COMPUTERISED CUSTOMS DUTY COLLECTION AND CONTROL SYSTEM (A Case Study of Nigeria Customs Service)

Abstract

The Nigeria Custom Service is a public organisation established for the purpose of controlling importation of goods and collection of import duties among other functions it performs. The duties collected constitute a big source of revenue for the Federal Government despite the fact that correct amount is not always declared. This problem is basically linked with manual operation of this task. As a result of this, this research is centred on the computerisation of the duty collection so as to reduce fraudulent practises and allow for accountability. The intended package to handle this operation is to be developed usmg a Database Management System (dBASE IV).