National Archives / National Archives of Nigeria

Supplement to Official Gazette

CUSTOMS AND EXCISE MANAGEMENT ACT, 1958 (No. 55 OF 1958) The General Excise Regulations, 1965 Commencement : 1st April, 1965 In exercise of the powers conferred by section 107C of the Customs and Excise Management Act, 1958 and of all other powers enabling him in that behalf, the President has made the following regulations : 1. These Regulations may be cited as the General Excise Regulations, 1965, and shall apply throughout the Federation. 2. These regulations shall apply to all excisable goods other than spirits, beer and tobacco : Provided that where there are specific excise regulations i…