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Customs, World Bank Join Forces to Strengthen Audit System, Boost Revenue

The Nigeria Customs Service (NCS), in partnership with the World Bank Group, has launched a two-week Technical Assistance Mission on Post Clearance Audit (PCA) under the Accelerated Revenue Mobilisation Reform (ARMOR) Programme, aimed at strengthening compliance management, revenue assurance, and trade facilitation through modern audit practices.
The workshop, which commenced on June 1 and will run until June 12, 2026, is being held at the Service Headquarters in Maitama, Abuja.
Representing the Comptroller-General of Customs, Adewale Adeniyi, Assistant Comptroller-General Babatunde Olomu described the initiative as a major milestone in advancing the Service’s modernisation agenda and reinforcing its position as a technology-driven, intelligence-led, and globally competitive customs administration.
According to Olomu, modern customs operations increasingly depend on intelligence-led, risk-based, and post-clearance interventions that encourage voluntary compliance while facilitating legitimate trade and economic growth.
He noted that the mission provides a strategic opportunity to evaluate existing procedures, identify operational gaps, adopt international best practices, and develop practical solutions to strengthen the Service’s Post Clearance Audit framework.
Olomu identified key focus areas of the engagement to include risk-based targeting, case management, registry management, quality assurance, standardisation, and integrated audit systems.
He emphasised that an effective Post Clearance Audit system enables Customs to move beyond transaction-based controls towards a broader compliance management approach that enhances revenue collection, promotes transparency, facilitates trade, and strengthens public confidence.
“This mission presents a valuable opportunity to critically assess our existing processes, identify gaps, learn from international best practices, and develop practical solutions that will strengthen our PCA framework and overall compliance management system,” he said.
The Assistant Comptroller-General also commended the Comptroller-General for prioritising modernisation and capacity development while appreciating the World Bank and other development partners for their continued support of Customs reforms.
He urged participants to actively engage throughout the programme and translate the knowledge gained into measurable improvements in operational performance.


Speaking during the opening session, World Bank Task Team Lead, Moses Kajubi, said the mission is designed to strengthen the capacity of Post Clearance Audit officers through exposure to modern customs practices, practical audit tools, and globally recognised methodologies.
Kajubi explained that participants would gain insights into international best practices, case management techniques, and compliance management strategies that can be adapted to Nigeria’s customs environment.
He stressed the importance of leveraging technology, structured case management systems, and data-driven decision-making to improve audit quality, compliance monitoring, and trade facilitation outcomes.


“This engagement will equip participants with practical tools and global best practices that can be applied directly in the field to improve the effectiveness of Post Clearance Audit operations,” Kajubi stated.
He expressed confidence that the programme would strengthen institutional capacity and contribute significantly to the Nigeria Customs Service’s modernisation objectives.
Lead Consultant for the ARMOR Programme, Colonel Aloke Dutt, said the mission is focused on enhancing trade facilitation, optimising revenue generation, and improving compliance management through a more structured and harmonised Post Clearance Audit framework.
He underscored the need for standardised audit methodologies, robust monitoring mechanisms, and the integration of data analytics into audit processes to improve accountability and operational efficiency.
Dutt also highlighted the importance of deploying technology-driven solutions, including the B’Odogwu platform, alongside the development of Standard Operating Procedures (SOPs) to support a competency-based audit system across the Service.
During a technical session, Assistant Comptroller of Customs Muhammad Jubril demonstrated the Post Clearance Audit process on the B’Odogwu platform, showing how officers can initiate audit reviews using Harmonised Commodity Codes and other risk indicators.
In his closing remarks, Comptroller Muhammad Shattima encouraged participants to maximise the opportunities provided by the workshop and apply the knowledge acquired towards achieving the strategic objectives of the Nigeria Customs Service.

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