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Vehicles Detained Or Subject To Detention To Pay Complete Customs Duty With 25% Penalty Levy – Customs CG

Nwogbunyama Emeka

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image of cars impounded for not paying the right customs duty

image of cars impounded for not paying complete customs duty

Paying the right and complete customs duty is one thing any vehicle importer in Nigeria should not compromise. Failure to pay the right duty can lead to Nigerian Customs Service impounding your vehicle. It can also get as serious as you forfeiting your vehicle.

Yesterday being 2nd of October 2019, a circular was released by Nigeria customs Service, stating that all vehicles detained or subject to detention should be allowed to pay the correct and complete Customs Duty with the 25% penalty levy. There are other terms and conditions added to this. You’ll find it in the full circular.

AOB Fatunde, who is the ACG of Customs, signed the circular on behalf of the CG. The circular also mandated officers involved to treat the matter as urgent and to tender reports of such dealings to the Customs Headquarters on a weekly basis.





It reads;

The Comptroller-General has directed that henceforth, all vehicles detained or subject to detention should allowed to pay the correct and complete Customs Duty with the 25% penalty levy.

2. Furthermore, you are directed to note that all vehicles seized and taken into Customs custody (condemned by competent court of jurisdiction in accordance with the provision of Section 167 of CEMA Cop C45 LFN 2004) SHALL NOT enjoy the above privilege consented in paragraph 1. Consequently, it shall attract the penalty prescribed in Section 167 referred thereto.

3. You are to report action to Headquarters on weekly basis.

4. Treat as most urgent and ensure strict compliance, please.

Attached below is a copy of the circular;

image of circular on customs duty

Nigerian Customs Service (NCS) has the responsibility of Collecting and accounting for revenue i.e. Import and Excise Duties. It is also responsible for the Prevention and suppression of smuggling.

The agency also assist in the enforcement of a wide range of import and export prohibitions and restrictions on behalf of a number of government agencies including the National Agency for Food and Drugs Administration and Control (NAFDAC) and the Standards Organization of Nigeria (SON).









Emeka is a Contributor at Autojosh. A graduate of Electrical/Electronic Engineering with a B.Eng degree. Emeka is a car enthusiast who is interested in traveling, writing, movies and driving. He also loves drinking garri with cold water.

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