Nigeria Customs unveils new World Bank backed post clearance audit to Boost trade, revenue
Maureen Aguta
The Nigeria Customs Service (NCS), in partnership with the World Bank Group, has commenced a two-week Technical Assistance Mission on Post Clearance Audit (PCA) aimed at strengthening revenue assurance, compliance management, and trade facilitation through the adoption of modern audit practices.
The programme, being implemented under the Accelerated Revenue Mobilisation Reform (ARMOR) Programme, began on June 1 and will run until June 12, 2026, at the Service Headquarters in Maitama, Abuja.
Speaking at the opening session on behalf of the Comptroller-General of Customs, Adewale Adeniyi, the Assistant Comptroller-General in charge of ICT/Modernisation, Babatunde Olomu, described the initiative as a critical milestone in the Service’s ongoing modernisation drive.
Olomu said the engagement aligns with the NCS vision of becoming a technology-driven, intelligence-led, and globally competitive customs administration capable of meeting the demands of modern international trade.
He noted that customs administrations worldwide are increasingly embracing intelligence-led, risk-based, and post-clearance interventions to promote voluntary compliance while facilitating legitimate trade and supporting economic growth.
According to him, the mission will provide an opportunity to review existing audit processes, identify operational gaps, benchmark against international best practices, and develop practical solutions to strengthen Nigeria’s Post Clearance Audit framework.
Key areas of focus, he said, include risk-based targeting, case and registry management, quality assurance, standardisation, and the deployment of integrated audit systems.
“Effective Post Clearance Audit enables Customs to move beyond transaction-based controls to a strategic compliance management approach that strengthens revenue assurance, facilitates legitimate trade, promotes transparency, and enhances public confidence,” Olomu stated.
He commended Comptroller-General Adeniyi for prioritising capacity development and institutional reforms, while also acknowledging the World Bank and other development partners for their continued support towards Customs modernisation efforts.
Olomu urged participants to maximise the opportunity by actively engaging throughout the programme and translating lessons learned into measurable operational improvements.
Also speaking, the World Bank Task Team Lead, Moses Kajubi, said the mission was designed to deepen the capacity of Post Clearance Audit officers through exposure to modern customs practices, practical audit tools, and internationally recognised methodologies.
Kajubi explained that participants would gain hands-on knowledge of global best practices in case management and compliance monitoring, which can be adapted to Nigeria’s customs environment.
He stressed the need for greater adoption of technology, structured case management systems, and data-driven decision-making to improve audit quality, compliance outcomes, and trade facilitation.
“This engagement will equip participants with practical tools and global best practices that can be applied directly in the field to improve the effectiveness of Post Clearance Audit operations,” he said.
Expressing optimism about the programme’s impact, Kajubi noted that the initiative would strengthen institutional capacity and accelerate the achievement of the NCS modernisation agenda.
Lead Consultant for the ARMOR Programme, Colonel Aloke Dutt, said the mission seeks to enhance trade facilitation, optimise revenue collection, and improve compliance management through a more structured and harmonised audit framework.
He underscored the importance of standardised audit methodologies, effective monitoring systems, and the integration of data analytics into audit processes to drive accountability and operational efficiency.
Dutt further highlighted the role of technology-driven platforms such as B’Odogwu and the development of Standard Operating Procedures (SOPs) in establishing a competency-based audit system across the Service.
During a technical session, Assistant Comptroller of Customs Muhammad Jubril demonstrated the Post Clearance Audit process on the B’Odogwu platform, showing how officers can initiate audit reviews using Harmonised System commodity codes and other risk indicators.
Closing the session, Comptroller Muhammad Shattima encouraged participants to take full advantage of the training and apply the knowledge acquired towards achieving the strategic objectives of the Nigeria Customs Service.