The Nigeria Customs Service (NCS), in partnership with the World Bank Group under the Accelerated Revenue Mobilisation Reform (ARMOR) Programme, has concluded a two-week Technical Assistance Mission on Post Clearance Audit (PCA), marking a significant step towards strengthening compliance management, revenue assurance, and trade facilitation through modern audit practices.
The programme, held from June 1 to 12, 2026, focused on enhancing the Service’s capacity to implement intelligence-driven, risk-based, and internationally compliant post-clearance audit systems.
Representing the Comptroller-General of Customs at the closing ceremony, the Deputy Comptroller-General of Customs in charge of Human Resource Development, Tijjani Abe, reaffirmed the Service’s commitment to strengthening Post Clearance Audit as a modern control mechanism for promoting voluntary compliance, facilitating legitimate trade, and safeguarding government revenue.
He stressed that effective customs administration requires intelligence-led, risk-based, and globally compliant PCA systems capable of supporting efficient trade while protecting national revenue.
“The true measure of success will not be the completion of this programme, but the extent to which the knowledge acquired translates into improved performance, stronger compliance outcomes and enhanced service delivery,” Abe said.
He also reaffirmed the Service’s commitment to sustaining collaboration with the World Bank Group, the World Customs Organisation (WCO), and other development partners.
Earlier, the Assistant Comptroller-General of Customs in charge of Post Clearance Audit, Babatunde Olomu, expressed optimism about the future of PCA within the Service, noting that the technical sessions had laid a solid foundation for institutional and operational reforms.
“The experiences exchanged and outputs developed during this mission will undoubtedly serve as catalysts for a new era of PCA modernisation and development in the NCS. These are not mere administrative instruments; they are the building blocks of a risk-intelligent and internationally compliant PCA system,” he said.
Participants at the mission presented several key deliverables developed during the programme, including draft Standard Operating Procedures (SOPs), a Case File Management System, trader segmentation logic, audit checklists, registry management systems, and quality assurance frameworks.
The team also unveiled an annual audit plan covering 30 audit cases across the Customs Headquarters and three operational zones, with implementation scheduled within a 45-day timeline.
Speaking on behalf of the World Bank Group, Task Team Lead Moses Kajubi commended the outcomes of the mission, emphasising that the success of Post Clearance Audit reforms depends not only on technical tools and processes but also on sustained institutional backing and continuous capacity development.
“For PCA to deliver value, we do not only need tools and processes; institutional support and continuous capacity building are equally important,” Kajubi said, reaffirming the World Bank’s commitment to supporting the Nigeria Customs Service in implementing the reforms and strengthening institutional capabilities.
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