Officers of Nigeria Customs Services Must Declare Assets to the SGF.

Officers of Nigeria Customs Services Must Declare Assets to the SGF. Daily Law Tips (Tip 778) by Onyekachi Umah, Esq., LL.M, ACIArb(UK)

Introduction:

Generally, public officers in Nigeria are mandated to declare their assets, in line with the Code of Conduct. The term public officer has been defined to include all public office holders and staff of government. Link to my earlier work on the persons that are public officers in Nigeria is here; <https://sabilaw.org/nigerians-that-are-prohibited-from-having-foreign-bank-accounts/>. 

Aside the declaration of assets by pubic officers, which affects the officers of Nigeria Customs Services, there is another federal law (The Bank Employees, etc. [Declaration of Assets] Act) that mandates such officers to make another declaration of assets, every year. This other declaration of assets by the officers of Nigeria Customs Services (NCS) does not go to the Code of Conduct Bureau but to the office of the Secretary to the Federation. The law even expects annual assets declaration from former/retired officers of NCS. The Failure of any officers of the NCS to make the annual declaration of asset is a criminal offence triable at the Federal High Court and not the Code of Conduct Tribunal.  

The NCS and the BEDA Act:

The Nigeria Customs Service is a federal agency established for and charged with the duty of controlling and managing the administration of the customs and excise laws and collection of the revenues of customs and excise and accounting for them. All officers of the Nigeria Customs Service have all the powers, authorities and privileges given by law to officers of the Nigeria Police Force. 

The Bank Employees, etc. (Declaration of Assets) Act (“BEDA Act”) is a federal law made in September 1986. The “BEDA Act” mandates all employees and former employees of the Nigeria Customs Service, the Central Bank of Nigeria, Banks, Bureau de Change, Cryptocurrencies operators and all other financial institutions in Nigeria or in foreign branches to declare their assets annually and to continue to do so even 2 years after termination of the employment. It also, allows the President of Nigeria to add more persons to the list of persons to be bound by the law to declare their assets. The “BEDA Act” came into operation on the 26 day of September 1986. This date falls into the military administration of General Ibrahim Babangida (Military Ruler of Nigeria between 1985 and 1993). 

Aside any other law that requires officers of the Nigeria Customs Service to declare their assets, like the Code of Conduct for Public Officers, the BEDA Act, mandates all officers of the Nigeria Customs Service to declare their assets annually. The BEDA Act also extends this duty to former and retired officers of the NCS, within two (2) years of their leaving NCS. Officers of the NCS are to send the assets declarations to the Comptroller-General of the Nigeria Customs Service. The Comptroller-General of NCS is deliver the declarations to the Secretary of the Federation. (Free copy of this law is accessible via <https://sabilaw.org/wp-content/uploads/2021/04/BANK-EMPLOYEES-ETC.-DECLARATION-OF-ASSETS-1986.pdf>).

 The declaration of assets under the BEDA Act is very different from the declaration of assets under the Code of Conduct. Hence, the purpose, forms, sequence, process and procedure for declaration of assets under BEDA Act are unique and cannot be replaced by that of the Code of Conduct for Public Officers. While, the asset declaration by public officers (including the officers of NCS) is periodical (immediately upon appointment, end of tenure/four years), the asset declaration under the BEDA Act is upon appointment and annually, even after leaving NCS.

Section 12 of BEDA Act, clearly stated that the BEDA Act applies to and requires the following to officers of NCS, to declare their assets annually; “… to the Comptroller‐General, Deputy Comptroller‐General, Assistant Comptroller‐General, Chief Collector, Principal Collector, Collector and other officer, staff or employee of the Nigerian Customs Service …”. Under section 8 of the “BEDA Act”, it is an offence for an officer of the Nigeria Customs Services to knowingly do any of the following; fail to make full disclosure of assets and liabilities; make a false disclosure; fail to answer questions in the Forms provided by the “BEDA Act”; refuse to provide information or to make declaration. The offence is punishable with ten (10) years imprisonment and any undisclosed assets must be forfeited to the Federal Government of Nigeria. The crime is triable at the Federal High Court. 

Conclusion:

Nigeria Customs Service is a creation of law. All officers and men of the Nigeria Customs Service are bound by the laws of Nigeria. The BEDA Act is a federal law that binds the officers and men of the Nigeria Customs Service as well as employees of the Central Bank of Nigeria and financial institutions in Nigeria. Aside the popular declaration of assets by public officers under the Code of Conduct, the BEDA Act also compels all officers and men of the Nigeria Customs Service to declare their assets, every year. The declaration of assets under the BEDA is to be made every year and sent to the Secretary to the Federation. Failure of any officer of the Nigeria Customs Services to adhere to the BEDA Act is a criminal offence punishable with 10 years imprisonment plus the forfeiture of undisclosed assets to the Federal Government of Nigeria. (Free copy of this law is accessible via <https://sabilaw.org/wp-content/uploads/2021/04/BANK-EMPLOYEES-ETC.-DECLARATION-OF-ASSETS-1986.pdf>).

The BEDA Act is a valid and subsisting federal law. The unpopularity of a law does not affect the existence and efficacy of the law or mean that the law needs a notice/warning to its offenders before it can be enforced. Ignorance of law (the BEDA Act) is not an excuse. Hence, a suspected offender under the BEDA Act should be arrested and prosecuted, immediately. However, government at all levels must ensure the existence of effective legal awareness programs across Nigeria, on the laws and rights in Nigeria, to increase legal literacy and access to justice. 

My authorities, are:

1. Sections 1, 2, 3, 4, 5, 5, 35, 318, 319 and the 5th Schedule to the Constitution of the Federal Republic of Nigeria, 1999.
2. Sections 4(1) and 8 of the Customs and Excise Management Act, 2003
3. Sections 1 to 14 of the Bank Employees, etc. (Declaration of Assets) Act 1986. (Free copy of this law is accessible via <https://sabilaw.org/wp-content/uploads/2021/04/BANK-EMPLOYEES-ETC.-DECLARATION-OF-ASSETS-1986.pdf> 
4. The judgment of the Supreme Court of Nigeria (on powers of the Code of Conduct to try Public Officers) in the case of APC v. PDP & ORS (2015) LPELR-24587(SC) 
5. Onyekachi Umah, “Debunking Myths Relating to Bankers Declaration of Assets Law” (LearnNigerianLaws.com, 12 April 2021) <https://sabilaw.org/debunking-myths-relating-to-bankers-declaration-of-assets-law/> accessed 20 April 2021 
6. Onyekachi Umah, “Legality of the “EFCC Order” on Bank Employees Declaration of Assets” (ThisDay, 6 April 2021) <https://www.thisdaylive.com/index.php/2021/04/06/legality-of-the-efcc-order-on-bank-employees-declaration-of-assets/amp/> accessed 7 April 2021. 
7. Onyekachi Umah, “Unlawfulness of the EFCC Order on Bankers Declaration of Assets” (LearnNigerianLaws.com, 8 April 2021) <https://sabilaw.org/unlawfulness-of-the-efcc-order-on-bankers-declaration-of-assets/> accessed 20 April 2021
8. Onyekachi Umah, “Nigerian Customs Cannot Charge Import Duties On A Personal Luggage” (LearnNigerianLaws.com, 28 May 2020) <https://sabilaw.org/nigerian-customs-cannot-charge-import-duties-on-a-personal-luggage/> accessed 20 April 2020
9. Onyekachi Umah, “Nigeria Customs Officers Have Same Powers As Nigeria Police Officers” (LearnNigerianLaws.com, 8 November 2019) <https://sabilaw.org/nigeria-customs-officers-have-same-powers-as-nigeria-police-officers-daily-law-tips-tip-453-by-onyekachi-umah-esq-llm-aciarb-uk/> accessed 20 April 2021
10. Onyekachi Umah, “Does Nigeria Customs Have Right To Free Office And Living Accommodation In Every Manufacturer’s Premises”(LearnNigerianLaws.com, 19 July 2019) <https://sabilaw.org/does-nigeria-customs-have-right-to-free-office-and-living-accommodation-in-every-manufacturer-s-premises-daily-law-tips-tip-376-by-onyekachi-umah-esq-llm-aciarb-uk/> accessed 20 April 2021 
11. Onyekachi Umah, “Nigerians That Are Prohibited From Having Foreign Bank Accounts” (LearnNigerianLaws.com, 25 November 2020) <https://sabilaw.org/nigerians-that-are-prohibited-from-having-foreign-bank-accounts/> accessed 19 April 2021
12. Onyekachi Umah, “When To Sue An Annoying Public Officer In Nigeria .” (LearnNigerianLaws.com, 5 December 2018) <https://sabilaw.org/daily-law-tips-by-onyekachi-umah-esq-tip-242-when-to-sue-an-annoying-public-officer-in-nigeria/> accessed 24 November 2020
13. Onyekachi Umah, “Right To Demand and Know How Much Government and Government Officers Spend In Nigeria.” (LearnNigerianLaws.com, 29 August 2018) <https://sabilaw.org/daily-law-tips-by-onyekachi-umah-esq-tip-172-right-to-demand-and-know-how-much-government-and-government-officers-spend-in-nigeria/> accessed 24 November 2020

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