TAXATION OF IMPORTED GOODS AND THE LIMITS OF CUSTOMS AUTHORITY IN NIGERIA: A LEGAL ANALYSIS OF IMPORTERS’ RIGHTS AND REMEDIES

Abstract

Administration of customs duties is an essential aspect of the Nigerian fiscal system and international trade regulation. However, persistent complaints of arbitrary valuation, illegal seizures, and bureaucratic abuse of international trade by customs officers indicate wide abuse of statutory powers and violation of importers’ rights anchored in law. The purpose of this article is to conduct a comprehensive review of the legal framework supporting taxation of imported goods in Nigeria and determine the boundaries of customs authority in the discharge of fiscal functions. The key research questions focus on the legal sources of customs powers, nature of importers’ rights, and some solutions to the forced dichotomy. Applying a doctrinal approach, the study analyses key statutes, such as the Customs and Excise Management Act, relevant judicial decisions and scholarly opinions to determine the extent of administrative discretion against the law. The article argues that weak administrative accountability and legislative oversight lead to a systemic trade injustice and violation of the Constitution. The article concludes with recommendations for legal reform, including among other things, digitalisation, and judicial review to balance importers’ rights and fiscal capability.