Legal Mandate

The Service was established under the Customs, Excise and Preventive Service Law, PNDC Law 144, 1986 as an autonomous public service institution to replace the Customs and Excise Department. The legal mandate of CEPS is from the Customs, Excise and Preventive Service (Management) Law, PNDC Law 330 of 1993, Section 2 which states that CEPS is to collect and account for all duties, taxes, revenue and penalties payable under the Law.