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Freight Forwarders spoil for war  with Customs over 15 percent NAC levy.

CGC, Ali
—-Customs is confused, NAC can’t be 15 percent but 2 percent- Farinto
—-Customs invites agents to truce meeting in Abuja
Eyewitness Reporter
Weeks after the controversy surrounding the disputed Vehicles Identification Number (VIN) valuation policy seems to be simmering down, the Nigeria Customs Service may have stoked another ember of war over its recently introduced 15 percent National Automotive Council (NAC).
On April 1st, the Customs High Command, relying on the ECOWAS treaty, slammed 15 percent and 20 percent NAC levy on old or used and new vehicles respectively.
According to Timi Bomodi, the National Public Relations Officer of the Service, “the nation has adopted all tariff lines with few adjustments in the extant CET.
“As allowed for in Annex II of the 2022-2026 CET edition, and in line with the Finance Act and the National Automotive Policy, NCS has retained a duty rate of 20 percent for used vehicles as was transmitted by ECOWAS with a NAC levy of 15 percent.
” New vehicles will also pay a duty of 20 percent with a NAC levy of 20 percent as directed in the Federal Ministry of Finance letter ref. no. HMF BNP/NCS/CET/4/2022 of 7th April 2022”
However, the freight forwarders have rejected the new regime of the levy.
Kayode Farinto, the fiery Vice President of the Association of Nigerian Licensed Customs Agents (ANLCA), who described the Customs High Command as “confused” over the matter, said there was no way NAC could be 15 percent.
“NAC cannot be 15 percent but 2 percent” he declared emphatically.
” It is (NAC) 2 percent of Cost, Insurance, Freight (CIF).
” If the Customs said it is 15 percent, then they are confused and do not know what they are doing.
” By virtue of CEMA Act 6 of 2014, NAC is 2 percent of CIF.
The ANLCA High Chief also declared that Customs cannot charge NAC on old or used vehicles.
Farinto however said the freight forwarders have rejected in its entirety the new regime of NAC levy.
” We are contesting the position of the customs on the matter” he stated.
Speaking in the same vein, the Chairman of the National Council of Managing Directors of Licensed Customs Agents, Ports & Terminal Multipurpose Limited chapter, Abayomi Duyile, said the new policy could have an adverse effect on the sector.
 “As I speak to you now, the NCS has reintroduced the NAC levy, which is a 15 percent payment on used imported vehicles.
“That is a major issue; it means an additional 15 percent on the duty we are paying currently.”

Duyile said he was surprised the service was coming up with the levy in the second quarter of this year.

“We will meet tomorrow (Wednesday)and when we do, we will make our views known to the government.

“What we have in Nigeria are assembly plants, it is not as if we produce any vehicles completely in Nigeria.
” I am surprised now that towards the second quarter of 2022, the Customs is coming back again with the NAC levy.

“Why should the NAC levy be on used vehicles? I don’t know why they are coming up with the NAC levy again now.

“The Customs didn’t inform us, so we have been advised to stop the process of duty payment until this is sorted out.
” This is everywhere for now and anywhere you are clearing used vehicles, you will face the same problem.”

The Chairman of the National Association of Government Approved Freight Forwarders,(NAGAFF) PTML Chapter, George Okafor, said the outcome of the association’s meeting with its members will determine whether the agents would embark on the proposed strike or not.

“This is wrong because there is no way Customs can calculate NAC levy on used vehicles.

“It should be for new vehicles. The levy is for new vehicles, and not old or used vehicles.
“We will have to meet with the Customs command to determine the next line of action.”

Sensing the agitations of the freight forwarders, the Customs High Command has invited the leadership of the freight forwarders to a meeting on Wednesday.

“They have invited us to a meeting in Abuja tomorrow (Wednesday)”, Farinto said.
“There, we are going to state our position against the position adopted by the customs on the issue” the ANLCA chieftain declared.

However, Bomodi has said the move was in line with the Economic Community of West African States Common external tariff, 2017-2021.

In his statement, he said the service in April migrated from the old version of the ECOWAS CAT to the new version, adding that this was in line with the World Customs Organisation’s five-year review of its nomenclature.

“On Friday, April 1, 2022, the Nigeria Customs Service migrated from the old version of the ECOWAS Common External Tariff (2017- 2021) to the new version (2022- 2026).

“This is in line with WCO’s five years review of the nomenclature. The contracting parties are expected to adopt the review based on regional considerations and national economic policy.

“In Chapter 98 of the current CET – bonafide assemblers importing Completely Knocked Down and Semi Knocked Down are to enjoy a concession of zero percent and 10 percent duty rate, respectively.

“While within ECOWAS, duty rates for the same items are five percent and 10 percent, respectively. Incentivising their efforts through policy interventions guarantees a win-win situation for the nation in the long run.

” Implementing the current CET takes immediate effect, please,” the statement added.
NAC had in 2011 proposed 35 percent duty differentials between imported fully-built units and locally assembled cars. The proposal reportedly failed later.

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Customs

FOU Zone ‘A’: Aliyu retires after ₦3.19bn revenue recovery, Afeni takes over

Gloria Odion, Maritme reporter 
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‎The Nigeria Customs Service (NCS), Federal Operations Unit (FOU) Zone ‘A’, Ikeja-Lagos, on Wednesday, 30th September 2026, welcomed Deputy Comptroller Oladapo Olukayode Afeni as the unit’s 30th Acting Comptroller, following the retirement of Comptroller Gambo Aliyu after a distinguished career in the Service.
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‎The formal handing-over ceremony, held at the unit’s conference hall, was attended by colleagues, friends, well-wishers, senior Customs officers and other stakeholders.
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‎ Among those present were the Acting Customs Area Controllers of the Port and Terminal Multipurpose Limited (PTML), Ogun 1 Area Command, and the Enugu/Ebonyi/Anambra Area Command.
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‎Addressing officers and stakeholders for the first time as Acting Comptroller, DC Afeni pledged to provide purposeful, professional and accountable leadership in advancing the mandate of the Nigeria Customs Service.
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‎He expressed appreciation to the Comptroller-General of Customs, Bashir Adewale Adeniyi  and the management of the Service for the confidence reposed in him.
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‎The new Acting Comptroller said his administration would strengthen intelligence- led enforcement,tackle revenue leakages and safeguard Nigeria’s economic and security interests.
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‎He said that enforcement operations under his leadership would remain firm, lawful and respectful of human dignity, while legitimate trade would be facilitated through constructive engagement with traders, manufacturers, importers, exporters, customs brokers and other stakeholders.
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‎DC Afeni also called for stronger collaboration with sister security and law enforcement agencies to combat trans -border crimes, particularly the illicit movement of drugs, arms, currencies, counterfeit goods and other prohibited items across the Nigeria border.
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‎He also pledged to prioritise officers’ welfare and professional development, strengthen institutional discipline and encourage regular sporting activities to promote physical fitness, teamwork and work-life balance among personnel.

‎In his handing-over address, the immediate past Comptroller, retired Comptroller Gambo Aliyu, expressed gratitude to God and the Service, describing the ceremony as an important transition in leadership and an opportunity to reflect on the responsibilities and challenges of commanding the unit.
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‎Comptroller Aliyu said his administration persevered on combating smuggling, revenue fraud, concealment, under-declaration, false declaration and the illicit movement of prohibited goods.
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‎The report,according to him includes, recorded 779 seizures during his tenure, involving various prohibited and illegally imported items, including:
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‎- More than 20,900 bags of foreign parboiled rice;
‎- 61 used vehicles;
‎- Thousands of used compressors and clothing items;
‎- Foreign poultry products;
‎- 4,418 jerrycans of vegetable oil;
‎- 12,606 parcels of cannabis weighing 6,194.3kg;
‎- 2.30kg of cocaine;
‎- More than 3,000 jerrycans of Premium Motor Spirit (PMS), equivalent to 76,505 litres; and
‎- 22 elephant tusks weighing 130.84kg.
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‎According to him, the seizures had a combined duty-paid value of ₦13,075,056,616.00.

‎On revenue recovery, Comptroller Aliyu disclosed that the unit recovered ₦3,192,511,547.52 between 10 December 2025 and 24 September 2026.
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‎He said the figure represented 798 per cent of the unit’s ₦400 million annual revenue recovery target for 2026, while also recording a 776 per cent increase over the ₦411,451,901.18 recovered during the corresponding period in 2025.
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‎Aliyu attributed the performance to strengthen risk profiling, stricter compliance checks, targeted examination of suspicious declarations, teamwork,and collaboration with sister agencies and stakeholders.
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‎He stressed that effective enforcement required collective efforts, noting that “no enforcement agency can succeed in isolation.”
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‎Concluding his address, the retired Comptroller congratulated his successor and expressed confidence that the new administration would build on the operational foundation already established.
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‎He urged DC Afeni to lead with fairness, firmness, courage and sound judgment, while assuring him of the cooperation and support necessary to sustain the unit’s mandate.
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‎Comptroller Aliyu also commended officers of the unit for their loyalty, discipline and resilience throughout his tenure.
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‎He prayed for the success of the new leadership, the continued growth of the Nigeria Customs Service and the security and prosperity of Nigeria.

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Customs

Mu’azu steps in as 33rd CAC at Apapa port as Oshoba bows out

— Vows to sustain ₦323bn monthly revenue record, end cargo delays

Funso OLOJO, Editor 

Comptroller Murtala Mu’azu has assumed duty as the 33rd Customs Area Controller (CAC) of the Apapa Area Command, pledging to sustain the Command’s revenue momentum while eliminating avoidable delays in cargo clearance and strengthening trade facilitation at Nigeria’s busiest port.

Mu’azu formally took over from Comptroller Emmanuel Oshoba (rd) on Tuesday, September 29th, 2026, at a ceremony held at the Auditorium of the Apapa Area Command, Lagos, attended by senior security and regulatory officials, government agencies, terminal operators, shipping companies, customs brokers, importers, exporters and other port stakeholders.

The new Controller inherits a Command that recently posted some of the most impressive revenue figures in its history, including a record ₦323 billion monthly collection in July 2026 and a single-day collection of ₦28.102 billion on August 18, 2026.

Acknowledging the weight of the responsibility before him, Mu’azu described his appointment as “a great honour and privilege,” thanking the Comptroller-General of Customs, Bashir Adewale Adeniyi, for the confidence reposed in him.

He pledged to discharge the responsibility with “a deep sense of duty” and in line with the economic interests of the country, promising to build on the Command’s achievements in revenue generation, enforcement, trade facilitation and institutional discipline.

The new CAC said his administration would be anchored on the three strategic pillars of the Comptroller-General — consolidation, collaboration and innovation — with particular attention to revenue integrity, efficient trade facilitation, professionalism and meaningful engagement with stakeholders.

On revenue collection, Mu’azu was unequivocal, declaring that every revenue due to government must be properly assessed and collected.

“Every revenue due to government must be properly assessed and collected, and every decision taken by our officers must be capable of standing the test of scrutiny over time,” he said.

But beyond revenue, the new Controller signalled that reducing bottlenecks in cargo clearance would be a major priority of his administration.

He declared that avoidable human delays in cargo processing, which he described as “Non-Tariff Barriers”, would no longer be tolerated.

“Unnecessary human delays in cargo processing otherwise known as Non-Tariff Barriers shall not be tolerated henceforth,” Mu’azu said.

According to him, once all statutory requirements have been met, legitimate cargo should be allowed to move without unnecessary obstruction.

He consequently charged Customs officers to maintain discipline, professionalism, courtesy and decorum in their dealings with importers, exporters, customs brokers and other members of the trading public.

Mu’azu also promised to deepen collaboration with importers, exporters, licensed customs agents, shipping companies, terminal operators, the Nigerian Ports Authority and other government agencies operating within the port environment.

He said such collaboration was essential to making Apapa Port more efficient, predictable and responsive to legitimate trade.

The new CAC openly acknowledged the scale of the revenue challenge left by his predecessor, Oshoba, particularly the unprecedented figures recorded under the outgoing Controller.

“This is indeed a record to reckon with and strive towards matching same. It is therefore a Herculean task upon myself and my team to match and surpass such a record,” Mu’azu said.

He also commended Oshoba for his contributions to enforcement, trade facilitation and the implementation of key modernisation initiatives of the Nigeria Customs Service.

Among the initiatives highlighted were B’Odogwu, Advance Ruling, the Authorised Economic Operator Programme, the One-Stop Shop and Non-Intrusive Inspection technology.

The Advance Ruling programme, in particular, has been positioned as a mechanism for providing greater predictability to legitimate traders by enabling them to obtain clarity on Customs treatment before importation.

Oshoba had, in his farewell address, described Advance Ruling as an initiative that provides legitimate traders with greater predictability and clarity on Customs treatment before importation, thereby reducing uncertainty and strengthening confidence in the trading environment.

In his farewell remarks, Oshoba attributed the achievements recorded during his tenure to the collective efforts of officers, stakeholders and partners of the Command.

“The achievements recorded during my tenure do not belong to one individual. They belong to all of us,” he said.

He charged officers to sustain the standards established during his tenure, stressing that discipline, professionalism and excellence must remain central to the Command’s operations.

“Discipline must remain our foundation, professionalism our standard and excellence our aspiration,” Oshoba said.

He also appealed to officers and stakeholders to extend the same cooperation and support to his successor.

Mu’azu, in turn, called for collective ownership of the Command’s mandate, stressing that the responsibility for sustaining Apapa’s performance could not rest on the CAC alone.

“The success we seek cannot be achieved by the CAC alone. It requires our collective efforts, operational integrity and willingness to uphold the standards of the Service,” he said.

He assured stakeholders that his administration would operate an open and constructive engagement framework based on fairness, mutual respect and the national interest.

With the transition now completed, the new Apapa Customs administration faces the dual task of protecting the Command’s record-breaking revenue performance while making cargo clearance faster, more predictable and less burdened by avoidable administrative delays.

Mu’azu expressed confidence that, with the support of officers and stakeholders, Apapa Area Command would continue to serve as a model of efficient revenue administration, legitimate trade facilitation and professional Customs conduct.

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Customs

NCS offers employment to 3,852 candidates as 2025 recruitment exercise ends

By Gloria Odion, Maritime Reporter

The Nigeria Customs Service (NCS) has concluded its 2025 recruitment exercise, offering employment to 3,852 successful candidates after more than one year of screening and assessment.

The recruitment exercise, which began with a newspaper advertisement on December 27, 2024, was initially designed to fill 3,927 vacancies across various cadres of the Service.
The exercise attracted a staggering 573,500 applications, out of which 286,697 candidates were shortlisted after the initial screening.

Following several phases of rigorous screening, the number was eventually reduced to 3,853 candidates, with 3,852 candidates completing the final screening and being offered employment.

The final stage of the exercise was conducted at the Training and Doctrine Command (TRADOC), Gwagwalada, Abuja, where candidates across the different cadres underwent documentation, physical fitness assessment and medical screening.

The two-week final screening exercise, which commenced on Monday, September 7, 2026, ended on Saturday, September 19, 2026.

It covered candidates shortlisted for the Assistant Superintendent of Customs II (ASCII), Inspectorate and Customs Assistant cadres.

The screening was conducted in batches to ensure an orderly process, reduce congestion and improve the overall experience of candidates.

Speaking on the outcome of the exercise, the Assistant Comptroller-General of Customs in charge of Human Resource Development, Frank Onyeka, said the Service had introduced measures to address challenges identified during the earlier stages of the exercise and improve the efficiency of the final screening.

“We have put measures in place to reduce congestion and ensure a smoother process this week. The gaps identified last week have been addressed, and we do not expect them to recur this week,” Onyeka said.

He also stressed the need for discipline, responsibility and strict compliance with established procedures throughout the recruitment process.

Also speaking, the Deputy Comptroller of Customs and member of the coordinating team, Adamu Musa, said the exercise recorded significant improvements, with nearly 3,000 candidates screened without any casualty.

According to him, one of the major innovations introduced into the process was the use of personalised screening forms containing candidates’ records from the various stages of the assessment.

“Any candidate that has been shortlisted has a form designed especially for him, unlike in the past where you come, they issue you a form, and then some people along the way go and even change some of the records.

“These forms come with the candidates’ records, including their names and details for sports, medical, documentation, and the checklist of required items. So, once the candidate comes, you just verify what you already have from the system,” Musa explained.

He said the introduction of the personalised forms had helped to strengthen the integrity of the process and reduce the possibility of manipulation of candidates’ records.

Musa further underscored the importance of continuous manpower development in strengthening the capacity of the Service to effectively discharge its responsibilities in national security, border protection, trade facilitation and other statutory functions.

He noted that the expanding responsibilities of the Customs Service made it imperative to continually improve the quality, competence and preparedness of its workforce.

According to him, candidates were assessed against established recruitment criteria, including age, physical fitness and drug screening.

He explained that candidates who tested positive for prohibited substances, exceeded the prescribed age limit or were found to have physical conditions capable of affecting their ability to perform assigned duties could be disqualified, subject to the final decision of the Service management.

Musa also advised candidates and members of the public to rely only on recruitment information published through the official Nigeria Customs Service website and verified social media platforms.

He warned against relying on unverified messages or individuals claiming to possess privileged information about the recruitment exercise, stressing that such channels could expose unsuspecting candidates to fraudulent activities.

The completion of the recruitment exercise marks a major step in the Customs Service’s efforts to expand and strengthen its human resource base, while ensuring that new personnel are selected through a structured, transparent and merit-based process.

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