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Customs Revenue Optimization in Nigeria: Reviewing the Effectiveness of Tariff Reforms, Valuation Policies, and Compliance Mechanisms

Customs revenue constitutes a critical component of Nigeria’s fiscal architecture, yet persistent leakages arising from under-valuation, tariff manipulation, HS misclassification, digital system vulnerabilities, and low compliance behaviour continue to undermine revenue performance. This study evaluates the effectiveness of tariff reforms, customs valuation procedures, HS classification reforms, and digital modernization initiatives—particularly NICIS II, CAPPS, scanners, and e-invoicing—in enhancing revenue optimization within the Nigeria Customs Service (NCS). Using a policy review combined …

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Advanced Multidisciplinary Research and Studies
Date	2026-02-19
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.62225/2583049x.2026.6.1.5859
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7133333561`

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Customs Revenue Optimization in Nigeria: Reviewing the Effectiveness of Tariff Reforms, Valuation Policies, and Compliance Mechanisms. OpenAlex research, 2026. Vero Archive, record openalex:W7133333561.