By George Ozalla
The Nigeria Customs Service (NCS), in partnership with the World Bank Group, has concluded a two-week Technical Assistance Mission on Post Clearance Audit (PCA), marking another step in ongoing efforts to strengthen revenue assurance, compliance management and trade facilitation within Nigeria’s customs administration.
The programme, conducted under the Accelerated Revenue Mobilisation Reform (ARMOR) Programme from June 1 to 12, 2026, brought together customs officials and technical experts to develop modern audit systems aimed at improving operational efficiency, enhancing compliance and safeguarding government revenue.
Representing the Comptroller-General of Customs at the closing ceremony, the Deputy Comptroller-General of Customs in charge of Human Resource Development, Tijjani Abe, said the Service remains committed to strengthening Post Clearance Audit as a strategic tool for promoting voluntary compliance, facilitating legitimate trade and ensuring effective revenue collection.
He stressed that modern customs administration demands intelligence-driven, risk-based and internationally compliant audit systems capable of responding to the complexities of global trade and evolving compliance challenges.
Abe noted that the success of the mission would ultimately be measured not by the completion of the programme but by how effectively participants apply the knowledge and skills acquired to improve performance, strengthen compliance outcomes and enhance service delivery across the Service.
He further stated that the Nigeria Customs Service would continue to deepen collaboration with the World Bank Group, the World Customs Organisation (WCO) and other development partners in pursuit of global best practices and institutional reforms.
Earlier, the Assistant Comptroller-General of Customs in charge of Post Clearance Audit, Babatunde Olomu, described the mission as a significant milestone in the ongoing modernisation of the Service’s audit operations.
According to him, the technical engagements, practical problem-solving sessions and operational assessments conducted during the programme have established a strong foundation for far-reaching institutional and operational reforms within the Post Clearance Audit system.
Olomu further stated that the experiences shared and outputs developed during the mission would serve as catalysts for a new phase of PCA modernisation, adding that the reforms are designed to create a more risk-intelligent, efficient and internationally compliant audit framework.
A major highlight of the programme was the presentation of key deliverables developed by participants during the mission. These included draft Standard Operating Procedures, a Case File Management System, trader segmentation logic, audit checklists, registry management systems and quality assurance frameworks designed to strengthen audit processes and improve compliance monitoring.
Participants also unveiled an annual audit plan covering 30 audit cases across Customs Headquarters and three operational zones, with implementation expected to commence within a 45-day timeline.
Speaking on behalf of the World Bank Group, Task Team Lead Moses Kajubi expressed satisfaction with the outcomes of the mission and emphasised the need for sustained institutional support and continuous capacity development to achieve lasting results.
Kajubi noted that while tools, systems and procedures are critical to effective Post Clearance Audit operations, long-term success depends largely on investment in personnel development and organisational commitment to reform implementation.
He reaffirmed the World Bank Group’s commitment to supporting the Nigeria Customs Service in strengthening its institutional capacity and advancing reforms aimed at improving revenue mobilisation, trade facilitation and compliance management.
The Post Clearance Audit system is a globally recognised customs control mechanism that enables authorities to verify the accuracy of declarations and transactions after goods have been released, helping to improve compliance levels, reduce revenue leakages and facilitate legitimate trade without disrupting cargo clearance processes.
