The Contributions of the Nigeria Customs Service (NCS) to Revenue Generation in Nigeria

  • Musa Godwin Omale


The Nigeria Customs Service (NCS) has played a significant role in revenue generation. This role cannot be overemphasized as the revenue is needed for national development. With the dwindling revenue from the oil sector in recent times, emphasis shifted to the non-oil sector and those from customs and excise duties become prominent as a backup to the low sales of the crude oil. This paper therefore examines the role of the NCS in its revenue generation capacity. It found that apart from the revenue from oil and in recent times, from the Federal Inland Revenue Service (FIRS), the NCS remains the most important sector that generates substantial revenue for the development of the Nigerian economy. That this feat however, is not without its attendant challenges as the effects of smuggling has hampered the revenue generating capacity of the NCS. The paper then recommends the putting in place policies as recommended by the Arusha declaration that will improve revenue collection efficiency and the expansion of the non-oil revenue, especially that of customs, so as to reduce government dependence on oil revenue in funding the annual budget.Keywords: Revenue, Customs, Smuggling, Border, Modernization, Economy