- Part III of CEMA deals with importation, Exportation and carriage coastwise – see Section 12 – 80.
- Part II deals with Administration – see Sections 3 – 11 of CEMA.
- Part IV deals with Warehouses and Government Warehouses.
- Part V deals with Spirits.
- Part VI deals with Beer.
- Part VII deals with Tobacco.
- Part VIII deals with Exercisable duty.
- Part IX deals with Licences, Entries etc. General Provisions.
- Part X deals with Duties and Drawbacks – General Provisions.
- Part XI – General Powers, Agents, etc.
- Part XII – Forfeiture and Legal proceedings.
- Part XIII – Miscellaneous
- The First Schedule deals with Value of imported goods.
- The Second Schedule deals with Form of Warrant of Distress.
- The Third Schedule deals with Provisions relating to Forfeiture.
Section 37 – 5 deals specifically with Duty on Imported goods, Relief from duty of goods entered for transit or transshipment; Relief from duty of goods temporarily imported, Exempt from goods and goods delivered free of duty; Valuation of imported goods for purpose of ad valorem duties among others.
Section 48 – 62 deals specifically with Exportation, Stores and Clearance outwards.
Parts V – IX deals with Excise and Excisable goods.
Section 118 – 120 (Part VIII) deals with other goods subject to Excise duty Licence to manufacture excisable goods and powers to make regulation.
Section 121 – 127 deals with Excise Licences, Entries, provisions relation to the furnishing of information by manufacturers etc.
For details, contact the Legal Adviser, legal@customs.gov.ng
