The Nigeria Customs Service (NCS) has announced plans to introduce a four per cent Free On Board (FOB) levy on imported goods, replacing the existing seven per cent federation account collection and one per cent Comprehensive Import Supervision Scheme (CISS) fee.
Comptroller General of Customs, Adewale Adeniyi, disclosed the development during a stakeholders’ engagement in Lagos, stating that the new levy is part of broader reforms under the Customs modernisation programme. The reforms are anchored on the newly developed, indigenous digital clearance system, known as the B’Odogwu Platform.
According to Adeniyi, the four per cent FOB levy calculated based on the value of imported goods up to the port of loading will streamline revenue collection and promote efficiency in trade processing without increasing the financial burden on importers.
“At the heart of our transformation is the B’Odogwu platform. We need sustainable funding to elevate it to global standards. That is why the 4 per cent FOB levy is being introduced — not to burden importers, but to enable innovation and efficiency,” he said.
The new platform, officially named the Unified Customs Management System (UCMS), is gradually replacing the current NICIS II system. Adeniyi noted that B’Odogwu is designed to eliminate operational bottlenecks and support transparent, technology-driven clearance processes.
He also emphasised that the implementation of the FOB levy has legal backing, having been included in the Customs Act of 2023. “The four per cent is not new. God bless the soul of the late President Muhammadu Buhari, who saw the need for extra funding and included the provision in the new Act,” he added.
Adeniyi appealed to stakeholders for their cooperation and understanding, noting that similar levies are standard in other countries that have successfully modernised their Customs services.
“Now that Nigeria chairs the World Customs Organization (WCO) Council, we will showcase B’Odogwu to the world. We want to prove that Nigeria has the capacity and competence to develop indigenous technologies that enhance trade facilitation and revenue generation,” he said.
He reassured stakeholders that there would be no additional charges beyond the 4 per cent FOB, which now fully replaces the earlier one per cent CISS and seven per cent Customs collection from the federation account.


