Customs asks Senate to review import waivers, amend Customs Service Act 2023
By Aboki Forex —
The Nigeria Customs Service has asked the National Assembly to review the country's import waiver and concession regime, questioning whether the incentives still justify their fiscal cost. Comptroller-General Bashir Adeniyi made the call on Wednesday in Abuja during a two-day retreat organised for the Senate Committee on Customs.
Call for post-implementation review
Adeniyi urged lawmakers to undertake a post-implementation review of the Nigeria Customs Service Act 2023. He said three years of implementation had provided enough evidence to determine which provisions require refinement as Nigeria's trade environment evolves.
“The Act has now been in operation for three years. A statute of that age is no longer a proposition; it is a record,” he said.
The Customs chief said legislative oversight should go beyond individual cargo clearances and focus on the systems and policies driving Customs operations, including automated risk management, valuation databases, cargo release timelines and tax exemptions.
“Hold us to outcomes rather than to activity. Ask what the release time was, not how many meetings were held about it,” he added.
Waiver regime under scrutiny
Adeniyi told lawmakers that a substantial volume of trade enters Nigeria under waivers and concessions granted for policy reasons. He said whether those concessions still serve their original purposes is a legislative question, not a Customs one.
“Third, engage us on the exemption regime. A substantial volume of trade enters this country under waivers and concessions granted for policy reasons. Whether those concessions still serve the purposes for which they were created is a legislative question rather than a Customs one, and we would welcome your attention to it.”
The call comes weeks after Adeniyi disclosed that Import Duty Exemption Certificate approvals granted by the Federal Government on selected imported goods and equipment reached about N34 trillion in 2025. He said about 60% of the approvals were for military hardware procurement and attracted duty exemptions because of Nigeria's security challenges.
Revenue performance and modernisation
Adeniyi cautioned against judging Customs solely by revenue growth, noting that exchange-rate adjustments could inflate nominal collections without reflecting real improvements in operations. He said the Service generated N7.277 trillion in 2025, exceeding its annual target by 10.24%, while collections between January and May 2026 reached N3.35 trillion.
He said the focus should be on whether revenue growth is supported by stronger systems, improved trade facilitation and greater efficiency. Customs is deploying the indigenous B'Odogwu platform and the Trade Modernisation Project to replace manual processes with electronic records, automated risk rules and data-driven targeting.
What you should know
The Nigeria Customs Service Act 2023 replaced decades-old customs legislation and provided legal backing for electronic cargo processing, advance rulings, Authorised Economic Operator status and a new funding framework. Earlier this month, the Senate approved the NCS 2026 budget proposal, endorsing a revenue target of N11.074 trillion and total expenditure of N1.295 trillion.
The agency said it exceeded its 2025 revenue target of N6.5 trillion, generating about N7.2 trillion, representing a performance of 110.53%. In March 2025, Customs commenced a two-year waiver on import duties and Value Added Tax for essential healthcare products.
The latest development places Nigeria's import waiver regime and broader Customs modernisation programme under renewed legislative scrutiny as policymakers weigh revenue needs against the use of tax concessions to achieve specific economic and strategic objectives.