Clearing Agent Attacks Tin-Can Customs over New Import Policy

ABIOLA Seun |

A clearing agent, Tokunbo Olubodun has bemoaned the planned introduction of Standard Operating Procedure otherwise known as benchmark by the Tin-Can Island Command of the Nigeria Customs Service (NCS).

Olubodun, in a statement sent to journalists said the introduction of benchmark is unethical, unprofessional and will create bad precedence if not checked.

The statement read, “In recent times the Nigeria Customs Service, Tin-can Island Area Controller and his management team introduced a new duty payable value limit regime which is referred to by the Public Relations Officer of the Area as Standard Operating Procedure, while other stake holders such as Clearing Agents interpreted it as Benchmark.

“The situation is that the Customs at the Area Command in question has set minimal limit on duty payable for a 20 footer container at NGN600,000 and that of a 40 footer at NGN 1.2m for general cargo.

“This move by the Area Controller and his management is not only unethical but also unprofessional and will create bad precedence.

“The entire Nigeria Customs is a product of the law and its primary job is to enforce already made laws in line with its mandate and not create a new one.

Olubodun said that the Customs and Excise Management Act (CEMA) had stipulated valuation of imported goods to be determined by the act.

“According to section 45 of the (CEMA) Customs and Excise Management Act CAP C45 LFN 2004- Valuation of imported goods for purpose of ad valorem duties (1) Where a duty of Customs is chargeable on imported goods by reference to their value, their value shall be taken to be laid down in the First Schedule to this Act, and duty shall be paid on that value.

He stated further in the statement that, “First Schedule referred to above stipulates that “the Board may require any importer or other person concerned with the importation of goods to furnish to the Board, In such form as it may require, such information as in the opinion of the board necessary for a proper valuation thereof, and to produce any book of account or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person.”

The clause insinuates that the party (any importer or any person concerned with importation of goods)” to furnish the board, in such form as it may require” and not the board to dictate based on discretion. This simply means that it is the importer or their representative or the shipper that will furnish the board with information on value through the instrument of purchase or sale which the board will act on and not otherwise.

Act 45 simply reflects what Brussel’s definition value spells out i.e. transaction value of goods in line with international best practice and not value decided by a person or a group of person whether they are Customs officers or not.

“If the value at any point in time is presumed questionable based on the available invoices presented by the importer; the spirit of the policy has made provision to check such value and take appropriate measure to verify or establish an accepted one.”

He however advised the Command not to introduce a policy that would be unlawful on importers and clearing agents operating at the Tin Can port.

The law is sacrosanct and should not be tinkered with; the application of discretion to allot value to goods for duty purposes in this time and age is unlawful, wrong and retrogressive. The Customs management at

Tin-can Island should rescind its decision on the issue and allow reason to prevail.