From ₦899 billion in 2016 to ₦7.28 trillion in 2025, Nigeria Customs Pursues a New Era of Digitalization, Border Security and Economic Transformation
By Celestine Okafor (Editor-in-chief)
It was actually unexpected at this time, but it eventually happened. For decades, the Nigeria Customs Service (NCS) has occupied a strategic but sometimes controversial position in the Nigerian economy.
At the country's international borders, airports and seaports, the Service stands at the intersection of government revenue, international commerce, national security and the survival of domestic industries.
Its performance affects how much money enters government coffers, how quickly businesses receive imported goods, how competitive Nigerian exports become and how effectively the country prevents the entry of prohibited products.
Yet, despite the importance of these responsibilities, the Service has long faced familiar challenges ranging from goods smuggling, revenue leakages, cumbersome clearance procedures, allegations of corruption, delays at ports and the difficulties associated with reconciling enforcement with the legitimate demands of international trade.
It is against this background that the leadership of Comptroller-General of Customs, Dr Bashir Adewale Adeniyi, is being closely examined. What actually did CGC Adeniyi had to offer, coming on board as the numero-uno of the Nigeria Customs Service in this economically challenging era from his previous station as the national Spokesman and Chief Reputation Manager of the Service ten years ago, in 2016?
When he was appointed as CGC in June 2023 by President Bola Ahmed Tinubu a few days after assuming power from former President Muhammadu Buhari, Dr Adeniyi inherited an institution that had already recorded some revenue growth over the preceding decade. His administration, however, has presided over a particularly dramatic increase in collections, alongside initiatives aimed at modernising customs administration, strengthening enforcement and improving trade facilitation. The Customs boss knew what he wanted to achieve for the country and how to go about it. He immediately worked his strategies.
From approximately ₦899 billion in 2016, the Customs annual revenue collection rose to ₦2.24 trillion in 2021, then to ₦2.6 trillion in 2022 and approximately ₦3.2 trillion in 2023. Under Bashir Adeniyi, collections tripped and climbed to ₦6.105 trillion in 2024, just within one year. Then, the striking figures inched up again approximately to ₦7.28 trillion in 2025.
These posted figures represent more than an impressive financial progression. They raise important questions about what has changed, which reforms are responsible, how much of the growth reflects inflation and exchange-rate movements, and whether the new revenue capacity can translate into lasting economic benefits.
Of course, the evidence suggests that Adeniyi's tenure has coincided with a significant acceleration in revenue generation and a stronger push towards technology-driven customs operations. The ultimate question now is whether the Nigeria Customs Service under CGC Adeniyi can sustain these gains while making Nigeria a more efficient, secure and competitive trading nation.
Now, attempting a decade review of Customs' performance between 2016 and 2026 provides a useful starting point for understanding the scale of Adeniyi's transformation. According to historical figures published by maritime industry reporting platform Ships & Ports, the Service generated approximately ₦899 billion in 2016, ₦1.03 trillion in 2017, ₦1.2 trillion in 2018, ₦1.34 trillion in 2019 and ₦1.6 trillion in 2020. Revenue subsequently increased to ₦2.24 trillion in 2021 and approximately ₦2.6 trillion in 2022. The Service collected about ₦3.2 trillion in 2023, the year Adeniyi assumed office. In 2024, its first full year under his leadership, it generated a record ₦6.105 trillion. The figure rose again to approximately ₦7.28 trillion in 2025.
The revenue generation progression as illustrated below according to year, approximate Customs revenue
context are as follows: In 2016, the figure was ₦899 billion which is below the ₦1 trillion threshold; in 2017, it rose to ₦1.03 trillion, which means that the revenue crossed ₦1 trillion; in 2018, it again rose marginally to ₦1.20 trillion; then it continued expansion in 2019 to ₦1.34 trillion; then in
2020, it grew to ₦1.60 trillion during the COVID-19 period; then in 2021, it recorded a significant increase to ₦2.24 trillion; in 2022, it climbed a little further to ₦2.60 trillion; by
2023 which was CGC Adeniyi's appointment year, it rose again to approximately ₦3.20 trillion; and 2024, in just one year of his saddle, Adeniyi performed an incredible feat of ₦6.105 trillion, the record collection in his first full year; then last year 2025, the revenue grew to approximately ₦7.28 trillion, another annual record. And now in 2026, Adeniyi is battling to hit a record target of
₦11.074 trillion. The full-year outcome of this target approved by the Senate is not yet available as at the time of this report by Nigerian NewsLeader newspaper.
Looking at the revenue numbers, it reveals just two distinct phases. The first was a period of gradual expansion between 2016 and 2022, when annual collections rose from less than ₦1 trillion to approximately ₦2.6 trillion. The second began with the acceleration recorded in 2023 and became particularly pronounced in 2024 and 2025.
Between 2016 and 2025, annual nominal revenue increased approximately eightfold. Between 2023 and 2025 alone, it more than doubled. These are substantial changes in the Service's financial performance.
However, it is important to qualify the figures expressed in nominal naira not adjusted for inflation. They are also affected by exchange-rate movements, changes in import values, tariff adjustments, the composition of imported goods and other fiscal measures. Consequently, the increase does not mean that the volume of goods imported into Nigeria, the real purchasing power of Customs revenue or the efficiency of every customs operation has increased at the same rate. Nevertheless, the scale and speed of the increase since 2023 make the period an important subject for examining the relationship between administrative reforms and revenue mobilisation.
From available indication, the clearest evidence of this revenue change emerged in 2024, just one year of CGC Adeniyi's brinkmanship. It was the year Customs broke it's own record. On January 14, 2025, Adeniyi announced that the Service had collected ₦6.105 trillion during the preceding year, surpassing its revenue target of approximately ₦5.08 trillion. The collection exceeded the target by more than ₦1 trillion and represented an increase of approximately 90.4 per cent over the roughly ₦3.2 trillion collected in 2023.
October 2024 was particularly significant, with monthly revenue reaching approximately ₦603.17 billion, according to the Service's performance report. The 2024 collection comprised approximately ₦3.657 trillion in Federation Account revenue, ₦816.92 billion in non-Federation collections and ₦1.631 trillion in import VAT. These categories are quite important because the Service's total collection is not a single pot of money allocated exclusively to the Federal Government. Different components are accounted for under the applicable fiscal arrangements.
The record also coincided with reforms intended to improve compliance, reduce revenue leakages and strengthen monitoring of customs declarations. Dr Adeniyi attributed the performance to policy support, institutional reforms and the efforts of his Customs personnel. Yet the proper assessment need to go beyond the lead figures. Though one may ask whether the Service has become better at identifying taxable transactions, enforcing correct declarations, reducing opportunities for underpayment and processing legitimate trade efficiently. If those improvements can be demonstrated independently and sustained, the revenue increase would represent more than the effect of changing economic conditions. It would also indicate stronger institutional capacity.
For Adeniyi's Customs, however, the momentum continued in 2025. The year became another record of higher expectation. The Service announced collections of approximately ₦7.281 trillion, exceeding its approved target of ₦6.584 trillion by about ₦697 billion. The figure represented growth of approximately 19 per cent over the 2024 collection. And the performance was accompanied by intensified enforcement and the expansion of technology-driven customs processes.
At the 2026 International Customs Day celebration, Dr Adeniyi reported that the Service had recorded more than 2,500 seizures during 2025, involving prohibited and harmful goods with an estimated aggregate value exceeding ₦59 billion.
The reported categories included narcotics, counterfeit and substandard products, wildlife products, arms and ammunition, petroleum products and vehicles. The significance of these seizures lies in their potential contribution to public safety, the protection of legitimate businesses and the disruption of illicit supply chains.
However, while seizure values must be interpreted carefully, they represent the estimated value of intercepted goods, and not actually additional government revenue collected in cash. They do not independently establish the full extent of smuggling prevented. Even with those qualifications, the combination of higher revenue collections and reported enforcement activity illustrates the breadth of the Service's responsibilities under it's current boss. The evident challenge now is to establish whether these gains can be consolidated without imposing unnecessary costs on legitimate importers and exporters.
One of the most consequential initiatives associated with CGC Bashir Adewale Adeniyi's administration is the Unified Customs Management System, known as B'Odogwu. It is a technology experiment that could change Customs. This platform is intended to modernise customs transactions by supporting digital processing and reducing dependence on manual procedures.
For an importer, delays in customs clearance can mean additional storage charges, demurrage, tied-up capital and uncertainty about when goods will reach the market. But for the Customs, manual processes and fragmented information systems can complicate the identification of discrepancies, monitoring of declarations and the detection of revenue leakages.
A more integrated digital platform could address some of these problems by improving transaction visibility, supporting automated processes and strengthening the ability to identify inconsistencies. The potential benefits, however, extend beyond revenue. Adeniyi understood quite early that transparent digital system can make it easier for compliant businesses to understand their obligations, track transactions and plan their operations. Not only that, it can also strengthen accountability by creating electronic records that are easier to audit than undocumented manual interactions.
B'Odogwu's rollout has featured prominently in the Service's modernisation programme, with Apapa, Lagos, among the Customs commands associated with its deployment.
The platform formed part of the tighter controls credited with supporting the Service's 2025 revenue performance. Though some maritime experts, have nevertheless, argued that the introduction of a digital platform is not sufficient proof of complete modernisation of the revenue agency. Its success, of course, will ultimately depend on system reliability, integration with other government agencies, adequate training, cybersecurity, accessible technical support and the ability of traders to use it without prohibitive additional costs.
There is also a need for transparent performance reporting showing how the platform affects clearance times, compliance rates, system downtime, dispute resolution and the cost of doing business.
But the real measure of B'Odogwu will be whether it will deliver a customs process that is not only more productive for government but also more predictable for the business community.
The Nigeria Customs under CGC Adeniyi faces a challenge of balancing two prime objectives that can sometimes appear contradictory. These dual challenges are collecting the correct revenue and facilitating legitimate trade. Trade need to be made faster and more predictable beyond revenue collection. Another roadblock is excessive controls which can delay goods and raise business costs. Also, weak controls can encourage smuggling, undervaluation and revenue losses. Therefore, a modern customs service as envisaged by CGC Adeniyi need to vigorously distinguish between compliant traders and transactions that present higher risks. Adeniyi's reform agenda seemingly has included several internationally recognised trade-facilitation instruments intended to improve this balance.
In January 2026, the Service unveiled a Time Release Study associated with Tin Can Island Port in Lagos, developed with support from the World Customs Organization (WCO). A Time Release Study examines the time taken for goods to move through the import-clearance process, helping authorities to identify where delays occur.
Its value lies in replacing assumptions with real evidence. If the study identifies delays arising from documentation, inspections, customs procedures, port operations or the actions of other agencies, the responsible institutions can work towards specific remedies. The study is particularly relevant to Nigeria, where importers have long complained about cargo delays and the costs associated with prolonged clearance.
Customs cannot solve every problem at a seaport by itself. Port congestion, terminal operations, shipping arrangements, roads, scanning infrastructure and the activities of other regulatory agencies also influence how quickly goods move. The study can therefore provide a common evidence base for reform across the port system. The next step, however, should be the publication of tangible targets and periodic progress reports, enabling importers and the public to determine whether cargo-release times are actually improving.
Another significant initiative is the Authorised Economic Operator programme.
The programme is designed to recognise businesses that meet established standards of compliance and supply-chain security.
Where the system operates effectively, eligible traders can benefit from differentiated treatment and fewer unnecessary interventions, while Customs concentrates more attention on higher-risk transactions. This approach can improve efficiency without abandoning enforcement.
And its broader economic value lies in encouraging voluntary compliance, strengthening supply-chain security and giving responsible businesses greater certainty. However, its benefits will depend on transparent eligibility requirements, consistent implementation and fair access for qualifying businesses, including smaller operators.
Advance rulings can provide traders with greater certainty about how particular goods will be classified or treated for customs purposes before a transaction is completed.
Post-clearance audits, meanwhile, allow Customs to examine traders' records and declarations after goods have been released.
Together, these tools can reduce unnecessary delays at the border while preserving the ability to investigate discrepancies and recover revenue where the law permits. They represent a shift towards risk-based administration rather than relying exclusively on repeated physical interventions at ports.
For Nigeria, where unpredictable clearance procedures can discourage investment, this approach has the potential to improve the business environment. But the benefits will depend on consistent decisions, clear procedures, effective appeals and protection against arbitrary assessments.
Perhaps the most important structural initiative in the wider trade-modernisation agenda is the National Single Window project. The project seeks to provide a more integrated digital environment for the submission and exchange of information required for international trade. At present, importers and exporters may have to interact with multiple agencies responsible for customs, standards, permits, inspections and other regulatory requirements. Where these processes are poorly coordinated, traders can face duplicated documentation, conflicting instructions and delays. A properly implemented National Single Window could reduce duplication by enabling relevant agencies to exchange information through a coordinated system.
The expected benefits include improved transparency, lower administrative costs, faster processing and better access to trade data.
President Bola Ahmed Tinubu's July 2025 extension of Adeniyi's tenure specifically identified the implementation of the National Single Window, customs modernisation and Nigeria's obligations under the African Continental Free Trade Area as priorities requiring continuity. However, the National Single Window is a multi-agency undertaking which success cannot reasonably be attributed to Customs alone. It requires cooperation among relevant ministries, regulators, port authorities, technology providers and private-sector operators.
There is real need for the government to also avoid transferring existing bureaucratic obstacles onto a digital platform. A successful system should eliminate unnecessary procedures, clarify institutional responsibilities and establish safeguards for confidential commercial information. If implemented effectively, the project could become one of the most consequential improvements to Nigeria's trade infrastructure.
Revenue collection is only one part of the Service's responsibility which CGC Adeniyi has incredibly made a success of. But Customs is also expected to prevent prohibited goods from entering or leaving the country, protect legitimate commerce and support national security. As a matter of fact, border security is the other side of the Customs mandate This role has become especially important amid concerns about illicit drugs, counterfeit medicines, illegal arms movements, petroleum smuggling and the trafficking of protected wildlife. The seizures reported during Adeniyi's tenure demonstrate the scale of enforcement activity being undertaken.
But successful enforcement adequately need not be gauged by more than the quantity or monetary value of goods seized but should also be assessed through the quality of intelligence, the disruption of trafficking networks, successful investigations and prosecutions, and reductions in the availability of dangerous or prohibited products. This is because seizures alone cannot really show how much illicit trade continues undetected.
There is also a need for closer coordination between Customs, the police, the National Drug Law Enforcement Agency, immigration authorities and other relevant security institutions. It must be noted that Intelligence sharing, joint investigations and improved border surveillance could help close gaps that individual agencies cannot address independently. At the same time, enforcement need to be lawful, proportionate and accountable. The objective is not simply to intercept more goods but to protect Nigerians while ensuring that legitimate trade can proceed without unnecessary obstruction.
Adeniyi's leadership has also acquired an international dimension. In July 2025, he was elected chairperson of the World Customs Organization Council for a two-year period.
The organisation brings together customs administrations from around the world and provides a platform for cooperation on customs standards, trade facilitation, enforcement and the modernisation of border procedures. His election offers Nigeria an opportunity to contribute to international discussions on customs administration and the challenges confronting developing economies. It can also create opportunities for institutional learning and closer cooperation with other customs administrations.
However, such international recognition is a veritable platform for advancing reform.
Nigeria's strongest demonstration of leadership would be the successful implementation of modern customs procedures at home, supported by improvements in transparency, efficiency and security. The country's reputation ultimately depend on the quality and consistency of its institutions like the Customs.
The increase in Customs revenue has important implications for public finance.
Nigeria faces substantial demands for spending on infrastructure, security, education, healthcare and social protection.
Higher non-oil revenue helps broaden the government's revenue base and reduce exclusive dependence on petroleum-related receipts. Customs collections also contribute to public revenue through the applicable arrangements governing import duties, excise duties, import VAT and other levies.
Much of the naira revenues collected by Customs does not belong to the Federal Government, as gross collections is different from net fiscal benefits. The quality of the revenue matters as much as its quantity.
Collections obtained by improving compliance and reducing evasion are generally more sustainable than those dependent on continually increasing the tax burden on legitimate transactions.
For businesses, more predictable customs procedures could reduce the cost of importing production equipment, industrial inputs and essential materials. Real sector operators like manufacturers could benefit from faster access to machinery and components, while exporters and consumers could gain from more efficient procedures, improved supply-chain coordination and benefit if lower logistics costs translate into more competitive prices.
Exchange-rate movements, international prices, domestic transport costs, energy expenses and market competition all influence the final prices paid by Nigerian consumers. Likewise, higher import duties can raise costs for businesses that depend on imported inputs. Customs policy, therefore, needs to be implemented in a manner that supports lawful trade while protecting domestic industries in accordance with government policy and applicable trade obligations.
For CGC Bashir Adeniyi, the 2026 Senate approved Customs revenue target of ₦11.074 trillion, is both an ambition and the extent of his accountability capacity.
According to an announcement published by the Service on July 9, 2026, it reported that it had collected approximately ₦4.43 trillion by May 31, 2026. This figure demonstrates substantial collections during the first five months, but it does not establish whether the annual target will be achieved. A meaningful assessment requires updated revenue figures, an understanding of seasonal patterns in trade and a breakdown of the contributions made by different revenue streams.
The higher target also raises a broader policy question of how Customs can increase collections without making legitimate trade unnecessarily expensive? The answer, perhaps, lies partly in better enforcement against evasion, accurate valuation and classification, effective post-clearance audits, stronger intelligence and improved digital systems. It also requires caution against treating higher revenue as the only measure of success. But if the customs service collects more revenue but imposes excessive delays on legitimate trade, it may create costs elsewhere in the economy.
Conversely, it the Service speeds up cargo clearance without properly enforcing customs laws, it may also expose government revenue and national security to unacceptable risks. The objective, therefore, is to improve both revenue integrity and the efficiency of lawful trade.
Despite the progress recorded, important challenges still remains for CGC Adeniyi's Customs. For instance, the Service needs to publish regular, comparable performance data that distinguish nominal revenue growth from changes attributable to exchange rates, import values, tariff adjustments and improved compliance. Besides, the agency's digitalisation needs to be accompanied by effective safeguards against corruption, system manipulation and unauthorised access to commercial information.
There is also need for the
government to prioritise coordinated port reforms. Customs cannot independently eliminate every delay arising from terminals, shipping operators, road congestion and the activities of other regulatory agencies. It's
enforcement operations require support by transparent reporting on seizures, investigations, prosecutions and the disposal of confiscated goods. The National Single Window and related reforms should be judged by their practical effects on businesses, particularly the time and cost required to complete import and export transactions.
The Service need to ensure that smaller businesses and new exporters can understand and comply with customs requirements without facing disproportionate administrative burdens.
These measures would help convert the achievements of Adeniyi's tenure into durable institutional improvements.
CONCLUSION: THE REAL LEGACY WILL BE MEASURED BEYOND REVENUE
The Nigeria Customs Service's recorded increases in nominal revenue under Bashir Adewale Adeniyi from approximately ₦3.2 trillion in 2023 upto ₦7.28 trillion in 2025 is hugely commendable. These astronomic yearly figures coupled with the rollout of B'Odogwu, the Time Release Study, trade-facilitation initiatives and intensified enforcement, provide a substantial basis for examining the changes taking place within the institution. Yet the ultimate significance of this period will depend on whether the gains can be sustained and translated into a better trading environment for Nigeria.
For the Tinubu government that appointed him, Adeniyi's success means dependable revenue and stronger protection against illicit trade. It also means predictable procedures, lower avoidable costs and fair treatment for businesses; safer products and the possibility of more competitive prices for consumers, and for the wider economy, it means a customs administration that supports productivity, investment, exports and public revenue without becoming an unnecessary obstacle to commerce.
The decade from 2016 to 2026 has demonstrated how far Customs revenue has risen. But Adeniyi's period in office in particular has coincided with a sharp acceleration and a stronger drive towards digitalisation. The next chapter of his reign, therefore, should strive to ensure that these developments can produce an equally significant improvement in institutional transparency, cargo-clearance efficiency and Nigeria's competitiveness in international trade. That is the standard against which the enduring value of the current reforms should be judged. NNL.
