Historical Overview of Customs Administration in Nigeria Since 1861

Abstract

In recent times, customs administration has undergone tremendous transformation, moving from trade transactions for revenue purposes to trade facilitation, protection of society and security of the international supply chain due largely to globalization. These changes are also reflected in the regulatory responsibilities of the Nigeria Customs Service (NCS). Despite this development, this theme ranks among the neglected aspects of the economic and administrative history of Nigeria. Using qualitative data and content analysis, this study traces the evolutionary trajectory of customs administration and represents an attempt to assess the extent to which the NCS has contributed to development in Nigeria. The article argues that customs administration has been influenced by changes in policies and methods through time, which is a reflection of the adaptation of customs department to existing realities at national and global levels. However, Nigeria has failed to attain optimal benefits from the operations of the agency due largely to the granting of undue waivers, inadequate infrastructure and corruption, among others.