Import Duty On Not-For-Sale Goods In Personal Baggage Is Unlawful

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A court judgment by the Federal High Court, Abuja yesterday, ruled that payment of import duty on goods and personal effects contained in a passenger’s baggage is unlawful.

The Abuja Judicial Division [Coram: J.T.Tsoho, CJ] delivered this judgment in Kehinde Ogunwumiju, SAN v. Nigerian Customs Service Board & Anor: Suit No: FHC/ABJ/CS/1113/2019.

The Plaintiff, Kehinde Ogunwumiju (SAN) via his counsel Tunde Ahmed Adejumo, Esq had approached the Court via an originating summons primarily seeking a declaration that in view of the provisions of Section 8 of the Customs, Excise Tariff, etc. (Consolidation) Act and the 2nd Schedule to the Customs, Excise Tariff, etc. (Consolidation) Act, it was unlawful for officers of the NCS to have demanded and collected import duty and other related charges from the Plaintiff in respect of his personal effect (A Louis Vuitton Lap Top Bag) found in his baggage following a search by the Customs officers upon his arrival at the Nnamdi Azikwe International Airport, Abuja on the 24th June, 2019.

The Court in its judgment having analysed the provisions of Section 8 of the Customs, Excise Tariff, etc. (Consolidation) Act and the 2nd Schedule to the Customs, Excise Tariff, etc. (Consolidation) Act was of the view that goods contained in a passenger’s baggage provided that the said goods are not intended for sale, barter or exchange; and personal and household effects are exempted from import duty.

The Court found that based on the state of the evidence before it, the Plaintiff had established that the Louis Vuitton Lap Top Bag found in his baggage by the Customs officers was his personal effect and meant for his personal use.

The Court also found that before the Defendants could lawfully demand and collect import duty and other related charges in respect of the said Louis Vuitton Lap Top Bag found in the Plaintiff’s baggage, the Defendants had to establish via cogent and credible evidence that the said bag was meant for sale, exchange or barter.

Having failed to establish via evidence that the bag found in the Plaintiff’s baggage was meant for sale, exchange or barter, there was no legal basis upon which the Defendant demanded and collected import duty and other related charges from the Plaintiff in respect of the said bag.

The Court ordered the Defendant (Customs) to refund the sum of N156, 955. 20k (One Hundred and Fifty-Six Thousand, Nine Hundred and Fifty-Five Naira, Twenty Kobo) in import duty and other related charges to the Plaintiff and also to pay to the Plaintiff N5 million as damages.

Following this judgment, it is now unlawful for officers of the Nigerian Customs Service to demand and collect import duty and other related charges from anyone in respect of goods/personal effects found in their baggage provided that the said goods/personal effects are not meant for sale, barter or exchange.

The only instance in which officers of the Service can lawfully demand and collect import duty from anyone in respect of goods/personal effects found in their baggage is where it can be established that the said goods/personal effects are meant for sale, barter or exchange.

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