Customs: Digital Valuation, Audits Tighten Revenue Control Amid Scrutiny

The Nigeria Customs Service (NCS) has stepped up the defence of its ongoing digital transformation and administrative reforms, insisting that tighter technology-driven controls, merit-based career progression and statutory oversight are making it increasingly difficult for revenue leakages and procedural abuses to thrive within the Service.

The NCS made the position in response to questions arising from an investigative report published by SaharaReporters on August 7, 2026, which examined enforcement activities along border corridors in Lagos, Ogun and Oyo states, while also raising concerns about vehicle valuation procedures at the Apapa, Tin Can Island and PTML Area Commands.

National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Aliyu Maiwada, said the issues raised provided an opportunity to explain the systems being deployed to reduce human discretion, strengthen accountability and improve revenue collection.

At the centre of the reforms, he said, is the digital Vehicle Identification Number (VIN)-Valuation system, which has become the standard mechanism for vehicle assessment nationwide.

Under the system, standard vehicles are automatically assessed against global manufacturer specification databases, significantly reducing the scope for arbitrary valuation by individual officers.

Maiwada explained that only vehicles with non-standard or non-compliant VINs are subjected to the extended valuation procedure known as the “846” Extended Procedure Code.

Such vehicles, he said, include specialised heavy equipment, classic and vintage vehicles, as well as customised builds that may not be captured by the standard valuation database.

He added that applications under the extended procedure require secondary approval from designated valuation officers and Area Controllers before clearance can be completed.

The Customs spokesman said the digital architecture was complemented by a strengthened post-clearance audit regime designed to detect discrepancies after goods have been released.

Where underpayment is established, the Service issues Demand Notices to recover short-collected duties, while offending agents could face suspension of their clearance licences.

According to him, the revenue performance of major ports, particularly Apapa, Tin Can Island and PTML, provides evidence that the tighter controls are yielding results, with the commands recording historically high revenue collections under the new framework.

On allegations of unchecked smuggling along the nation’s land borders, the Service maintained that its enforcement records, including seizures regularly announced by Area Controllers, demonstrate sustained action against illegal trade.

The NCS said its strategy remained a balance between enforcing federal import restrictions and facilitating legitimate commerce across the country’s increasingly busy trade corridors.

The Service also defended the integrity of its recruitment process following questions surrounding the recently released shortlist for Assistant Superintendent of Customs II.

Maiwada said the recruitment process—from application and computer-based testing to physical screening and final selection—was conducted under the supervision of the Nigeria Customs Service Board and in accordance with the Nigeria Customs Service Act 2023 and Federal Character Commission guidelines.

He stressed that the published list represented provisional offers, with successful candidates still required to undergo medical and background verification before final appointment.

The Service similarly rejected insinuations of arbitrary promotion and succession practices, insisting that career progression is governed by the Public Service Rules and the NCS Act 2023.

Promotion, it said, is determined by seniority, performance in promotion examinations and the availability of vacancies within the approved establishment.

According to the Service, the current administration has also made promotion exercises more regular and timely, with the objective of ensuring that qualified officers are not disadvantaged because of their year of recruitment.

Beyond technology and enforcement, Customs said it was investing heavily in human capital development to support the modernisation programme.

It cited leadership and professional training programmes at the Nigeria Customs Command and Staff College, Gwagwalada, as well as overseas training programmes undertaken through approved government funding or formal technical assistance arrangements with international partners, including the World Customs Organisation.

Perhaps the strongest statement from the Service, however, was its willingness to subject its operations to external scrutiny.

Customs said it remained under the statutory oversight of the Federal Ministry of Finance, the National Assembly and the Office of the Auditor-General for the Federation, while also being subject to investigations and reviews by anti-corruption agencies including the Economic and Financial Crimes Commission, the Independent Corrupt Practices and Other Related Offences Commission and the Office of the National Security Adviser.

The Service said it neither feared nor sought to evade legitimate oversight, stressing that scrutiny remained an essential component of institutional accountability.

“The management maintains a firm, intolerant posture toward corruption, revenue leakage, or administrative misconduct,” it stated.

It added that any officer or stakeholder found to have participated in unethical conduct would face appropriate disciplinary measures and, where necessary, prosecution in accordance with the law.

The latest defence comes as the Customs Service seeks to reposition itself from an agency largely associated with physical border enforcement and revenue collection into a technology-driven trade administration institution.

For the Service, the broader reform agenda is not simply about deploying digital platforms but about reducing discretion, improving transparency, strengthening professional standards and creating auditable processes capable of withstanding public and institutional scrutiny.

The challenge, however, will be ensuring that the systems continue to deliver those objectives consistently across Nigeria’s ports, land borders and administrative commands as trade volumes increase and scrutiny of Customs operations intensifies.