A seizure is not always a dead end, but under the Nigeria Customs Service Act 2023, the clock is ticking. If your goods have been seized at a port or border post in 2026, you have exactly 30 days to act before the items are legally forfeited and auctioned.
Step 1: Get the ‘Notice of Seizure’
Do not rely on hearsay. Your agent must obtain the official Notice of Seizure. This document contains the “Reason Code” (e.g., False Declaration, Prohibited Item, or Under-Valuation). Without this document, you cannot file an appeal.
Step 2: File a ‘Notice of Claim’
Within 30 days, your lawyer or licensed agent must file a formal Notice of Claim in writing. This states that you intend to contest the seizure. If you miss this window, the goods are deemed “condemned” and will be disposed of by the government.
Step 3: Seek Administrative Release
If the error was a genuine mistake (e.g., a wrong HS Code without intent to defraud), you can petition the Comptroller-General for Administrative Release. You will likely pay a penalty and the duty difference, but you will get your goods back.
Step 4: Court Escalation
If Customs rejects your claim, your last resort is the Federal High Court. In 2026, the new Act has clarified these procedures, making the process more predictable for legitimate businesses.
Conclusion
Prevention is better than a legal battle. Always verify your permits (SONCAP/NAFDAC) before shipping. If you find yourself in a bind, read our Compliance Checklist to see where you might have gone wrong.