Nigeria Customs Remits N3.7tn to Federation Account in 11 Months

• Import duties drive over 80% of total revenue 

•Adeniyi says intelligence critical to operational success

Emmanuel Addeh and James Emejo in Abuja

The Nigeria Customs Service (NCS) remitted about N3.7 trillion to the Federation Account between January and November 2025, underlining the growing weight of trade-related revenues in the country’s fiscal structure amid weak oil receipts and sustained pressure on public finances.

Specifically, data from the latest presentation made to the Federation Account Allocation Committee (FAAC) indicated that total collections for the first 11 months of last year stood at about N3.697 trillion, reflecting performance anchored largely on import duties, which continued to account for the bulk of inflows.

The figure placed customs as one of the most reliable non-oil revenue contributors in 2025, at a time the government is pushing aggressive fiscal reforms to shore up revenues and narrow the budget deficit.

However, for the entire 12 months in 2024, the NCS’ total federation remittance was N3.6 trillion. This means that if the 2025 trend continued in December, other things being equal, remittances to the federation alone may have hit N4 trillion.

“The total 2024 revenue collected comprises three main components. The first was the federation accounts and we had about N3.6 trillion. The second was the non-federation accounts levies where we had N816.9 billion and the third component was the value-added tax where we collected N1.6 trillion,” Comptroller-General of Customs (CGC), Adewale Adeniyi, said while giving a breakdown of the 2024 operations in January 2025.

An analysis of the latest figures showed that import duty alone contributed roughly N3.03 trillion during the period, representing more than 81 per cent of total customs revenue. This dominance highlighted Nigeria’s heavy dependence on imports for consumption and industrial inputs, even as policymakers reiterate commitments to import substitution, local production and export expansion.

Besides, excise duty followed distantly, generating about N257.5 billion; Common External Tariff (CET) special levy was N252.4 billion while other revenue lines made comparatively marginal contributions.  For instance, fees constituted N158.6 billion while auction sales raked in N82.5 billion. There were no penalty charges during the period under review.

The data indicated that customs collections were relatively robust across most months, with January opening the year strongly at about N400.3 billion, the highest monthly inflow recorded within the period under consideration.

This early surge set the tone for the year and reflected a combination of exchange rate adjustments, higher customs valuation of imports and improved enforcement at the ports and border posts. February recorded N299.5 billion; March posted N283.4 billion while April was N358 billion.

In May, total revenue paid into the federation account was N359.4 billion; N315.29 billion in June; N353.23 billion in July; N322 billion was recorded in August; N349 billion in September while October and November also recorded performances of  N370.2 billion and N287.1 billion respectively, underscoring the volatility but overall resilience of revenue flows.

Excise duty collections accounted for just under 7 per cent of total revenue, fees contributed roughly 4.3 per cent of total receipts, while auction sales generated just over 2 per cent and CET accounted for nearly 7 per cent of the total, reinforcing the importance of regional trade arrangements in Nigeria’s customs revenue profile.

Part of the presentation during the hybrid meeting held on December 11 and 12, said:” The collection of N287,174,969,532.50 in the month of November 2025 accounts for 89.43 per cent of the 2025 monthly budget of N321,116,460,253.23.

“This is attributable to the decrease in the volume of dutiable imported goods, excisable goods, fees and CET levies in the month under consideration. The collection for November 2025 is lower than the October 2025 revenue collection of N370,281,129,180.31 by N33,941,490,720.73 or 22.44.”

Meanwhile, the Comptroller-General of Customs, Adeniyi, has said no modern security or revenue operation can succeed without timely, credible and well-applied intelligence, adding that these remained critical to the success of modern customs operations.

Adeniyi referenced recent global and domestic security developments, particularly military and security interventions across different regions, including the interception of arms and ammunition across the country.

He spoke at the opening of a training programme for officers in the Customs Intelligence Unit (CIU) at the Nigeria Customs Command and Staff College (NCCSC), Gwagwalada, Abuja.

The CGC noted that intelligence remained the common thread behind every successful military or paramilitary operation, stressing that customs officers must appreciate its value beyond theory.

Adeniyi urged participants to revisit papers earlier presented during the programme, noting that they already contained practical guidance required for effective field operations.

Also, in his remarks, Commandant of the NCCSC, Assistant Comptroller General of Customs (ACG) Dow Gaura, described intelligence as a quiet but decisive force in institutional transformation.

He said the ability to gather, analyse and apply intelligence had become indispensable in responding to emerging security and economic realities.

Gaura said customs had consistently invested in intelligence-led training as part of its capacity-building strategy, describing the programme as a key phase in the professional development of participants.

He said intelligence underpins risk management, revenue protection, the disruption of smuggling networks and the protection of the national economy.

He urged officers to approach the training with seriousness, noting that management had provided experienced facilitators, relevant materials and a structured learning environment to enhance focus and outcomes.