The Customs and Excise Management Act Cap. C45 LFN 2004 (CEMA) is the principal legislation guiding the administration of customs and excise in Nigeria. The CEMA makes provisions regulating the importation and exportation of goods in Nigeria.
Section 3 of the CEMA provides for the Customs and Excise Management Board (“the Board”) which is established under Section 1 of the Customs, Immigration and Prisons Services Board Act (replaced by the Nigerian Customs Service Board under Section 1 of the Nigerian Customs Service Board Act Cap. N100 LFN 2004).