Trade disputes in 2026 are no longer settled through informal negotiations. The Nigeria Customs Service Act (NCSA) 2023 has institutionalized a clear, hierarchical process for contesting decisions. Whether it’s a dispute over HS Codes or valuation, you now have a legal roadmap to justice.
The 2026 Appeal Hierarchy
- Area Controller Level: Your first point of call. Most disputes regarding physical examination findings are resolved here through a formal letter of protest.
- Customs Governing Board: Under Section 7 of the NCSA 2023, the Board now has a mandate to review policy-level disputes. If the Area Command sticks to its decision, you can appeal to the Board via the National Single Window.
- Federal High Court: If administrative remedies fail, the law allows you to seek judicial review. Note that in 2026, you must file your claim within 30 days of the final administrative decision.
The ‘Payment Under Protest’ Rule
To avoid demurrage while a dispute is ongoing, the 2026 B’Odogwu system allows you to ‘Pay Under Protest.’ You pay the disputed amount to release your goods, then continue the appeal for a refund (Duty Drawback).
Conclusion
In 2026, the key to winning a dispute is documentation. For more on the paperwork that wins cases, see our 2026 Documentation Checklist.