MU LEKA HUKUMAR CUSTOMS
EPISODE 6
Nigeria Customs Service (NCS) operates an electronic auction system through which eligible members of the public can bid for goods offered for disposal under the applicable legal and administrative procedures.
However, beyond the registration process, bidding requirements and payment procedures, an important public accountability question remains: how are the proceeds generated from the Customs e-auction system recorded, accounted for and audited?
In this sixth edition of Alfijir Labarai’s Mu Leka Hukumar Customs investigative series, we examine available official records, relevant legal provisions and public statements concerning the accounting and auditability of e-auction proceeds.
The purpose is not to allege financial misconduct, but to establish what publicly available records show and identify areas where further official clarification would help the public understand the system.
NCS REPORTS OVER ₦1.34 BILLION IN E-AUCTION PROCEEDS IN THE FIRST HALF OF 2024
The Nigeria Customs Service’s Performance Report: Second Quarter and Half Year 2024 records a total of ₦1,343,607,394.17 generated through e-auction activities between January and June 2024.
According to the report, the proceeds were distributed as follows:
– First Quarter (January–March 2024): ₦415,205,871.14.
– Second Quarter (April–June 2024): ₦928,401,523.03.
The two figures add up to the reported half-year total of ₦1.343 billion.
This is an official figure published by the Service. However, understanding the amount reported is only one part of the accountability process. Public access to clear records of receipts, accounting treatment, remittances where applicable and audit findings would help explain how the proceeds are managed after an auction is concluded.
It is also important to distinguish the value assigned to auctioned goods from the actual proceeds generated by their sale. The Duty Paid Value (DPV) of goods is not, by itself, proof of the amount realised through an auction.
HOUSE COMMITTEE SEEKS DETAILED AUCTION RECORDS
A report published on March 3, 2026, stated that the House of Representatives Committee on Finance sought detailed information from the Nigeria Customs Service concerning revenue performance and records relating to auctions, contractor registration and exports for the period covering 2023 to 2025.
The report also stated that the committee requested details of auction goods and proceeds as part of its scrutiny of the Service’s revenue records.
Such requests are relevant to public accountability because detailed records can help lawmakers assess reported revenue, understand the composition of receipts and compare the information supplied by an agency with its official financial reports.
However, a request for records or clarification does not, in itself, establish that funds are missing or that any wrongdoing has occurred.
WHAT DOES THE NIGERIA CUSTOMS SERVICE ACT 2023 SAY?
The Nigeria Customs Service Act 2023 provides a legal framework for the Service’s financial administration and accountability.
Section 20 addresses the keeping of proper accounts and the audit of the Service’s accounts. Section 21 addresses the annual report on the Service’s activities and administration, including audited accounts and the auditor’s report.
These provisions make financial records and auditing important elements of institutional accountability.
For the e-auction system, the central issue is how the proceeds are captured within the Service’s accounting records and how the relevant records can be examined through the applicable audit and reporting processes.
The availability of a published auction revenue figure is useful, but it does not replace the need for complete financial records and appropriate auditing.
FISCAL RESPONSIBILITY COMMISSION RAISES CONCERNS OVER AUDITED ACCOUNTS
On July 22, 2026, the Fiscal Responsibility Commission (FRC) published a notice stating that the Nigeria Customs Service had not submitted audited financial statements since 2019.
The Commission described the situation as a breach of the Fiscal Responsibility Act 2007. The notice also reported that the NCS Comptroller of Accounts, Amedu O., acknowledged communication gaps and assured the Commission that steps would be taken to submit the outstanding audited accounts.
This development raises a broader question about the availability and timeliness of audited financial information from the Service.
Nevertheless, the issue must be properly distinguished from the specific question of e-auction proceeds. The FRC notice concerns the Service’s audited financial statements generally; it does not, on its own, establish that e-auction proceeds are missing, improperly recorded or mismanaged.
A clear understanding of the relationship between e-auction receipts and the Service’s overall financial statements would require access to the relevant accounting records and audit documentation.
TOTAL CUSTOMS REVENUE IS NOT THE SAME AS E-AUCTION PROCEEDS
One distinction is essential to understanding the issue.
The Nigeria Customs Service receives revenue from different sources, including import duties, excise duties and fees. E-auction proceeds are a separate category that should be examined using records specific to auction transactions.
Consequently, a general Customs revenue figure cannot automatically be treated as the amount generated by e-auction activities.
A meaningful assessment requires clear information about the period covered, the amount generated through auctions, how the receipts were recorded and how the figures relate to the Service’s published financial reports.
Without such distinctions, comparing different revenue figures could produce misleading conclusions.
ALFIJIR LABARAI SEEKS OFFICIAL CLARIFICATION
As part of this investigation, Alfijir Labarai sent a request for clarification to the Nigeria Customs Service’s Public Relations Department by email. The publication subsequently followed up through the Service’s official WhatsApp platform.
The request sought clarification on the accounting and accountability arrangements for e-auction proceeds.
However, one week after the request was sent, Alfijir Labarai had not received a response addressing the questions raised as of the time this report was completed.
The absence of a response by the publication deadline should not be interpreted as a refusal by the Service to provide information or as evidence of wrongdoing.
Alfijir Labarai remains open to receiving the Service’s response and will update this report if additional explanations or relevant documents are provided.
PUBLIC RECORDS AND AUDITABILITY MATTER
Available official information establishes that the Nigeria Customs Service reported more than ₦1.34 billion in e-auction proceeds for the first half of 2024. Separate public reporting indicates that lawmakers sought detailed auction-related records, while the Fiscal Responsibility Commission raised concerns about the submission of the Service’s audited financial statements.
These developments make transparency, proper record-keeping and timely auditing important subjects for public scrutiny.
The central question is not whether the available information proves that money has been lost. It does not. The question is whether the public can access sufficiently clear and verifiable information to understand how e-auction proceeds are recorded, accounted for and covered by the Service’s financial reporting and audit arrangements.
Clear official explanations and accessible financial records would help lawmakers, researchers, journalists and members of the public assess the system on the basis of evidence rather than speculation.
Alfijir Labarai will continue to follow the issue and welcomes a response from the Nigeria Customs Service.
MU LEKA HUKUMAR CUSTOMS
We examine. We ask. We explain what the law says.
Sources and references
1. Nigeria Customs Service, Performance Report: Second Quarter and Half Year 2024:
2. Nigeria Customs Service Act
3. Report on the House of Representatives Committee on Finance and Customs records, published March 3, 2026
4. Fiscal Responsibility Commission,
5. Nigeria Customs Service e-Auction portal
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