The Board of Customs & Excise was set up on 1 June, 1972 and amended by decree no. 45 of 1992. Later the decree was further amended by decree no. 77 of 1993 which provided for the inclusion of serving Deputy Comptrollers-General as members of the board. The composition of the board changes from time to time to reflect the dynamics of the civil service and the politics of the country.
The Board was set up with main functions to include Appointment, Promotion and Discipline of officers of the service. The Board is also to administer the Nigeria Customs Service Act, 2023. It is the policy making organ of the service.
The Board is composed of the following members:
Appointment, Promotion & Disciplinary Committee (AP & D)
This advisory committee is charged with the role of advising the board on matters pertaining to AP & D as the name implies.
Comptroller-General of Customs
Strategic Research and Policy
DCG Tariff and Trade
DCG, Finance Administration & Technical Service (FATS)
Commander, Training and Doctrine Command
DCG, Enforcement, Inspection & Investigation
DCG, Human Resources and Development
DCG, ICT / Modernization
Excise, Free Trade Zone & Industrial Incentives
ACG, Headquarters
ACG / Zonal Coordinator Zone A
ACG / Zonal Coordinator Zone B
ACG / Zonal Coordinator Zone C
ACG / Zonal Coordinator Zone D
ACG, Tariff & Trade
ACG, ICT-Modernization
ACG, Technical Services
ACG, Training and Coordination
ACG, Enforcement, Inspection & Investigation
ACG, Post Clearance Audit (PCA)
ACG, Finance, Administration & Special Duties
ACG, Excise, Free Trade Zone & Industrial Incentives
ACG, Strategic Research & Policy
ACG, Human Resources and Development
ACG, Board
Commandant, NCCSC