Overview of Customs Offences
- Customs offence is any breach or attempted breach of the statutory or regulatory provisions which are provided in EACCMA,2004.
- Seizure means impounding, detention and delivery of the impounded good to the nearest Customs office or any other place of security.
- Forfeiture means losing ownership of goods to the State.
- Compounding an offence means settlement of an offence in accordance with Section 219 of EACCMA, 2004.