Lesson Notes By Weeks and Term - Senior Secondary School 1

Term: 3^rd Term

Week: 2

Class: Senior Secondary School 1

Age: 15 years

Duration: 40 minutes of 2 periods each

Date:       

Subject:    Commerce

Topic:-      Customs and excise authority

SPECIFIC OBJECTIVES: At the end of the lesson, pupils should be able to

1. Define customs and excise authority
2. State the functions of the customs and excise authority

INSTRUCTIONAL TECHNIQUES: Identification, explanation, questions and answers, demonstration, videos from source

INSTRUCTIONAL MATERIALS: Videos, loud speaker, textbook, pictures

INSTRUCTIONAL PROCEDURES

PERIOD 1-2

PRESENTATION	TEACHER’S ACTIVITY	STUDENT’S ACTIVITY
STEP 1 INTRODUCTION	The teacher reviews the previous lesson on documents used in export trade	Students pay attention
STEP 2 EXPLANATION	She explains the meaning of customs and excise authority	Students pay attention and participates
STEP 3 DEMONSTRATION	She states the functions of the customs and excise authority	Students pay attention and participate
STEP 4 NOTE TAKING	The teacher writes a summarized note on the board	The students copy the note in their books

 

NOTE

CUSTOMS AND EXCISE AUTHORITY

Customs and excise authority is the agency responsible for assessing and collecting revenue generated from importation and exportation within a country. Some of the revenues they collect include import duties, export duties and excise duties(taxes on locally produced goods)

 

FUNCTIONS OF THE CUSTOMS AND EXCISE AUTHORITY

1. Collection of duties on importation and exportation
2. They implement government policies on restricted goods
3. They check for the illegal trafficking of the naira
4. they prevent smuggling
5. They supervise bonded warehouses till import or export duties are paid

 

EVALUATION:   1. Define customs and excise authority

2. State the functions of customs and excise authority

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively