Customs offences are not just about banned goods; they are often about paperwork errors that the B’Odogwu system interprets as revenue evasion. In 2026, the Nigeria Customs Service uses a ‘Penalty Schedule’ that is automatically triggered by the system.
Common 2026 Offences
- Under-Valuation: Declaring a product is worth $1,000 when the global benchmark says $5,000. Penalty: A Debit Note (DN) for the difference plus a 25% administrative charge.
- Incorrect HS Code: Using a 5% code for a 20% item. Penalty: Seizure of the goods or a ‘heavy’ fine of up to ₦1,000,000 per container.
- Breaking Customs Seal: Opening a container before the Joint Inspection team arrives. Penalty: Minimum fine of ₦2,000,000 and possible license suspension for the agent.
How to Avoid Penalties
- Honest Valuation: Use realistic prices on your Commercial Invoice.
- Verify HS Codes: Use the 2026 Trade Hub portal to check your classification.
- Keep Records: Be ready for a Post-Clearance Audit.
Conclusion
Penalties in 2026 are designed to be more expensive than the duty itself. By being transparent and thorough, you save money in the long run. If your goods have already been flagged, read our guide on Resolving Seizure Issues.