ABUJA – The House of Representatives has directed the Nigeria Customs Service (NCS) to stop collecting the Comprehensive Import Supervision Scheme (CISS) levy by June 30, 2025, citing a lack of legal backing for the charge.
The directive came on Monday during a 2024 budget performance review and 2025 budget defence session before the House Committee on Customs and Excise. The committee, chaired by Hon. Leke Abejide (ADC, Kogi), raised serious concerns over the legality of the CISS levy, describing it as unauthorized and not backed by any existing law.
“This Committee is aware that CISS has no legal foundation. It is not contained in any law passed by this parliament,” Abejide said. He further described the 7% cost of collection retained by the Customs as illegal.
Lawmakers also questioned why Customs had recorded zero income from the CISS levy in 2024, even though it had been listed as a funding source for personnel, overhead, and capital projects. Abejide expressed frustration that despite generating ₦6.11 trillion in 2024 — surpassing its target of ₦5.08 trillion — Customs still underperformed in funding its basic obligations, with expenditures for personnel, overhead, and capital projects falling below 50%.
Rep. Awaji-Inombek Abiante (PDP, Rivers) also criticised the continued collection of the levy, calling it a “military-era relic” not ratified by any democratic legislature. “Why are you still operating the illegal 1%?” he asked.
In response, Comptroller-General of Customs, Adewale Adeniyi, admitted the service had not received revenue from the CISS in 2024 and said the agency was engaging stakeholders on the issue. “The issue was flagged last year, and we are still working on it,” he said.
Abejide, however, was firm in his response, warning the service to stop all CISS-related collections by the deadline or face legal consequences. “By June 30, 2025, you must stop collecting the CISS. The only legal revenue base is the 4% Free-On-Board (FOB) as stipulated in the Nigeria Customs Service Act, 2023,” he stated.
The committee also raised concerns over continued payments to Web Fontaine, a private firm contracted for automation services, despite Customs handling many of those functions internally.
In closing, Adeniyi outlined the service’s strategies to boost revenue and reduce leakages, including intensified anti-smuggling operations, tax policy reviews, and improved operational efficiency through expanded training and recruitment.
The decision underscores the House’s push for transparency and legal compliance in revenue collection as Nigeria seeks to reform its fiscal systems.
