Nigeria: Reform of customs and excise tax law
Nigeria Customs Service Act, 2023
Nigeria Customs Service Act, 2023
The Nigeria Customs Service Act, 2023, which repeals the Customs and Excise Management Act (CEMA) and other pieces of legislation relating to customs and excise tax, and provides the legal and institutional framework for the reform of the administration and management of customs and excise tax in Nigeria, was signed into law on 20 April 2023.
Read a July 2023 report [PDF 388 KB] prepared by the KPMG member firm in Nigeria that summarizes key provisions of the new law.
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