MU LEKA HUKUMAR CUSTOMS
“Let Us Examine. Let Us Ask. Let Us Explain What the Law Says.”
EPISODE 5
8 OCTOBER 2026 — ALFIJIR LABARAI
In Episode 4, Alfijir Labarai examined what happens after goods are seized by the Nigeria Customs Service (NCS), focusing on the difference between seizure, forfeiture, condemnation and disposal.
We established that forfeiture does not automatically mean that the goods have already been disposed of.
Once goods become eligible for lawful disposal, auction may be one of the methods available under the applicable rules. This brings us to the Customs e-Auction system.
REGISTRATION: WHAT DOES A PROSPECTIVE BIDDER NEED?
According to the official Nigeria Customs Service e-Auction portal, a prospective bidder needs a valid Tax Identification Number (TIN), an active email address linked to the TIN, and a phone number.
The portal also provides for a non-refundable ₦1,000 administrative charge. Each bid attracts a ₦1,000 participation fee.
HOW DOES THE BIDDING WORK?
Goods available for auction are listed on the official e-Auction platform.
The auction window has a dwell time of six hours. A participant may bid for a maximum of two items within a bidding window, while being allowed to place repeated bids on those selected items.
The goods are auctioned on an “as is” basis, meaning that the bidder accepts the applicable condition of the item and cannot subsequently request replacement or refund on that basis.
WHO IS NOT ALLOWED TO BID?
The official terms contain restrictions aimed at preventing certain conflicts of interest.
Officers of the Nigeria Customs Service are excluded from participating in the auction.
The owner of a seized item is also excluded from bidding for that same item.
The official terms further state that an owner of overtime cargo who has evidence of payment of duty and other charges may have priority over a successful bidder, provided the cargo has not left Customs control.
WHAT HAPPENS AFTER A SUCCESSFUL BID?
Winning an auction does not by itself mean that the bidder can immediately collect the goods.
The successful bidder must complete the required payment and documentation before the goods can be claimed.
The official portal lists documents that may be required, including evidence of a paid assessment and bank receipt where applicable, identification, and a notarised letter where an authorised representative is collecting the goods.
AN IMPORTANT ISSUE IN THE OFFICIAL AUCTION TERMS
Our review of the official Customs e-Auction portal identified more than one difference in the timelines stated for successful bidders.
One section states that a successful bidder shall make payment within five working days.
Another section states that a successful winner has three days to make payment and seven days from the date of payment to remove the item.
The same terms also state that any auction item not removed from the warehouse within ten days from the date of payment shall revert to its pre-bidding status.
These provisions appear together on the official portal.
This therefore raises a question that requires clarification from the Nigeria Customs Service:
WHICH PAYMENT AND COLLECTION DEADLINES ARE CURRENTLY APPLICABLE TO SUCCESSFUL E-AUCTION BIDDERS?
THE PUBLIC MUST ALSO BEWARE OF FAKE AUCTIONS
The official Customs e-Auction platform warns members of the public against fraudulent auction offers and unauthorised payment channels.
Customs states that it will not request payment for won auctions through personal bank accounts or unofficial channels, and that no gratification or facilitation fee is required to secure a successful bid.
Members of the public should therefore verify auction information through the official Customs e-Auction platform and recognised Customs communication channels before making payments.
THE PROCESS AT A GLANCE
REGISTRATION
TIN + EMAIL + PHONE
PAYMENT OF ADMINISTRATIVE CHARGE
PAYMENT OF PARTICIPATION FEE
BIDDING
WINNING BID
PAYMENT
DOCUMENTATION
COLLECTION OF GOODS
THE CENTRAL QUESTION
From registration to collection of goods:
DOES THE CUSTOMS E-AUCTION SYSTEM PROVIDE THE PUBLIC WITH CLEAR AND CONSISTENT INFORMATION ON HOW TO REGISTER, BID, PAY AND COLLECT AUCTIONED GOODS?
In the next episode, Alfijir Labarai will examine what happens to money generated from the disposal and auction of Customs goods.
MU LEKA HUKUMAR CUSTOMS
“Let Us Examine. Let Us Ask. Let Us Explain What the Law Says.”
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