CHAPTER ONE
1.0 INTRODUCTION
The country’s level of development is highly measured by the level of economic buoyancy which can be predetermining by the importation and exportation sector in the economy. Emphasis are laid on the fact that the existence of the international trade encourage the law of comparative advantage which aid specialization of one country over other at word market.
Consequence upon this, the existence of custom and excise service emerged, in Nigeria its impart cannot be over emphasized in the whole country. The effect of custom and excise service on importation to Nigeria economic development, is an important issue, every state or nation aspire to improve the standard of living of the masses a lot of money has been spent on custom service on administration and recruiting purpose for developing the economy in the different nations and world over for thorough scrutinizing and efficient checks on the goods imported.
Before the discovery of oil in Nigeria about 75% of total revenue, generation in Nigeria came from custom duties, the remaining 25% of the total revenue were from stamp duties, court fines liquor license, direct taxation, export of cash crop, e.t.c. as a result of the department, smuggling was highly suppressed due to the collection of custom and excise duties as well as taxes to meet up with the day to day running of the government administration and providing social amenities for the people many people tend to over overestimate the importance of custom service because of its greater visibility over the Nigeria economy. The Nigeria custom service has it effect on the imported.
Stamping out of contraband or smuggled goods is another prominent role of custom because the Nigeria service also protects the manufacturers and their goods in Nigeria market.
1.1 objective of the study
The main objective of this project is to make us know or understand their aims and imparts of customs and excise service on the Nigeria economy.
This study shall critically examine the following
Consider the need for the existence of the customs and excise service
1. Major contribution of the custom and excise service to the economy of Nigeria.
2. Examine their impacts, and on the social economic development of the country.
3. Also, to know the effect of customs and excise service on importation of goods in the country.
4. Project into the futures, the perceive prospect of customs and excise service in relation to economic development in the country.
1.2 statement of problem
Research study is concerned with finding solution to problem, a problem generally is seen as a c condition affecting the majority of people or organization adversely about which something must be done through corrective action or remidia action.
A research problem is an interrogative statement that ask what relationship exist between two or more variables, therefore a good research problem must be easily convertible into an hypothesis if a research problem is to be scientifically reliable e.g. what is the effect of excise charges on the performance of custom officers. The problem in this study shall critically examine the effect of customs and excise service on the importation of goods to Nigeria economic, major attempts would be made on who are the customs official reason for their existence meaning of international trade, meaning of imports.
Furthermore, the under listed points one to be consider. Problems.
· Personal interest and exposure
· Financial constraints, this often put limit on our enquiring imitative
· Time: this is always a scarce resource and when doing a serious work it flies
· Non-availability of social amenities to the custom officers
· Government attitudes to the customs sectors
· Equipment availability to customs officers
· What are the government policies that are not effectively implemented in relation on to customs and excise service on the importation of goods into the country?
· What is concealment? It is impact on the importation of goods
· What is the different between importations of goods to the country?
· What is corruption in customs? All these problems would be took into and proper solution would be provided to perform their duty very well so as to help customs service and to assist Nigeria as a whole in order to develop the importation sector