This book presents a rigorously grounded examination of smuggling and revenue generation within the Nigeria Customs Service (NCS), situating the analysis in Nigeria’s political economy of borders and trade. Drawing on enforcement data from 2015 to 2024, legal frameworks such as the Nigeria Customs Service Act 2023, and case studies from Seme, Idiroko, Jibia, and other ports, the study examines how illicit trade erodes fiscal capacity and distorts domestic production.
The discussion engages comparative analysis from Africa, Europe and Asia, while remaining attentive to Nigeria’s institutional constraints. Evidence from NCS annual reports, International Monetary Fund (IMF) studies, and World Customs Organisation (WCO) assessments is used to link smuggling dynamics with tariff evasion and security risks. Finally, this book was derived from the author’s individual research project, which emerged as the Best Individual Research of 2024 during his participation in Senior Executive Course (SEC) 46 at the National Institute for Policy and Strategic Studies (NIPSS), Kuru, Jos, Plateau State.
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