MU LEKA HUKUMAR CUSTOMS
We Investigate. We Ask Questions. We Explain What the Law Says.
EPISODE 4
WHEN CUSTOMS SEIZES GOODS, THE STORY DOES NOT END THERE
In our previous episode, we examined the important distinction between seizure, detention, forfeiture, condemnation and disposal.
A seizure does not automatically mean that goods have been forfeited, while forfeiture does not automatically mean that the goods have already been disposed of.
The Nigeria Customs Service Act 2023 provides procedures governing the legal status of goods seized by the Service.
The process can broadly be understood as:
SEIZURE → NOTICE → CLAIM → CONDEMNATION/FORFEITURE → DISPOSAL
But what happens at each stage, and what safeguards are expected before seized goods can finally leave Customs control?
NOTICE AND THE RIGHT TO CLAIM
The Nigeria Customs Service Act 2023 provides for notice of seizure to a person known to have been the owner of the seized item, subject to exceptions set out in the law.
The Schedule to the Act provides for 30 days’ notice of seizure and the grounds for the seizure in applicable circumstances.
A person claiming that seized or forfeited goods are not liable to forfeiture may submit a written claim within the period prescribed by the Act. The Service may, at its discretion, extend the period for making such a claim.
Where the relevant period expires without a claim, or where the requirements for a valid claim are not satisfied, the item may be deemed to have been condemned as forfeited under the procedure provided by the Act.
This distinction is important:
SEIZURE IS NOT THE SAME AS FORFEITURE.
The legal status of the goods must be established before the next stage can properly take place.
WHAT HAPPENS AFTER FORFEITURE?
Once goods reach the appropriate stage of forfeiture or condemnation, the next question is disposal.
However, not every forfeited item necessarily follows the same disposal route.
Depending on the nature and legal status of the goods, as well as the applicable law and procedure, disposal may involve sale, auction, tender, destruction or another lawful method.
This raises several important questions for public accountability:
• What is the legal status of the goods before disposal?
• Was the required notice properly issued?
• Was there an opportunity for a legitimate claimant to make a claim?
• What authority approved the forfeiture or disposal?
• Was the required public notice issued where applicable?
• How was the value or reserve price determined where applicable?
• How was the bidding process conducted?
• How were successful bidders required to make payment?
• How were the goods eventually released?
• What happens when a court later nullifies a forfeiture or auction?
THE CUSTOMS E-AUCTION SYSTEM
The Nigeria Customs Service operates an official electronic auction platform for applicable Customs auction activities.
According to the official e-Auction platform, prospective participants require a valid Tax Identification Number (TIN), an email address linked to the TIN and a telephone number. The platform also provides for an administrative charge and bidding fees.
The published terms also state that bidders cannot bid for more than two items within a bidding window. They further exclude Nigeria Customs Service officers from participating and prohibit the owner of a seized item from bidding for that same item.
The official platform also warns members of the public against auction fraud and states that payments for successful bids should not be made through personal bank accounts or unofficial channels.
These rules make one issue particularly important for public scrutiny:
IS EVERY STAGE OF THE AUCTION PROCESS CONDUCTED IN ACCORDANCE WITH THE PUBLISHED RULES AND THE APPLICABLE LAW?
A COURT CASE THAT RAISES IMPORTANT QUESTIONS
On 10 September 2026, the Federal High Court in Lagos, presided over by Justice Ibrahim Kala, nullified the forfeiture and auction of 19 containers of agricultural machinery belonging to Rahmaniyya Rice Limited.
The court ordered the immediate return of the containers and awarded ₦5 million in costs against the Nigeria Customs Service Board.
The case concerned goods which the court found had already been cleared and released to the importer.
The ruling is important because it demonstrates that the legal status and circumstances surrounding particular goods can determine whether Customs’ subsequent forfeiture and auction actions can stand.
It should not, however, be interpreted as abolishing the Nigeria Customs Service’s general legal powers relating to seizure, forfeiture or auction. The judgment dealt with the specific circumstances of the 19 containers in that case.
THE BIGGER QUESTION
The issue is therefore not simply how many goods Customs has seized.
The bigger question is what happens to those goods afterwards.
If goods are seized, the public interest requires a clear legal trail showing, where applicable:
SEIZURE
→ NOTICE
→ CLAIM
→ FORFEITURE/CONDEMNATION
→ AUTHORIZATION
→ DISPOSAL
→ RELEASE OR FINAL DISPOSITION
Every stage raises questions of legality, transparency and accountability.
OUR INVESTIGATIVE QUESTION
After Customs seizes goods and those goods reach the stage of forfeiture:
ARE ALL THE LEGAL STEPS COMPLETED BEFORE THE GOODS ARE DISPOSED OF?
This is where public understanding becomes important.
A Customs seizure may attract headlines, but the final legal status and destination of seized goods also deserve scrutiny.
NEXT EPISODE
In Episode 5, Alfijir Labarai will examine the Customs e-Auction process more closely — from registration and eligibility to bidding, restrictions, payment, winning a bid, release of goods and how members of the public can distinguish an authentic Customs auction notice from false announcements circulating on social media.
ALFIJIR LABARAI
MU LEKA HUKUMAR CUSTOMS
“We Investigate. We Ask Questions. We Explain What the Law Says.”
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