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 Niger