Nigeria’s 2023 Customs Service Act (NCSA) introduces important reforms but also contains operational inconsistencies that continue to generate uncertainty for traders, logistics operators, and enforcement officers. This article examines specific provisions, particularly those relating to inland patrol powers, administrative appeals, and inter-agency coordination, that create day-to-day compliance challenges when assessed in light of the WTO Trade Facilitation Agreement (TFA), the Revised Kyoto Convention (RKC), and African Continental Free Trade Agreement. Drawing on comparative practices from Kenya, Singapore, and the European Union, the analysis identifies workable approaches for strengthening predictability, improving oversight, and reducing enforcement-related disruption. It explains how unresolved inconsistencies increase transaction costs, prolong clearance timelines, and expose businesses to avoidable disputes, particularly where inland re-verification, overlapping agency mandates, or unclear review procedures arise. By mapping the enforcement interventions most likely to trigger commercial and logistical delays, the article provides practitioners with practical indicators that can be tracked during clearance and post-clearance processes and concludes by setting out concrete, actionable measures that in-house counsel, compliance teams, customs brokers, and supply-chain managers can adopt to anticipate enforcement risk, structure more reliable compliance systems, and safeguard commercial operations. The aim is to equip organizations with clear, evidence-based guidance for navigating Nigeria’s evolving customs environment and managing regulatory uncertainty effectively.
Global Trade and Customs Journal