and thereby
avoid being charged import duties. The high number of a personal
item in a baggage may not mean that such item is for sale, it could
be gift for a large family. In the above case, the court awarded
damages of Five Million Naira (N5, 000.00) against Nigerian Customs
for charging import duty on a personal luggage (laptop bag) and
also ordered the refund of the illegally obtained import duty of
N156, 955. 20k (One Hundred and Fifty-Six Thousand, Nine Hundred
and Fifty-Five Naira, Twenty Kobo). This is the law and until it is
changed by the National Assembly, it remains the law.
My authorities are:
1. Sections 4(1), 8, 27, 71, 72, 73 and 75 of the Customs and
Excise Management Act (Amendment Act), 2003.
2. Section 8 and Item 10, Second Schedule to the Customs, Excise
Tariff, etc. (Consolidation) Act, 1995
3. Sections 24, 25 and 29 of the Police Act.
4. The Federal High Court’s judgment (on goods exempted from import
duties) in the case of Mr. Kehinde Ogunwumiju (SAN) v. Nigerian
Customs Service Board & Anor (Suit No: FHC/ABJ/CS/1113/2019)
5. Peter Uzoho, ‘Court Bars Collection of Import Duties on
Non-commercial Goods, Others’ (ThisDay, 14 May 2020) accessed 16
May 2020
6. Chioma Unini, ‘Court Bars Nigeria Customs Service From
Collecting Duty On Goods/Personal Effect On Passenger’s Baggage’
(TheNigerianLawyer, 13 May 2020) accessed 16 May 2020
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#SabiLawLectureSeries
#CriminalJusticeMonday
#SabiLawVideoChallenge
Speak with the writer, ask questions or make inquiries on this
topic or any other via info@LearnNigerianLaws.com or
onyekachi.umah@gmail.com or +2348037665878. To receive our free
Daily Law Tips, follow our Facebook Page:@LearnNigerianLaws,
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Please share this publication for free till it gets to those
that need it most. Save a Nigerian today! NOTE: Sharing, modifying
or publishing this publication without giving credit to Onyekachi
Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of
copyright and will be prosecuted.
This publication is the writer’s view not a legal advice and
does not create any form of relationship. You may reach the writer
for more information.
Powered by www.LearnNigerianLaws.com {A Free Law Awareness
Program of Sabi Law Foundation, supported by the law firm of
Bezaleel Chambers International (BCI).}
Daily Law Tips (Tip 577) by Onyekachi Umah, Esq., LLM.
ACIArb(UK)
NIGERIAN CUSTOMS CANNOT CHARGE IMPORT DUTIES ON A
PERSONAL LUGGAGE.
It was cold and dark at the Nnamdi Azikiwe International
Airport, Abuja, on 21 November 2017, while I waited in the dirty
car park with no functional street light. I went to welcome a
friend but he was not allowed exit by officers of Nigerian Custom
Service, two hours after being searched. The Custom Officers were
demanding for import duties from him, for having a packed brand new
Patek Philippe wristwatch in his personal luggage (hand-carry).
Without any proof, the officers concluded that the wristwatch was
for sale and they demanded to be paid an outrageous sum in foreign
currency. They ceased my friend’s international passport and wallet
until he borrowed a phone with Nigerian mobile network and called
for my assistance.
Nigerian Custom Service is established for and charged with the
duty of controlling and managing the administration of the customs
and excise laws and collection of the revenues of customs and
excise and accounting for them. Officers of Nigerian Customs
Service have all the powers, authorities and privileges given by
law to Police Officers in Nigeria. So, just like Police Officers,
Customs Officers can arrest with or without warrant of arrest as
well as detain suspects.
Among other things, Customs Officers regulate boarding and
disembarking from ships, aircrafts or vehicles in
customs-controlled areas as well as leaving of airports, customs
posts and any other customs controlled area by any person. Any
person that enters or is about to enter into Nigeria is expected to
declare and present to Customs officers, all goods to be imported
or exported for a proper examination and such person must answer
all questions put to him. Every person bringing goods into Nigeria,
must present necessary forms and documents to Customs Officers for
such imported goods. However, this does not apply to passengers’
accompanied baggage (including “hand-carry/cabin-carry), unless a
Custom Officer in a given case requests for such. Specifically,
passengers’ accompanied baggage include passengers’ personal and
household accompanying luggage.
The Federal High Court siting in Abuja, in May 2020, in the case
of Mr. Kehinde Ogunwumiju (SAN) v. Nigerian Customs Service Board &
Anor in Suit No: FHC/ABJ/CS/1113/2019, held that; “… the only
instance in which officers of the Nigeria Customs Service can
lawfully demand and collect import duty from anyone in respect of
goods/personal effects found in their baggage is where it can be
established that the said goods/personal effects are meant for
sale, barter or exchange.”
Hence, it is clear that Customs Officers have no powers to
demand for any payment (import duties or bribe) for passengers’
personal and household accompanying luggage, unless there is proof
that the items in the passenger’s luggage are for sale. The proof
must be established ahead of a demand for payment of import duties
and not just based on mere speculation.
There is no law that expects expensive and exotic
personal/household items in personal baggage to be charged import
duties. People don’t need to remove price tags and packets of their
personal items just to prove items are not for sale and thereby
avoid being charged import duties. The high number of a personal
item in a baggage may not mean that such item is for sale, it could
be gift for a large family. In the above case, the court awarded
damages of Five Million Naira (N5, 000.00) against Nigerian Customs
for charging import duty on a personal luggage (laptop bag) and
also ordered the refund of the illegally obtained import duty of
N156, 955. 20k (One Hundred and Fifty-Six Thousand, Nine Hundred
and Fifty-Five Naira, Twenty Kobo). This is the law and until it is
changed by the National Assembly, it remains the law.
My authorities are:
1. Sections 4(1), 8, 27, 71, 72, 73 and 75 of the Customs and
Excise Management Act (Amendment Act), 2003.
2. Section 8 and Item 10, Second Schedule to the Customs, Excise
Tariff, etc. (Consolidation) Act, 1995
3. Sections 24, 25 and 29 of the Police Act.
4. The Federal High Court’s judgment (on goods exempted from import
duties) in the case of Mr. Kehinde Ogunwumiju (SAN) v. Nigerian
Customs Service Board & Anor (Suit No: FHC/ABJ/CS/1113/2019)
5. Peter Uzoho, ‘Court Bars Collection of Import Duties on
Non-commercial Goods, Others’ (ThisDay, 14 May 2020) accessed 16
May 2020
6. Chioma Unini, ‘Court Bars Nigeria Customs Service From
Collecting Duty On Goods/Personal Effect On Passenger’s Baggage’
(TheNigerianLawyer, 13 May 2020) accessed 16 May 2020
#SabiLaw
#DailyLawTips
#SabiBusinessLaw
#SabiElectionLaws
#SabiHumanRights
#SabiLawLectureSeries
#CriminalJusticeMonday
#SabiLawVideoChallenge
Speak with the writer, ask questions or make inquiries on this
topic or any other via info@LearnNigerianLaws.com or
onyekachi.umah@gmail.com or +2348037665878. To receive our free
Daily Law Tips, follow our Facebook Page:@LearnNigerianLaws,
Instagram:
@LearnNigerianLaws and Twitter: @LearnNigeriaLaw
Please share this publication for free till it gets to those
that need it most. Save a Nigerian today! NOTE: Sharing, modifying
or publishing this publication without giving credit to Onyekachi
Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of
copyright and will be prosecuted.
This publication is the writer’s view not a legal advice and
does not create any form of relationship. You may reach the writer
for more information.
Powered by www.LearnNigerianLaws.com {A Free Law Awareness
Program of Sabi Law Foundation, supported by the law firm of
Bezaleel Chambers International (BCI).}