‘Duplication of Single Window Application in NCS Act Impediment to Cargo Clearance’

Oluchi Chibuzor

Licensed customs agents in the country have notified the federal government of the duplication of single window application in both the Nigeria Customs Service Act 35 of 2023 and the Tax Administration Act 5 of 2025.

In a petition to President Bola Ahmed Tinubu dated March 20th, 2026, the agents warned that the implementation of the National Single Window will ultimately lead to the high cost of doing business at the port.

National President of the National Council of Managing Directors of Licensed Customs Agents,(NCMDLCA), the umbrella body of customs agents in the country, Lucky Amiwero, said the National Single Window, which was unveiled to the public early this week, and billed to go live today is a duplication of the provisions in the Nigeria Customs Act 35 of  2023 and the Tax Administration Act 5 of 2025.

Citing the duplicating functions in both the NSW and the Customs Act 35, Amiwero stated that the National single window portal contravenes the International Convention on  Agreement on Trade Facilitation (TFA), which established the  Single Window under Articles 4-(1)-(5) and also domesticated under section   4-(d)  of the Nigeria Customs Service (NCS) Act, which clearly states, Promote Trade Facilitation in Line with international convention and agreement as it relates to Customs administration.

Amiwero said the Presidential Task force on Customs Reform had introduced Single Window system as a one stop shop trade facilitation tool which he said was part of the interim report of implementation priorities as contain in paragraph 2-(e) of the interim report.

He stated, “The Nigeria Customs Service Act Sc. 28 Clearly states: The service, in collaboration with other agencies and traders, shall develop, maintain and employ and electronic system while the service shall be the lead agency for the exchange of information between the service, agencies of the government, and traders, for the exchange of information.

” The Service may establish and operate a National Single Window portal to enhance revenue assurance, streamline import and export processes, facilitate international transit operation for the purpose of ensuring efficiency and transparency in trade and revenue administration.

” The window shall serve as a single-entry point and platform for any person involved in import, export, trade and transit processes to; (a) Digitalization of economies in trade, lodge documents electronically, including import or export documentation for licensing, processing and approval;

(b)Make payment of fees and levies dues on goods imported or exported, and for other transaction, submitted through the window; or (c) provide relevant data or information in respect of Import, Export Trade or Transit.

” The Nigeria Customs Service is designated as the lead agency under the provision of Section 28 of the Customs Act and the Section (1A) &(1B) of the Port Related offence (Amendment) Act 61 of 1999 Not the revenue service by Law”

He therefore urged the federal government to suspend the implementation of the NSW because it usurps the functions of the Nigeria customs service.

He added, “There is the urgent need to suspend the implementation of the National single window,  which contravenes trade facilitation agreement, the duplication and outright usurping the function of NCS, with serious multiplicity of charges that is not specified, with the overburden  of  clearing cost imposed by various agencies on importers/licensed customs agents making our port the most expensive in the world. The contradiction and limitation of the provision, which will create obstacles to trade and serious diversion of goods to our neighbouring countries, which will affect foreign direct  investment (FDI).”