In March 2026, the Nigeria Customs Service (NCS) clarified that all exchange rates used for assessment are pulled directly from the CBN via an API in the B’Odogwu system. However, errors in valuation or ‘Trim Level’ misidentification can still happen. Here is how to fight an unfair assessment.
1. Use the ‘Advance Ruling’ System
The best way to appeal an assessment is to prevent it. In 2026, you can apply for an Advance Ruling before your goods arrive. This gives you a binding decision on your duty rate that the port officers cannot ignore. Read more in our PAAR Guide.
2. Trigger a System Query
If you receive a high assessment, your agent can trigger a ‘Value Query’ on the National Single Window. You must provide:
- The Manufacturer’s Price List.
- Evidence of payment (Telex/Transfer confirmation).
- Comparable assessments for similar goods from the last 90 days.
3. Administrative Review
If the system query is rejected, you can apply for an administrative review at the Customs Headquarters in Abuja. In 2026, this is done through a dedicated digital portal to ensure speed and transparency.
Conclusion
Never accept an assessment that contradicts your Commercial Invoice. For a look at the penalties of wrong declarations, see our Customs Offences Guide.