
The directive is contained in a circular, signed by the Comptroller-General of Customs, Col. Hammed Ibrahim Ali (Rtd) and addressed to all Deputy Comptrollers-General, Zonal Coordinators and Customs Area Controllers directing all Officers are to comply with the directive within 14 days.

Specifically, Section 12 (1) states that “The provision of this Act shall apply to the Comptroller-General, Deputy Comptroller-General, Assistant Comptroller-General, Chief Collector, Principal Collector and other Officer, Staff or employee of the Nigeria Customs Service as they apply to a Chief Executive or an employee of a Bank”.
The Comptroller-General observed that many Officers have not complied with the provisions of the Act over the years, stating that the 14-day ultimatum for compliance will be strictly enforced.
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