Fresh allegations of large-scale smuggling, revenue leakages and internal succession manoeuvring have raised questions about the operations and accountability mechanisms of the Nigeria Customs Service (NCS), according to an investigative report published by SaharaReporters.
The report, published on August 7, 2026, alleges that smuggling activities have intensified along some land-border corridors while concerns have also emerged over revenue collection at major seaports.
It further alleges that weaknesses in Customs valuation procedures may be contributing to significant revenue losses, particularly through the use of an Extended Procedure Code identified as “846” for vehicles with non-standard Vehicle Identification Numbers.
According to the report, sources familiar with Customs operations alleged that the system has been abused in some instances to facilitate the undervaluation of vehicles, thereby reducing the duties payable to the Federal Government.
The allegations reportedly extend to the Apapa, Tin Can Island and PTML Commands, where the report claims that some new vehicles may have been processed as used vehicles through manipulation of valuation procedures.
The report also referenced earlier concerns raised by licensed Customs agents regarding the use of the 846 code and cited a 2022 admission by the then Tin Can Island Customs Area Controller that thousands of declarations had passed through the code in what was described at the time as a misuse of the system.
Allegations Along Land Borders
The investigative report also raises concerns about alleged smuggling activities along border corridors in Ogun and Oyo States, including the Seme, Idiroko, Ilaro, Ipokia and Igbeti-Kishi axes.
According to sources cited by the publication, prohibited goods allegedly continue to enter the country through some of these corridors despite longstanding enforcement efforts.
The report identifies rice, petroleum products, frozen poultry and vehicles among commodities allegedly involved in cross-border smuggling.
More seriously, it alleges that criminal networks operating around some border corridors may have links to the movement of illicit goods, including narcotics and arms.
These claims, however, require independent verification by relevant authorities and investigative journalists.
Alleged Bribery Network
Another major allegation contained in the report concerns an alleged network of illicit payments involving Customs personnel, clearing agents, importers and smugglers.
The report cites sources who alleged that payments were made to facilitate undervaluation and the movement of goods through border posts.
It also referenced a previous allegation by a licensed Customs agent that some agents were charged substantial sums in connection with the processing of vehicles under the 846 valuation procedure.
The publication quoted freight-forwarding industry concerns that corruption within the clearance process could deprive the Federal Government of legitimate customs revenue while giving non-compliant importers an unfair advantage over legitimate businesses.
Revenue Implications
The allegations come against the backdrop of Nigeria’s continuing efforts to expand non-oil revenue and strengthen fiscal sustainability.
The report cited figures concerning Import Duty Exemption Certificate approvals and argued that the scale of exemptions and possible revenue leakages deserves closer scrutiny.
The broader issue is whether existing Customs controls, valuation systems and exemption mechanisms are sufficiently robust to protect government revenue while facilitating legitimate trade.
Customs Service Responds
The Nigeria Customs Service, however, rejected the principal allegations contained in the report.
According to the NCS spokesperson, Abdullahi Maiwada, claims of a surge in smuggling and unchecked movement of vehicles and trucks through the Seme and Ogun border corridors are false and misleading.
Maiwada said the Service continues to record seizures along the affected corridors and remains committed to enforcing Federal Government restrictions while facilitating legitimate trade.
On the controversial 846 code, the NCS spokesperson explained that it is an established digital valuation code designed for vehicles with non-standard or non-compliant VINs that cannot be automatically assessed through the standard valuation database.
He said the system covers categories such as specialised heavy equipment, classic vehicles, customised vehicles and vintage models.
The Customs Service also rejected allegations of manipulation of the code to systematically clear new vehicles as used vehicles.
On succession within the Service, Maiwada dismissed allegations that the current leadership was attempting to favour particular officers or groups in determining future leadership, describing such claims as baseless.
Need for Independent Verification
The competing positions contained in the report raise questions that may warrant further independent investigation by relevant government oversight institutions, professional bodies and the media.
Among the issues requiring verification are the actual volume and pattern of transactions processed under the 846 code; the revenue implications of disputed vehicle valuations; the effectiveness of controls at major land-border corridors; and whether any Customs personnel have been investigated or sanctioned for alleged collusion with smugglers or importers.
Any findings of wrongdoing should, however, be established through appropriate investigations and due process.
The allegations also underscore the importance of maintaining strong internal controls, transparent succession procedures, effective border intelligence and robust digital audit mechanisms within the Nigeria Customs Service.
For a country facing significant fiscal pressures and persistent border-security challenges, protecting legitimate customs revenue and ensuring the integrity of the nation’s trade-control architecture remain matters of significant public interest.
