Customs
Customs grants N2.3trn duty waivers in 2021, generates N1.34trn revenue

The Nigerian Customs Service has given duty exceptions to importers to the tune of N2.3trillion in 2021, a 194.65 percent increase from the N779.74bn waivers granted in 2020.
The exemptions included Value Added Tax relief granted on imports, waivers and concessions on import duties, ECOWAS Trade Liberalisation Scheme, surcharges, Comprehensive Import Supervision Scheme, as well as excise and levies.
These data are contained in the 2023 – 2025 Medium Term Expenditure Framework and Fiscal Strategy Paper.
Across the world, import duty waivers, exemptions, and concessions are used by governments to protect local businesses and jobs, but they can also be abused and become a major drain on the national economy.
Also, import duty waivers are vehicles to meet specific economic goals, especially in protecting local industries, creating jobs, and promoting exports.
A breakdown of the aggregate Customs’ exemption showed waivers on import duties were valued at N435.85bn, surcharge (7 percent of import duty) was N30.38bn, while Common External Tariff levy was N1.42tn.
Similarly, Comprehensive Import Supervision Scheme was valued at N130.04bn; ECOWAS Trade Liberalisation Scheme, N72.91bn; iron levy, N115,879; National Automotive Council levy, N41.39m; and VAT (import VAT), N208.24bn
The data revealed that the highest jump in aggregate Customs exemptions was in the Common External Tariff levy, which jumped from N223.99bn in 2020 to N1.42tn in 2021.
In 2020, import duty was N305.65bn, the surcharge was N21.29bn, the Common External Tariff levy was N223.99bn; the Comprehensive Import Supervision Scheme was N28.87bn, while ECOWAS Trade Liberalisation Scheme was N1.08bn.
Also, the iron levy was N113,776, the National Automotive Council levy was N1.08bn, and Import VAT was N179.60bn.
The report said, “The exemption applied to imported goods covered by diplomatic privileges, military hardwares, fuels and lubricants, hospital and surgical equipment, aircraft (their parts and ancillary equipment), plant and machinery imported for use by companies in export processing zones, health, and medical supplies to abate the spread of COVID.
“Other exemptions include reliefs on the presidential initiative on COVID-19 supplies, import duty, and VAT on commercial airlines. Estimating the tax expenditure on customs and VAT relief granted on imports was constrained by the quality of available data.
“Tax expenditure estimated based on the Nigerian tax reference system amounted to N1.95tn including N1.419tn from waivers of common external tariff levy, which constitutes 72.6 percent of all customs tax expenditures.
The report further revealed that petroleum products (fuels and lubricants) accounted for 46 percent of the N216.88bn import duty waiver granted.
In 2021, China accounted for nearly half of the total relief granted, with Singapore, Netherlands, Togo, Benin, and India among the other top countries benefiting from these reliefs.
Customs
Nigeria, Benin Customs move to harmonise trans-border trade, establish joint border post at Seme-Krake

Funso OLOJO, Editor
Nigeria and Benin Republic have taken a major step towards harmonising cross-border trade procedures and removing bottlenecks along the strategic Abidjan-Lagos Corridor, with the two countries moving to establish a Joint Border Post at the Seme-Kraké frontier.
The initiative is designed to deepen regional economic integration, facilitate legitimate trade, improve border security and enable the seamless movement of goods and people between the two countries.
The development gathered momentum on Friday, September 11, 2026, when the Nigeria Customs Service (NCS) and the Benin Customs Administration conducted a joint assessment of the infrastructure and operational readiness of the proposed One-Stop Border Post at Seme-Kraké.
The exercise, tagged “Joint Nigeria-Benin Republic One-Stop Border Post Assessment at Seme-Kraké,” was themed “Leveraging the Nigeria Customs Service Trade Modernisation Project to Advance Seamless Cross-Border Trade and Shared Prosperity.”
The assessment is part of a broader effort by the two Customs administrations to harmonise border procedures, reduce trade barriers, strengthen institutional coordination and improve the efficiency of legitimate commerce across the Nigeria-Benin border.
Speaking at the ceremony, the Comptroller-General of the Nigeria Customs Service, Dr. Adewale Adeniyi, said the assessment was aimed at reviewing the operational readiness of the facility, examining existing border processes and infrastructure, and demonstrating the border-modernisation solution being deployed to support secure interoperability between the two Customs administrations.
Adeniyi stressed the strategic importance of the Seme-Kraké crossing, describing it as one of the busiest land borders in West Africa and a critical gateway along the Abidjan-Lagos Corridor.
According to him, the corridor carries more than 70 per cent of the sub-region’s transit trade, making efficiency at the Seme-Kraké border critical to the economies of countries along the route.

He said the border operates around the clock throughout the year, warning that delays at the crossing have consequences far beyond the immediate border environment.
“Every hour lost at this gate is multiplied across thousands of consignments and tens of thousands of travellers, and is paid for in the price of goods in markets from Cotonou to Lagos.
“Conversely, an hour saved here is saved for the whole region. There are few places on this continent where the ratio between effort and effect is as favourable as it is at this crossing,” he said.
The Customs boss, however, noted that despite the two administrations operating within the same border environment, they were yet to achieve full digital interoperability.
He said there was still no seamless real-time exchange of declarations, manifests, transit information, risk profiles and enforcement alerts between the two countries.
Adeniyi disclosed that the NCS had therefore commenced work towards interconnecting the two administrations through a common data-exchange arrangement.
He explained that the system would enable declarations lodged on one side of the border to become visible to the other administration in real time, while transit consignments could be tracked from origin to destination.
He added that risk profiles and enforcement alerts generated by one Customs administration would also be transmitted to its counterpart while such information remained operationally useful.

The CGC further drew attention to the critical role of informal cross-border traders, particularly women, in the regional economy.
He said women account for more than 70 per cent of informal cross-border traders across Africa, adding that the pattern was particularly pronounced along the Nigeria-Benin corridor.
According to him, about 22 per cent of Benin’s informal exports are destined for Nigeria, while informal trade accounts for an estimated one-fifth of economic activity in Nigeria and a significantly higher proportion in Benin.
Adeniyi commended the Benin Customs Administration for the confidence it had placed in the Nigerian Customs Service and the leadership of both administrations to drive the One-Stop Border Post initiative.
On his part, the Director-General of the Benin Customs Administration, Raouf Malehossou, commended Nigeria for spearheading the initiative, describing the integration of border operations as critical to economic growth and regional trade.
Malehossou said the proposed Joint Border Post was fundamentally about strengthening risk management and prevention by enabling Customs administrations to anticipate potential threats and address them at the earliest possible stage.
He said the ability to identify risks early was critical to effective border management, trade facilitation and national security.
“These are the fundamental questions that a Joint Border Post operating under a One-Stop-Shop model must be able to answer,” he said.
The Benin Customs chief stressed that achieving the desired level of efficiency would require more than modern roads, scanners and physical infrastructure.
He said smooth and secure border operations depended on a comprehensive package of reforms encompassing close institutional coordination, genuine digital interoperability, clear lines of responsibility and sustained investment in Customs personnel.
He urged the technical teams from both countries to use the assessment to identify not only what currently exists but also what needs to be done to make the facility capable of meeting future demands.
Malehossou said the ultimate objective should be a border operating through genuine coordination, shared facilities, harmonised procedures and joint controls.
He described the initiative as a critical component of the future of African trade and regional integration within ECOWAS, particularly the Abidjan-Lagos Corridor.
“The bridge we see today provides a vital physical link between Abidjan and Lagos and beyond. Our historic responsibility now is to ensure that the movement of people and goods across this corridor is as efficient and seamless as the infrastructure allows,” he said.
He called on both administrations to move from assessment to implementation, declaring: “Let us therefore get to work.”
Customs
The Afeni Effect: Inside Ogun I Customs’ war on smuggling and battle for Nigeria’s economy

Funso OLOJO, Editor
At Nigeria’s south-western border with the Republic of Benin, the battle against smuggling is no longer merely about intercepting bags of rice, petroleum products or second-hand clothing.
Increasingly, it is a battle over the survival of local industries, food security, public health, legitimate trade, national revenue and, ultimately, Nigeria’s economic security.
At the centre of that battle is the Ogun I Area Command of the Nigeria Customs Service, Idiroko, where Deputy Comptroller Olukayode Oladapo Afeni, the Acting Customs Area Controller, has presided over an increasingly aggressive enforcement campaign.
The numbers tell part of the story.
Under Afeni, the Command’s seizure diary has expanded from narcotics and prohibited food products to petroleum products, tyres, pharmaceuticals, clothing, sugar, fertiliser and even antiquities and wildlife.
But perhaps more significant than the sheer volume of seizures is the philosophy emerging behind them: make the border hostile to illicit trade while making it more accessible to legitimate commerce.
That approach dovetails with the broader economic direction of President Bola Ahmed Tinubu’s administration, which has consistently presented the Renewed Hope agenda as a programme aimed at strengthening domestic production, protecting investment, improving revenue and securing Nigeria’s economic space.
At Ogun I, those objectives are increasingly being translated into frontline enforcement.
THE AUGUST SCORECARD: ₦3.574 BILLION IN ONE ENFORCEMENT WINDOW
The latest chapter in Afeni’s seizure diary is particularly revealing.
Between June 24 and August 13, 2026, the Ogun I Command intercepted prohibited goods with a combined Duty Paid Value of ₦3,574,435,248.08.
Among the most striking seizures were 6,035 parcels of Ghana Loud/Indica, 2,339 bags of foreign parboiled rice, 70 cartons of basmati rice, 30 bags of foreign sugar, 11,450 litres of Premium Motor Spirit in kegs, another 1,750 litres of PMS in drums and 30 kegs of diesel.
The inventory also included 100 bags of fertiliser, 67 bales of second-hand clothing, 2,674 pieces of new shorts and trousers, 3,760 pieces of new tops, 85 fire extinguishers, 480 cartons of Pure Haven drinks, cosmetics, oats, hair accessories, surgical shoes and 127 new purses.
Yet the cannabis seizure stood out.
The 6,035 parcels of Ghana Loud/Indica were formally handed over to the National Drug Law Enforcement Agency, NDLEA, Idiroko Special Command, for further investigation and necessary action.
Afeni subsequently disclosed that from January 2026 to the August briefing, the Command had handed over 32,412 parcels of hard drugs and 92 sacks of raw Cannabis Sativa to the NDLEA Idiroko Special Command.
That statistic provides perhaps the clearest indication of the changing character of smuggling through the Ogun border.
It is no longer simply a question of economic contraband. Increasingly, it is a question of economic and national security.
BEFORE AUGUST CAME ₦4.63 BILLION
The August seizure did not emerge in isolation.
Between April 1 and June 23, 2026, the Command recorded 146 seizures with a cumulative DPV of ₦4,628,591,970.16, while generating ₦259,777,346.89 during the same period.
The revenue figure represented a remarkable 238 per cent increase over the ₦76.81 million recorded during the corresponding period of 2025.
That performance is significant because the Ogun I story under Afeni has not been exclusively about seizure.
There has also been an attempt to combine enforcement, revenue generation and trade facilitation.
The second-quarter seizure list was extensive: 2,807 bags of foreign parboiled rice, 9,482 parcels of Cannabis Sativa, 62 sacks of raw marijuana, 16,525 litres of PMS, 475 litres of diesel, 7,642 pieces of footwear, 2,427 pneumatic tyres, 63 sacks of foreign sugar, 73 bales of second-hand clothing, fertiliser, imported flour, frozen products and pharmaceuticals.
The Command also handed over 6,981 parcels of Cannabis Indica/Ghanaian Loud and 62 sacks of raw marijuana to the NDLEA, while illicit pharmaceutical products, including 77 cartons of Analgin injections containing 138,600 tubes, were transferred to NAFDAC.
In other words, Afeni’s seizure diary is also becoming a diary of inter-agency enforcement.
THE ₦1.35 BILLION CHAPTER
Earlier, between February and March, the Command intercepted prohibited goods valued at approximately ₦1.35 billion.
That operation produced another revealing catalogue of commodities moving through the border environment.
They included 2,539 kegs of vegetable oil, 4,325 cartons of foreign spaghetti, 1,204 bags of foreign parboiled rice, 2,547 parcels of Cannabis Sativa and 13,625 litres of PMS.
Four live pangolins and two antique artefacts believed to date from the 19th century were also intercepted.The vegetable oil seizure was particularly significant.
Customs described it as part of efforts to protect domestic producers from unfair competition created by smuggled goods.
That is where the anti-smuggling campaign intersects directly with the Renewed Hope economic argument.
For every prohibited consignment that enters Nigeria outside the legal import regime, there is potentially a local manufacturer, farmer, investor or legitimate trader being placed at a disadvantage.
The Customs position, therefore, is that enforcement is not simply about confiscation. It is about protecting the productive economy.
THE RICE WAR
Foreign rice has perhaps become the most visible symbol of the economic contest at the Ogun border.
Again and again, rice appears in Afeni’s seizure diary.
In the April-June enforcement period alone, 2,807 bags of foreign parboiled rice were intercepted.
In the latest June-August operation, another 2,339 bags, alongside 70 cartons of basmati rice, were seized.
Afeni’s argument has been straightforward: the illegal inflow of foreign rice undermines local farmers, domestic rice mills and agricultural investors.
That position aligns the border enforcement campaign with the Federal Government’s broader food-security objectives.
The logic is compelling.
If government policy encourages Nigerians to invest in agriculture and local food processing while smugglers simultaneously flood the market with cheaper prohibited imports, then the border becomes the first point at which that economic policy must be defended.
In this sense, a bag of seized foreign rice is no longer merely a Customs seizure. It represents a direct intervention in the competition between illegal imports and domestic production.
WHEN SMUGGLERS FIGHT BACK
Afeni’s seizure diary also records an increasingly dangerous side of the border war.
In one June operation, Customs officers intercepted a truck carrying 113 bags of foreign parboiled rice along the Itori-Wasimi-Abeokuta corridor.
According to the Command, the driver ignored the officers’ signal to stop and attempted to ram the patrol vehicle before he was apprehended.
In another operation, 630 bags of foreign rice were intercepted along the Afamin-Igbogila axis.
Earlier enforcement operations had also involved resistance and attacks on Customs personnel.
This suggests that the enforcement environment around the Ogun border cannot be treated as an ordinary regulatory exercise.
The stakes are evidently high enough for some operators to risk confrontation with armed government personnel.
That makes the Command’s emphasis on intelligence, technology and collaboration with sister agencies particularly important.
FROM PATROLS TO INTELLIGENCE
Perhaps the most important change in the Afeni approach is the apparent movement away from purely reactive patrols towards intelligence-led enforcement.
The August operation, according to Customs, was strengthened by intelligence gathering, technology and collaboration with sister security agencies.
That is significant because border smugglers are themselves adapting.
Their methods increasingly involve concealment, multiple routes, small consignments, night movements, abandoned structures, bush paths and waterways.
The Customs response, therefore, has had to become more sophisticated.
The objective is no longer simply to wait for contraband to appear at a checkpoint. It is to identify the networks, understand the routes and intercept consignments before they reach the Nigerian market.
That represents a fundamentally different model of border enforcement.
BUT THERE IS ANOTHER SIDE TO THE STORY
Interestingly, while the seizure diary has expanded, so has the Command’s legitimate trade profile.
Between April and June, Ogun I facilitated 20,972 metric tonnes of exports with a Free-On-Board value of ₦1.049 billion — a dramatic improvement over the corresponding period of 2025, when no export activity was recorded.
By the August briefing, the Command reported 10,110 metric tonnes of exports, valued at ₦2.594 billion FOB, with white talc, crushed thermal coal and CNG identified among the major export commodities.
That development deserves attention.
A successful border command cannot simply become a wall. It must become a filter.
The illegal must be stopped; the legitimate must be facilitated.
So far, the figures suggest that Ogun I is attempting to pursue both sides of that equation.
THE AFENI EQUATION
The emerging Afeni equation can be reduced to four words:
Enforcement. Revenue. Security. Trade.
The enforcement figures are substantial.
The revenue numbers show improvement.
The volume of narcotics handed over to the NDLEA demonstrates the security dimension.
And the rising export statistics point towards the trade-facilitation component.
The interconnectedness of the four is clear.
A secure border encourages legitimate commerce.
Legitimate commerce generates revenue.
Revenue strengthens government capacity.
And strong enforcement protects legitimate operators from unfair competition.
This is the economic-security argument behind the Ogun I experience.
A COMMAND UNDER PRESSURE
Yet the Afeni record should not be romanticised. It should be understood for what it is.
The persistence of large-scale seizures itself demonstrates that the smuggling economy remains alive.
Every seizure is evidence of successful enforcement, but it is also evidence that somebody remains willing to attempt the illegal movement of the goods.
The continued appearance of rice, petroleum products, narcotics, clothing and other prohibited commodities means that the underlying economic incentives driving smuggling have not disappeared.
Perhaps this is where the larger policy question arises:
Can enforcement alone permanently defeat smuggling?
Probably not.
Border communities need legitimate economic alternatives. Traders need predictable procedures. Exporters need efficient processing. Security agencies need sustained inter-agency cooperation.
And the Customs Service must continue to ensure that legitimate trade is not inadvertently caught in an enforcement net designed for criminal networks.
Afeni’s challenge, therefore, is bigger than producing impressive seizure statistics.
It is to help transform Idiroko from a border corridor defined by illicit commerce into a gateway for legitimate Nigerian production and exports.
THE RENEWED HOPE TEST
The real test of the Renewed Hope agenda at the border is not how many bags of rice Customs can seize.
It is whether those seizures ultimately contribute to a market environment in which Nigerian farmers can produce competitively, local manufacturers can survive, legitimate traders can operate profitably, government can collect its lawful revenue and criminal networks can no longer exploit the border as an economic highway.
By that measure, Afeni’s diary offers an interesting case study.
From the ₦1.35 billion seizure chapter of February-March, to the ₦4.63 billion recorded between April and June, and then the ₦3.574 billion seizure window stretching from June 24 to August 13, the operational tempo has remained high.
And behind those numbers is an increasingly diversified enforcement portfolio: drugs, rice, petroleum products, vegetable oil, tyres, pharmaceuticals, clothing, sugar, fertiliser, wildlife and antiquities.
More importantly, the Command has coupled seizures with drug handovers, inter-agency operations, revenue collection and legitimate export facilitation.
That may ultimately prove more significant than any single seizure.
THE DIARY CONTINUES
As August 2026 closes, one conclusion appears difficult to dispute:
The Ogun I border is no longer being treated merely as a Customs collection point. It is increasingly being managed as an economic-security theatre.
For smugglers, the apparent message from Idiroko is unmistakable: the routes are being watched, the networks are being pursued and the cargoes are increasingly vulnerable to interception.
For legitimate businesses, however, there is another message: the border is expected to become a safer and more predictable channel for lawful commerce.
And for the Tinubu administration’s Renewed Hope agenda, that distinction is critical.
Because the ultimate measure of success is not the size of the seizure warehouse.
It is the size of the legitimate economy that emerges when the smuggling economy is squeezed out.
For now, Afeni’s seizure diary is still being written.
And at Idiroko, the pages are filling up fast.
Customs
Apapa Customs sets new single-day revenue record with ₦28.1bn collection

Gloria Odion Maritme reporter
The Nigeria Customs Service (NCS), Apapa Area Command, has smashed its previous single-day revenue record, raking in ₦28.102 billion in just 24 hours on Tuesday, August 18, 2026.
The record ₦28,102,000,914.61 collection is the highest single-day revenue haul ever recorded by the Command, eclipsing the previous benchmark of ₦20.1 billion, achieved in September 2025, shortly after Comptroller Emmanuel Oshoba assumed office as Customs Area Controller.
The latest feat comes barely three weeks after the Command posted another landmark performance, collecting an unprecedented ₦323 billion in July 2026.
The successive records point to a sustained revenue surge at Nigeria’s premier port command, driven by tighter compliance, improved trade facilitation, intelligence-led interventions and greater efficiency in digital Customs processes.
Reacting to the latest milestone, Comptroller Oshoba said the record should not be viewed merely as a collection figure, but as a reflection of Customs’ contribution to Nigeria’s economic development.
He noted that revenue generated by the Service forms part of government resources deployed to finance critical national priorities, including infrastructure, security, education, healthcare and other public services.
Oshoba dedicated the achievement to the government and people of Nigeria, while commending the Comptroller-General of Customs, Bashir Adewale Adeniyi and the management team for their continued support for automation, modernisation and reforms designed to make Customs operations more efficient, transparent and business-friendly.
The Apapa CAC also acknowledged the cooperation of compliant importers, exporters, licensed Customs agents and other stakeholders, as well as Nigerians whose actionable intelligence has supported the Command’s enforcement and revenue-collection efforts.
He stressed that every compliant transaction contributes to national development, urging stakeholders to continue embracing legitimate trade.
According to him, a stronger revenue base gives government greater capacity to respond to citizens’ needs, provide critical infrastructure and create an environment in which businesses can thrive.
However, Oshoba cautioned officers and men of the Command against complacency, saying the latest record should be regarded not simply as an achievement but as a greater responsibility to deliver even better results.
He directed personnel to ensure that revenue collection remains balanced with trade facilitation, professionalism, transparency and respect for legitimate stakeholders.
The CAC further ordered officers to resolve genuine disputes promptly and ensure that Customs procedures do not unnecessarily frustrate lawful businesses.
With the latest record coming on the heels of its ₦323 billion July haul, the Apapa Area Command is increasingly emerging as a major engine of Customs revenue mobilisation, while simultaneously seeking to deepen compliance and facilitate legitimate trade.
The Command said it would sustain the momentum through enhanced revenue collection, improved trade facilitation, professionalism, digitalisation and stronger collaboration with stakeholders.
For Oshoba, the message behind the numbers is clear: every legitimate naira collected strengthens government’s capacity to deliver on its development agenda and improve the welfare of Nigerians.
Customs2 months agoCustoms releases final recruitment list for ASC II, ends nearly one-year wait for applicants
Customs3 months agoRetirement gale sweeps through Customs as Olomu,Bomodi,Oladeji,Adeola,Adebakin, Niagwan among 1,516 officers set to exit service
Headlines2 months agoAs NRC recovers ₦200m stolen railway assets, Opeifa vows diligent prosecution of suspects
Headlines3 months agoNIWA concessions Nigeria’s waterways clean-up project to private firm
Customs2 months agoNigeria Customs prepares 100 Deputy Comptrollers for leadership roles with strategic refresher course
Commentaries3 months agoThe NIMASA claim of 150 percent salary raise for Nigerian Seafarers : A fiction or reality?










