Duplication of Single Window System in NCS Act Threatens Cargo Clearance Efficiency
Licensed customs agents have raised alarms over what they describe as the duplication of the National Single Window (NSW) system in both the Nigeria Customs Service Act 35 of 2023 and the Tax Administration Act 5 of 2025. In a petition to President Bola Ahmed Tinubu dated March 20, 2026, the agents warned that this overlap could significantly increase the cost of doing business at Nigeria’s ports.
Lucky Amiwero, National President of the National Council of Managing Directors of Licensed Customs Agents (NCMDLCA), said the NSW, unveiled earlier this week and set to go live today, replicates provisions already outlined in the Customs Act and could contradict international trade agreements. According to him, the duplication risks undermining the efficiency and transparency that the NSW was originally designed to promote.
Citing the International Convention on Trade Facilitation (TFA), Amiwero explained that the Single Window should serve as a streamlined platform for traders and customs agencies. “The NSW should promote trade facilitation in line with international standards,” he said, referencing section 4(d) of the NCS Act. “But the current duplication risks creating legal contradictions and operational inefficiencies.”
Amiwero emphasized that the Nigeria Customs Service Act already empowers the NCS to develop and operate an electronic single-entry portal for import, export, and trade transactions. He added that the Service is the legally designated lead agency for information exchange between government bodies and traders, not the revenue service. The current NSW implementation, he argued, encroaches on this mandate, leading to potential multiple charges and unnecessary delays for importers.
In conclusion, the customs agents urged the federal government to suspend the NSW rollout immediately. “If left unchecked, the duplication will raise port clearing costs, divert goods to neighboring countries, and discourage foreign direct investment,” Amiwero warned. The NCMDLCA called for a review to ensure the NSW aligns with both Nigerian law and international trade facilitation standards, protecting businesses and investors alike.
source: This day