Discrepancies in Revenue and Valuation

A recent investigative report has triggered significant debate regarding the Nigeria Customs Service (NCS) operations, specifically focusing on revenue collection and vehicle valuation. The report, published on August 7, 2026, alleges potential vulnerabilities in land-border corridors and administrative lapses at critical ports, including the Apapa, Tin Can Island, and PTML Commands.

Central to the controversy is the use of Extended Procedure Code (EPC) 846, which is utilized for processing vehicles with non-standard Vehicle Identification Numbers (VINs). Critics suggest that this procedure might be susceptible to exploitation, potentially allowing importers to affect the valuation of vehicles and reduce the duties payable to the Federal Government.

Challenges in Border Enforcement

The investigation also highlights ongoing security and enforcement concerns along major border corridors in Ogun and Oyo states. Despite existing enforcement measures, the report claims that prohibited commodities—including rice, petroleum products, and frozen poultry—continue to enter the country through routes such as Seme, Idiroko, Ilaro, Ipokia, and Igbeti-Kishi.

Furthermore, the report cites allegations from various sources regarding the movement of illicit goods across these borders. While these claims remain allegations requiring verification by relevant authorities, they point to perceived weaknesses in the current border control framework that could undermine national security and economic stability.

Allegations of Administrative Misconduct

Beyond physical smuggling, the report addresses internal integrity issues within the NCS. It suggests that improper payments may be occurring between Customs personnel, clearing agents, and importers during the clearance process. These alleged transactions are reportedly linked to vehicle valuation and the movement of goods through various commands.

Freight-forwarding stakeholders have expressed concern that these administrative weaknesses create an uneven operating environment. Such practices not only affect government revenue but also disadvantage compliant businesses that adhere to standard operating procedures and legal requirements. The report further questioned if existing Import Duty Exemption Certificate (IDEC) approvals provide adequate safeguards for the national treasury.

Nigeria Customs Service Response

Responding to the allegations, NCS spokesperson Abdullahi Maiwada dismissed the claims of widespread smuggling and unchecked movement across border corridors. He maintained that the Service continues to record significant seizures in the affected areas and remains dedicated to enforcing federal policies while facilitating legitimate trade.

Addressing the EPC 846 controversy, Maiwada clarified that the code is an established digital valuation tool for specialized or non-compliant vehicles, such as vintage models, customized vehicles, or heavy equipment, that cannot be assessed through the standard automated database. He rejected claims that the system is being manipulated to systematically process new vehicles under valuations applicable to used vehicles. Additionally, he dismissed allegations regarding succession planning within the Service leadership as baseless.