The Customs & Excise Department is headed by a Commissioner and comprises of three main Units with each headed by a Deputy Commissioner. These Units are Technical Support & Monitoring, Customs Operations, and Customs Enforcement. Additionally, the Deputy Commissioner in each Unit is assisted by Managers who supervise the operations in Sections and Customs Posts.
Technical Support and Monitoring Unit
The mandate of this Unit is to support the Department in facilitating international trade in accordance with regional and international protocols. In addition to facilitating international trade, the Unit is responsible among other things including the following;
- Valuation of imported goods in accordance with the General Agreement on Trade and Tariffs (GATT) valuation system;
- Tariff and classification matters and Rules of Origin, coordination of the implementation of the ECOWAS Common External Tariff (CET);
- Recording & processing of all deferred payments on customs duties for imports that are qualified under the First Schedule and approved by the Commissioner of Customs; and
- ASYCUDA System Administration.
Customs Operations Unit
The Unit oversees the operations of all customs entry posts and warehouses within the country. The Deputy Commissioner who heads this Unit is assisted by managers supervising the operations of each of these Customs posts.
The Customs Operations Unit has seven Customs land border posts located in different strategic locations across the country. These posts are strategically located in Amdallai, Farafenni, Mandinary, Basse, Soma, Jiboro, Tanji, and Bansang. In addition to the land border posts, the Customs Operations Unit also has posts stationed at the Airport and the Seaport.
Customs Enforcement Unit
This Unit is responsible for the compliance and enforcement of Customs laws and regulations. The Deputy Commissioner who heads this Unit is assisted by managers supervising the operations of each of the Sections under this Unit. The Unit is modernized with a Risk management section responsible for the profiling applications and Post Clearance Audit which adopts modern Customs auditing system to facilitate trade. The Unit is also responsible for providing Mobile Brigade, Intelligence & Investigation as preventive measures across all the border to deter smuggling and Money laundering.
The Customs and Excise Department (CED) is mandated to carry out the following in accordance with the Customs and Excise Act. 2010 and the Customs & Excise Regulations:
- Collect duties and taxes from international trade;
- Prevent and control the importation of prohibited and restricted goods respectively;
- Prevent the smuggling of goods across our international borders without undue delay to legitimate trade;
- Facilitate international trade in accordance with the Revised Kyoto Convention Protocol; and
- Provision of International Trade data.
Valuation
The Customs and Excise Department deals with the collection of duties on international trade and as such, mechanisms are put in place for valuing goods imported into the country. The Valuation Section under the Technical Support & Monitoring Unit is responsible for the valuation of goods imported into the country in accordance with the General Agreement on Tariff and Trade (GATT) valuation system.
Tariff and Clarification
In addition to Valuation of imported goods, the CED is responsible for coordinating with regional trade bodies for the purposes of tariff and classification in accordance with approved standards. The Tariff and Classification Section under the Technical Support & Monitoring Unit is responsible for all tariff and classification matters and Rules of Origin. The section coordinates the implementation of the ECOWAS Common External Tariff (CET). All tariff & classification issues including exemptions are based on the Harmonized System (HS) Tariff System and the First Schedule of the Customs Act.
Duty Deferral
The CED also manages duty deferrals. The duty referral section under the Technical Support & Monitoring Unit is responsible for the recording & processing of all deferred payments on customs duties for imports that are qualified under the First Schedule and approved by the Commissioner of Customs. These include Direct Delivery, Temporal Importation and Warehousing.
In addition, the CED also performs other functions including Trade Facilitation and International Cooperation, Post Clearance Audit, Mobile Brigade, Intelligence & Investigation, Risk Management, and ASYCUDA system administration.
Customs Procedures
- Prepare Procurement Updates on Major procurement activities that requires Board approval; and
- Prepare Procurement updates for FARC and other Board Sub Committees and Management.
The Procurement Unit aso carries out the following functions in the execution of the Authority`s strategic plan;
- Importation;
- Exportation;
- Transit;
- Warehousing;
- Clearing and Forwarding Agent;
- FAQ for Imports;
- FAQ for Computation of Duty; and
- Prohibition and Restriction,