Customs seek review of import waivers, 2023 Act

Nigeria's Customs Service is pushing for a legislative overhaul of the nation's import waiver and concession system. Comptroller-General Bashir Adeniyi appealed to the National Assembly to assess whether these incentives still serve their intended economic purposes and justify their fiscal cost. He emphasized that this review is a legislative responsibility, not solely a customs matter.

Adeniyi also called for a review of the Nigeria Customs Service Act 2023. He stated that three years of implementation have revealed provisions that may need refinement to adapt to the country's evolving trade landscape. The Customs chief urged lawmakers to shift their oversight focus from individual cargo clearances to the design and effectiveness of the digital systems that drive customs operations. This includes scrutinizing automated risk management, valuation databases, cargo release timelines, and the impact of tax exemptions.

“

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.

These calls follow recent concerns raised by Adeniyi regarding the escalating scale of import duty waivers. He previously disclosed that exemptions granted by the Federal Government had reached unprecedented levels, with Import Duty Exemption Certificate approvals totaling N34tn in 2025. While 60% of these were for military hardware procurement due to security challenges, the sheer volume warrants legislative attention.

“

IDEC approvals reached about N34tn in 2025, 60 per cent of which was rightly granted by the government for military hardware procurement, which attracted duty exemptions because of Nigeria’s prevailing security challenges.