Customs Hqts Cracks Down on Imported Vehicle Fraud At Area Commands, Reads Riot Act to Valuation Officers
By DAPO OLAWUNI
The Nigeria Customs Service (NCS) has issued a stern directive to its valuation officers across all commands, signaling a renewed crackdown on the underpayment of duties on imported vehicles.
The move, outlined in an internal memo signed by Deputy Comptroller General C.K. Niagwan on behalf of the Comptroller-General of Customs, aims to ensure strict adherence to Sections 69-74 of the Nigeria Customs Service Act, 2023, which governs the valuation of goods.
The new circular, sighted by DAILY TREND, dated 22nd of July 2025, mandates significant changes to the valuation process for imported vehicles, with clear consequences for non-compliance.
Following the circular, our correspondent at the port on Tuesday gathered that clearance of vehicles in the category of 846 (Non-standard VIN) have been placed on hold.
The Customs High Command through its directive had also stated that all officers in charge of Valuation units of various commands. must seek approval from Customs Headquarters for the valuation of all imported vehicles manufactured from 2024 onwards.
This centralized control aims to ensure consistency and prevent arbitrary valuations.
“All O/Cs Valuation must recourse to Headquarters for value on imported vehicles manufactured as from year 2024.
“All imported new vehicles requires the acquisition of Pre-arrival Assessment Report (PAAR). Note that Used vehicles are
vehicles that meet the criteria specified in the additional Note to Chapter 87 of the CET
“In this Chapter, a used vehicle refers
to a vehicle which has been used, aged more than six (6)months from the date of first registration or have been driven for 6000 kilometres or more
“Vehicles with standard VIN must not be cleared using additional Code 846. For the avoidance of doubts, the special procedure with additional code 846 was aimed at aiding the clearance of vehicles without standard VINs.
“Consequently, all O/Cs Valuation and the Releasing Officers found
in breach of the content of this circular shall be severely sanctioned” the circular warned.
