NCS Past Questions and Answers 2025 Updated Version (350+ Verified Q&A’s)

As a first-timer, preparing for the Nigeria Customs Service (NCS) recruitment test can be overwhelming, especially when you don’t know what to expect. That is why we have carefully compiled over 320 verified and unique past questions and answers to help you succeed.

These questions are drawn from real NCS recruitment examinations and cover every major area, including History & Structure of NCS, Duties & Functions, Laws & Policies, Ranks & Administration, Current Affairs, and NCS in Nigeria’s Economy.

Kindly note that this collection is not just another random set of questions, but it is designed to reflect the actual style, format, and subject areas the NCS focuses on during their aptitude tests. Each question is followed by a clear and accurate answer to guide your understanding and boost your confidence.

With this NCS Past Questions and Answers 2025 Updated version, you will:

• Be able to get yourself used to the exam structure.
• Confidently practice using trusted and helpful materials.
• Secure an edge over thousands of other applicants.

We will have you remember that thousands of people applied for this recruitment exercise, and preparation is the key to passing the NCS aptitude test. Guess what? This free resource gives you exactly what you need.

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SECTION A – HISTORY & STRUCTURE OF NCS

Q1. In what year was the Nigeria Customs Service formally established?
A: 1891

Q2. Who was the first Comptroller of Customs in Nigeria?
A: T.A. Wall (a Briton, 1891)

Q3. The Nigeria Customs Service was originally created under which colonial administration?
A: British Colonial Administration

Q4. What was the primary reason for establishing the Nigeria Customs Service?
A: To collect duties and taxes on imported goods

Q5. The headquarters of the Nigeria Customs Service is located in?
A: Abuja, Nigeria

Q6. Before independence, the Customs Service was under which colonial office?
A: The Department of Customs and Excise, British West Africa

Q7. In which year did Nigeria Customs Service become autonomous under the Ministry of Finance?
A: 1988

Q8. What is the motto of the Nigeria Customs Service?
A: “Justice and Honesty”

Q9. Who is the current Comptroller-General of the Nigeria Customs Service (as of 2025)?
A: Adewale Adeniyi

Q10. Which Nigerian Head of State restructured the NCS into a paramilitary organization?
A: General Ibrahim Babangida (1988 reform)

Q11. What was the first name given to the Customs Service in Nigeria in 1891?
A: Department of Customs and Excise

Q12. Who appoints the Comptroller-General of Customs?
A: The President of Nigeria

Q13. The Nigeria Customs Service has how many administrative zones?
A: 4 Zones (A, B, C, and D)

Q14. Zone A headquarters is located in?
A: Lagos

Q15. Zone B headquarters is located in?
A: Kaduna

Q16. Zone C headquarters is located in?
A: Port Harcourt

Q17. Zone D headquarters is located in?
A: Bauchi

Q18. What is the highest rank in the Nigeria Customs Service?
A: Comptroller-General of Customs

Q19. Which body provides oversight for the NCS in Nigeria?
A: Federal Ministry of Finance and National Assembly (through Committees on Customs)

Q20. When did the Nigeria Customs Service start using a computerized system for trade and revenue?
A: 1997 (ASYCUDA – Automated System for Customs Data)

Q21. The Nigeria Customs Service was transformed into a semi-military organization in which year?
A: 1988

Q22. What is the current staff strength of the Nigeria Customs Service (approx.)?
A: Over 15,000 officers

Q23. Which international body does Nigeria Customs Service align with for global trade standards?
A: World Customs Organization (WCO)

Q24. The Nigeria Customs Service has how many main management departments?
A: 7 Departments

Q25. Who was the Comptroller-General of Customs before Adewale Adeniyi?
A: Hameed Ibrahim Ali (2015–2023)

Q26. What is the official emblem of the Nigeria Customs Service?
A: A green and white shield with an eagle, staff, and crossed axes

Q27. The Nigeria Customs Service was once part of which larger department before independence?
A: Federal Department of Revenue

Q28. What is the paramilitary status of NCS comparable to?
A: Nigeria Immigration Service and Nigeria Security and Civil Defence Corps

Q29. The NCS rank equivalent to a Colonel in the Army is?
A: Comptroller of Customs

Q30. What is the Nigeria Customs Service training school called?
A: Nigeria Customs Training College

Q31. In which year was the Customs and Excise Preventive Service created?
A: 1975

Q32. The Nigeria Customs Service was reorganized under the Civil Reform Decree in what year?
A: 1975

Q33. What is the statutory retirement age for Nigeria Customs Service officers?
A: 60 years or 35 years of service, whichever comes first

Q34. What was the Nigeria Customs Service’s revenue target for 2023?
A: ₦3.67 trillion

Q35. The head of Customs formations in states is called?
A: Area Comptroller

Q36. How many Area Commands does the Nigeria Customs Service operate?
A: 32 Area Commands

Q37. Who was the Comptroller-General of Customs between 2004 and 2008?
A: Jacob Gyang Buba

Q38. What year did Nigeria Customs Service adopt the use of scanners at ports?
A: 2006

Q39. The Nigeria Customs Training College is located in?
A: Ikeja, Lagos

Q40. Which NCS college trains junior officers?
A: Customs Training School, Kano

Q41. Who was the first indigenous Comptroller-General of Customs?
A: Etim Duke (1964)

Q42. What system replaced ASYCUDA in 2013 for trade facilitation?
A: Nigeria Integrated Customs Information System (NICIS)

Q43. What is the customs formation responsible for border patrol called?
A: Federal Operations Unit (FOU)

Q44. Which rank comes immediately below Comptroller-General?
A: Deputy Comptroller-General (DCG)

Q45. How many Deputy Comptroller-Generals usually assist the CGC?
A: 6 DCGs

Q46. What is the function of the Technical Services Department in NCS?
A: Tariff and Trade facilitation

Q47. What is the name of the reform program that automated customs processes in Nigeria?
A: e-Customs Modernization Project

Q48. What is the Customs Strike Force?
A: A special anti-smuggling unit of the NCS

Q49. The official colors of the Nigeria Customs Service are?
A: Green, White, and Grey

Q50. The NCS rank equivalent to Captain in the Nigerian Army is?
A: Superintendent of Customs

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Q51. In which year did the NCS first introduce computerized duty collection?
A: 1997

Q52. How many Comptroller-Generals has Nigeria Customs Service had since inception?
A: Over 20

Q53. The uniform of NCS officers is primarily what color?
A: Grey with green accents

Q54. What is the Customs Intelligence Unit responsible for?
A: Gathering and analyzing trade/security intelligence

Q55. When was Hameed Ali appointed as Comptroller-General of Customs?
A: 2015

Q56. Who was the first female Deputy Comptroller-General in NCS?
A: Grace Adekunle

Q57. Which Nigerian port contributes the highest customs revenue?
A: Apapa Port, Lagos

Q58. The Customs Marine Unit is responsible for?
A: Preventing smuggling and enforcing customs laws on waterways

Q59. The Customs rank equivalent to Major in the Army is?
A: Chief Superintendent of Customs

Q60. When was Adewale Adeniyi confirmed as substantive Comptroller-General?
A: October 2023

Q61. What does the acronym DCG stand for in NCS?
A: Deputy Comptroller-General

Q62. Who supervises the Customs Board?
A: The Minister of Finance

Q63. The NCS has how many major departments at the national headquarters?
A: 7

Q64. What does the acronym ACG stand for in NCS?
A: Assistant Comptroller-General

Q65. What is the minimum rank of an Area Comptroller?
A: Comptroller of Customs

Q66. Which year did Nigeria Customs Service begin implementing NICIS II (trade portal)?
A: 2017

Q67. The customs staff responsible for cargo inspection are called?
A: Examination Officers

Q68. What is the Customs’ enforcement arm for seizing contraband goods?
A: Federal Operations Unit (FOU)

Q69. Which NCS department handles legal matters and prosecutions?
A: Legal Department

Q70. Which international trade agreement heavily influences Nigeria Customs operations?
A: ECOWAS Trade Liberalization Scheme (ETLS)

Q71. What does PTML stand for in Lagos Customs Command?
A: Port & Terminal Multiservices Limited

Q72. What is the major role of Customs at international airports?
A: Preventing smuggling of prohibited goods and collecting duties on imports

Q73. What is the Customs rank equivalent to Lieutenant in the Nigerian Army?
A: Assistant Superintendent of Customs

Q74. When was the Nigeria Customs Service Board inaugurated?
A: 2004

Q75. Who chairs the Nigeria Customs Service Board?
A: Minister of Finance

Q76. Which body recruits into the Nigeria Customs Service?
A: Nigeria Customs Service Board (under Ministry of Finance)

Q77. Which Customs command covers Lagos seaports?
A: Apapa and Tin Can Island Commands

Q78. What is the Customs rank equivalent to Brigadier General in the Army?
A: Assistant Comptroller-General

Q79. How many commands fall under Zone A (Lagos and Southwest)?
A: 10 Commands

Q80. Who was the acting CGC before Adewale Adeniyi’s confirmation?
A: Adewale Adeniyi himself (from May to October 2023)

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SECTION B – FUNCTIONS & DUTIES OF NCS

Q81. What is the primary function of the Nigeria Customs Service?
A: Collection of import and excise duties

Q82. Which function of NCS directly supports Nigeria’s economy?
A: Revenue generation for government expenditure

Q83. Customs officers at land borders are mainly responsible for?
A: Preventing smuggling and ensuring legal trade

Q84. Which NCS unit specializes in seizing illegal imports like drugs and arms?
A: Enforcement/Anti-Smuggling Unit

Q85. What is the role of Customs in international trade?
A: Trade facilitation and enforcement of customs laws

Q86. Which of the following is NOT a function of the Nigeria Customs Service?
A) Collecting revenue
B) Facilitating trade
C) Conducting national elections
D) Combating smuggling
Answer: C – Conducting national elections

Q87. Customs officers collect Value Added Tax (VAT) on imports on behalf of?
A: Federal Inland Revenue Service (FIRS)

Q88. What role does NCS play in border security?
A: Prevents illegal importation/exportation of prohibited goods

Q89. Which customs unit enforces the prohibition list?
A: Federal Operations Unit (FOU)

Q90. Customs’ role in protecting local industries includes?
A: Imposing tariffs on competing foreign goods

Q91. The Nigeria Customs Service works with which agency to control illegal drugs?
A: National Drug Law Enforcement Agency (NDLEA)

Q92. What is the duty of the Tariff and Trade Department?
A: Classifying goods and applying appropriate tariffs

Q93. Customs’ collaboration with SON (Standards Organisation of Nigeria) is to?
A: Prevent the importation of substandard products

Q94. Customs’ collaboration with NAFDAC is to?
A: Prevent illegal importation of fake drugs and consumables

Q95. Which unit of NCS monitors revenue collection from ports?
A: Revenue Unit

Q96. Which customs document is used to declare imported goods?
A: Single Goods Declaration (SGD) form

Q97. Customs’ enforcement of intellectual property rights prevents?
A: Importation of counterfeit goods

Q98. What role does NCS play in national security?
A: Preventing illegal arms and ammunition from entering Nigeria

Q99. Which customs office issues licenses to bonded warehouses?
A: Licensing and Excise Department

Q100. Customs’ trade facilitation helps Nigeria by?
A: Reducing delays at ports and borders

Q101. What is customs’ role in ECOWAS Trade Liberalization Scheme?
A: Ensuring duty-free movement of approved goods within West Africa

Q102. Customs duties collected are paid into which account?
A: Federation Account

Q103. Customs plays a key role in discouraging smuggling through?
A: Border patrols and anti-smuggling operations

Q104. The Export Unit of Customs is responsible for?
A: Processing export goods and ensuring compliance with trade laws

Q105. Customs enforces prohibition of which category of goods?
A: Goods that are dangerous, harmful, or against national interest

Q106. The function of the Valuation Unit in NCS is?
A: Determining the correct value of imported goods for duty payment

Q107. Customs officers stationed at airports primarily handle?
A: Passenger baggage checks and import declarations

Q108. What is a bonded terminal?
A: A customs-approved facility where imported goods are stored pending clearance

Q109. The Anti-Smuggling Task Force is also known as?
A: Customs Strike Force

Q110. Customs’ preventive duty is focused on?
A: Stopping smuggling before goods enter Nigeria

Q111. What is the purpose of import tariffs?
A: To raise revenue and protect local industries

Q112. Which Customs service helps to track revenue leakages?
A: Post Clearance Audit

Q113. Customs’ collaboration with the Navy is aimed at?
A: Combating smuggling on waterways

Q114. Customs’ collaboration with Immigration Service ensures?
A: Proper border management and control of movement

Q115. Customs’ monitoring of transit goods prevents?
A: Diversion of goods meant for other countries into Nigeria illegally

Q116. Which customs department handles excise duties?
A: Excise and Industrial Incentives Department

Q117. Excise duty is charged on?
A: Locally manufactured goods like alcohol and tobacco

Q118. Customs’ function in environmental protection includes?
A: Preventing importation of hazardous waste

Q119. Customs’ trade facilitation role is aligned with which global agreement?
A: WTO Trade Facilitation Agreement

Q120. Which customs procedure ensures goods are released after duty payment?
A: Customs clearance

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Q121. Customs supports Nigeria’s fiscal policy by?
A: Collecting duties and implementing government trade policies

Q122. Which customs department deals with bonded factories?
A: Licensing and Excise Department

Q123. Customs uses scanners at ports to?
A: Detect concealed and undeclared goods

Q124. The Customs Marine Unit mainly patrols?
A: Nigeria’s coastal waters

Q125. Customs contributes to national development mainly through?
A: Revenue generation for government projects

Q126. Customs combats smuggling of petroleum products by?
A: Monitoring border towns and fuel depots

Q127. Customs’ role in import substitution policy is?
A: Imposing duties to discourage over-reliance on imports

Q128. Which customs department ensures compliance with international trade rules?
A: Tariff and Trade Department

Q129. Which goods are exempt from customs duties?
A: Diplomatic goods and goods under special exemptions

Q130. Customs plays a role in public health by?
A: Preventing importation of expired food and drugs

Q131. Customs ensures economic stability by?
A: Regulating imports and preventing revenue loss

Q132. The Customs Excise Unit collects tax on which products?
A: Alcohol, beverages, and cigarettes produced locally

Q133. Customs’ prevention of smuggling supports which Nigerian industries?
A: Agriculture, textile, and manufacturing industries

Q134. Customs works with the Central Bank of Nigeria (CBN) to?
A: Regulate trade-related foreign exchange

Q135. Customs’ monitoring of Free Trade Zones ensures?
A: Compliance with customs regulations inside the zones

Q136. What is a prohibited good?
A: A good that is banned from importation or exportation

Q137. What is a restricted good?
A: A good that requires special permission before import/export

Q138. Customs enforces Nigeria’s import prohibition list on?
A: Goods like rice, second-hand clothes, and frozen poultry

Q139. The anti-smuggling campaign of Customs is often called?
A: Operation Hawk Descend (2015 campaign against poultry smuggling)

Q140. Customs ensures trade facilitation by reducing?
A: Cargo clearance delays at ports

SECTION C – NCS CUSTOMS LAWS, ACTS & POLICIES

Q141. What is the main law guiding the operations of the Nigeria Customs Service?
A: Customs and Excise Management Act (CEMA), Cap C45 LFN 2004

Q142. Under CEMA, customs officers are legally empowered to?
A: Search, seize, and arrest in relation to customs offences

Q143. Which section of CEMA empowers customs officers to enter and search premises?
A: Section 147

Q144. Which section of CEMA empowers customs to seize smuggled goods?
A: Section 167

Q145. The Nigeria Customs Service enforces which government’s fiscal policies?
A: Nigeria’s trade and revenue policies

Q146. What is the penalty for smuggling prohibited goods under CEMA?
A: Forfeiture of goods and possible imprisonment

Q147. Which section of CEMA allows customs officers to bear arms?
A: Section 8

Q148. Which law gives customs power to collect excise duties on locally manufactured goods?
A: Customs and Excise Management Act (CEMA)

Q149. Customs’ tariff regulations are based on which global system?
A: Harmonized Commodity Description and Coding System (HS Code)

Q150. Nigeria’s tariff book is officially called?
A: Common External Tariff (CET)

Q151. The ECOWAS Common External Tariff (CET) was introduced in Nigeria in what year?
A: 2015

Q152. The import prohibition list is enforced under which law?
A: CEMA and Federal Government import policy

Q153. Which law empowers customs to auction seized goods?
A: Section 167 of CEMA

Q154. Which section of CEMA deals with offences relating to false declarations?
A: Section 46

Q155. What is the punishment for false declaration under CEMA?
A: Seizure of goods and prosecution of the offender

Q156. Which government agency regulates Nigeria’s tariff policies with customs?
A: Federal Ministry of Finance

Q157. Customs enforces international trade rules in line with?
A: World Trade Organization (WTO) agreements

Q158. What is the purpose of customs duties?
A: To generate revenue and regulate trade

Q159. Which law governs the licensing of customs agents?
A: Customs Agents Licensing Regulations under CEMA

Q160. What is the penalty for operating without a customs license?
A: Suspension, fines, and seizure of goods

Q161. What is the function of the Import Duty Report (IDR)?
A: To state the payable duty on imported goods

Q162. What does the acronym ETLS stand for in customs policy?
A: ECOWAS Trade Liberalization Scheme

Q163. Goods imported under ETLS are exempted from?
A: Customs duties within ECOWAS countries

Q164. What does the term “duty drawback” mean?
A: Refund of duty paid on imported goods re-exported

Q165. The legal framework for excise duty in Nigeria applies to?
A: Locally manufactured alcohol, tobacco, and luxury goods

Q166. Which Nigerian law bans the importation of frozen poultry products?
A: Federal Government Import Prohibition Order under CEMA

Q167. What does the “Destination Inspection Policy” introduced in 2006 mean?
A: Goods are inspected at Nigerian ports of entry instead of abroad

Q168. What does “Pre-Arrival Assessment Report (PAAR)” mean?
A: A customs document assessing duties before cargo arrives in Nigeria

Q169. PAAR replaced which system?
A: Risk Assessment Report (RAR)

Q170. Customs valuation is based on which international agreement?
A: WTO Customs Valuation Agreement

Q171. What is the penalty for smuggling firearms under Nigerian law?
A: Life imprisonment or severe penalties

Q172. Customs’ enforcement of copyright laws prevents?
A: Importation of pirated books, CDs, and software

Q173. What does the term “temporary importation” mean?
A: Goods imported for a specific period and exempted from duties

Q174. Which law allows customs to patrol Nigeria’s territorial waters?
A: CEMA and Maritime Security Regulations

Q175. What is “Free on Board (FOB)” in customs terms?
A: A valuation method where cost excludes freight and insurance

Q176. What is “Cost, Insurance and Freight (CIF)” in customs terms?
A: A valuation method including cost of goods, insurance, and freight

Q177. Which law empowers customs to issue penalties for under-declaration of goods?
A: CEMA, Section 46

Q178. What is the punishment for concealment of goods under customs law?
A: Seizure of goods and prosecution

Q179. What does “bonded warehouse” mean?
A: A customs-approved warehouse where dutiable goods are stored without payment of duty

Q180. What does “provisional release” of goods mean?
A: Temporary release of goods pending resolution of duty disputes

Q181. What does the term “smuggling” legally mean?
A: Importing/exporting goods without payment of duty or against the law

Q182. Which customs law allows for forfeiture of vehicles used in smuggling?
A: Section 167 of CEMA

Q183. What does “CEMA Section 8” empower?
A: Customs officers to carry arms

Q184. What is the penalty for obstructing a customs officer on duty?
A: Fine or imprisonment under CEMA

Q185. Which Nigerian government policy banned the importation of rice through land borders?
A: Federal Government Trade Policy (2016 ban, reinforced in 2019)

Q186. What does “tariff escalation” mean in customs policy?
A: Higher duties imposed on processed goods than raw materials

Q187. Which body approves changes to Nigeria’s customs tariff?
A: The Federal Executive Council (FEC)

Q188. Which customs law supports e-Customs modernization?
A: CEMA (as amended in 2023 modernization policy)

Q189. Which section of CEMA allows customs to prosecute offenders?
A: Section 174

Q190. Who has the authority to approve duty waivers in Nigeria?
A: The President on the recommendation of the Ministry of Finance

Q191. What is “ad valorem duty”?
A: Duty based on the value of goods

Q192. What is “specific duty”?
A: Duty charged based on quantity/weight, not value

Q193. Which law empowers customs to regulate Free Trade Zones?
A: Nigeria Export Processing Zones Authority Act in conjunction with CEMA

Q194. What is “tariff classification”?
A: Categorizing goods under the correct HS Code for duty purposes

Q195. Which section of CEMA empowers customs to detain persons?
A: Section 150

Q196. What is the main role of customs excise laws?
A: To regulate production and taxation of locally made goods

Q197. Which act gives customs powers over import of cultural artifacts?
A: National Commission for Museums and Monuments Act in collaboration with CEMA

Q198. Which act empowers customs to enforce anti-money laundering at borders?
A: Money Laundering (Prohibition) Act 2011

Q199. What is “customs drawback”?
A: Refund of duties paid on imported goods later re-exported

Q200. What is the official penalty for unauthorized access to customs IT systems?
A: Prosecution under Cybercrime Act in conjunction with CEMA

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SECTION D – RANKS, COMMANDS & ADMINISTRATION OF NCS

Q201. What is the highest rank in the Nigeria Customs Service?
A: Comptroller-General of Customs (CGC).

Q202. Who appoints the Comptroller-General of Customs?
A: The President of Nigeria.

Q203. What rank is directly below the Comptroller-General?
A: Deputy Comptroller-General (DCG).

Q204. How many Deputy Comptroller-Generals usually assist the CGC?
A: Six.

Q205. What is the rank immediately below Deputy Comptroller-General?
A: Assistant Comptroller-General (ACG).

Q206. What is the rank of an officer who heads an Area Command?
A: Comptroller of Customs.

Q207. What is the entry rank for university graduates in NCS?
A: Assistant Superintendent of Customs II (ASC II).

Q208. What is the entry rank for HND holders in NCS?
A: Assistant Superintendent of Customs II (ASC II).

Q209. What is the entry rank for ND or NCE holders?
A: Customs Assistant II.

Q210. What is the entry rank for secondary school leavers in NCS?
A: Customs Assistant III.

Q211. What rank in NCS is equivalent to a Major in the Nigerian Army?
A: Chief Superintendent of Customs (CSC).

Q212. What rank in NCS is equivalent to a Colonel in the Army?
A: Comptroller of Customs.

Q213. What rank is equivalent to a Brigadier-General in the Army?
A: Assistant Comptroller-General (ACG).

Q214. What rank is equivalent to Captain in the Army?
A: Superintendent of Customs (SC).

Q215. What rank is equivalent to a Lieutenant in the Army?
A: Assistant Superintendent of Customs (ASC).

Q216. What is the lowest rank in NCS?
A: Customs Assistant III (CA III).

Q217. Which rank comes before Comptroller of Customs?
A: Deputy Comptroller of Customs (DC).

Q218. Which rank is higher: Chief Superintendent of Customs or Deputy Superintendent of Customs?
A: Chief Superintendent of Customs.

Q219. What is the next promotion rank after Superintendent of Customs?
A: Chief Superintendent of Customs.

Q220. What is the next promotion rank after Assistant Superintendent of Customs I (ASC I)?
A: Deputy Superintendent of Customs (DSC).

Q221. What is the minimum educational requirement for Customs Assistant cadre?
A: Secondary School Certificate (SSCE).

Q222. What is the maximum number of years an officer can serve before compulsory retirement?
A: 35 years.

Q223. What is the retirement age for Customs officers?
A: 60 years.

Q224. Who oversees the Nigeria Customs Service Board?
A: Minister of Finance.

Q225. What is the name of the Customs zone that covers Lagos and Southwest Nigeria?
A: Zone A.

Q226. How many zones does the Nigeria Customs Service have?
A: Four zones (A, B, C, D).

Q227. Where is the headquarters of Zone A located?
A: Lagos.

Q228. Where is the headquarters of Zone B located?
A: Kaduna.

Q229. Where is the headquarters of Zone C located?
A: Port Harcourt.

Q230. Where is the headquarters of Zone D located?
A: Bauchi.

Q231. Which Area Command handles operations at Apapa Port?
A: Apapa Area Command.

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Q232. Which Area Command handles Tin Can Island Port?
A: Tin Can Island Area Command.

Q233. Which Area Command is responsible for Lagos Airport?
A: Murtala Muhammed International Airport Command.

Q234. Which Area Command oversees Seme Border?
A: Seme Area Command.

Q235. Which Area Command is responsible for Onne Port?
A: Onne Area Command.

Q236. Which Area Command oversees Kano?
A: Kano/Jigawa Area Command.

Q237. Which Area Command oversees Sokoto/Zamfara?
A: Sokoto/Zamfara Area Command.

Q238. Which Area Command covers Maiduguri?
A: Borno/Yobe Area Command.

Q239. Which Area Command covers Calabar Port?
A: Calabar Area Command.

Q240. Which Area Command covers Kwara and Kogi?
A: Kwara/Kogi Area Command.

Q241. What is the main function of an Area Command?
A: Revenue collection and anti-smuggling operations.

Q242. Who heads an Area Command?
A: Area Comptroller.

Q243. Who heads a Zonal Command?
A: Assistant Comptroller-General (ACG).

Q244. Who appoints the members of the Nigeria Customs Service Board?
A: The President of Nigeria.

Q245. What is the official residence of the Comptroller-General of Customs?
A: Customs House, Abuja.

Q246. Where is the national headquarters of NCS located?
A: Abuja.

Q247. Which rank in NCS is equivalent to Permanent Secretary in Civil Service?
A: Comptroller-General of Customs.

Q248. Which rank is equivalent to Director in Civil Service?
A: Assistant Comptroller-General.

Q249. Which rank is equivalent to Deputy Director in Civil Service?
A: Comptroller of Customs.

Q250. Which rank is equivalent to Assistant Director in Civil Service?
A: Deputy Comptroller of Customs.

Q251. What is the probation period for new Customs recruits?
A: 2 years.

Q252. What is the title of the officer who assists the Area Comptroller in administration?
A: Deputy Comptroller.

Q253. What is the title of the officer who supervises Customs units at the seaports?
A: Comptroller of Customs (Ports Command).

Q254. Who heads the Customs Marine Unit?
A: Comptroller, Marine Command.

Q255. Who is the overall head of all Area Commands in a zone?
A: Zonal Coordinator (ACG).

Q256. Which Customs unit is directly under the Office of the Comptroller-General?
A: Customs Intelligence Unit.

Q257. Who is responsible for recruitment and promotion in Customs?
A: Nigeria Customs Service Board.

Q258. How many Directorates does the Nigeria Customs Service have?
A: Seven Directorates.

Q259. Which directorate handles personnel matters?
A: Human Resource Management Directorate.

Q260. Which directorate handles Customs revenue?
A: Tariff and Trade Directorate.

Q261. What is the lowest commissioned officer rank in NCS?
A: Assistant Superintendent of Customs II (ASC II).

Q262. What is the highest non-commissioned officer rank in NCS?
A: Chief Customs Assistant I (CCA I).

Q263. Who oversees Customs operations at land borders?
A: Comptroller of Border Command.

Q264. Who supervises all operations at Nigeria’s seaports?
A: Comptroller, Ports Operations.

Q265. Who supervises Customs activities at international airports?
A: Comptroller, Airport Command.

Q266. Who has authority to approve duty waivers?
A: Minister of Finance, through Customs Board.

Q267. Who has the power to dismiss a Customs officer?
A: Nigeria Customs Service Board.

Q268. How many levels of officers exist in the Customs service?
A: Two – Commissioned and Non-commissioned.

Q269. Who is responsible for training Customs officers?
A: Training and Doctrine Command of NCS.

Q270. Which unit handles international cooperation and relations?
A: International Cooperation Unit (ICU).

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SECTION E – CURRENT AFFAIRS & NCS IN NIGERIA’S ECONOMY

Q271. Who is the current Comptroller-General of the Nigeria Customs Service (2025)?
A: Adewale Adeniyi.

Q272. When was Adewale Adeniyi confirmed as substantive CGC?
A: October 2023.

Q273. Under which President was Adewale Adeniyi appointed acting CGC?
A: President Bola Ahmed Tinubu.

Q274. In which year did Nigeria Customs Service celebrate its 125th anniversary?
A: 2019.

Q275. What was the Customs revenue target for 2024?
A: ₦5 trillion.

Q276. How much revenue did NCS generate in the first half of 2023?
A: ₦2.5 trillion.

Q277. Which Customs Command consistently generates the highest revenue?
A: Apapa Area Command.

Q278. Which Customs Command is Nigeria’s busiest border post?
A: Seme Border Command.

Q279. What percentage of Nigeria’s non-oil revenue is collected by Customs?
A: Over 30%.

Q280. Which international agreement on free trade does NCS enforce in West Africa?
A: ECOWAS Trade Liberalization Scheme (ETLS).

Q281. Which African agreement on free trade was ratified by Nigeria in 2019?
A: African Continental Free Trade Area (AfCFTA).

Q282. What is the main Customs role in Nigeria’s economy?
A: Revenue generation and trade facilitation.

Q283. How does Customs support local industries?
A: By imposing tariffs on imported goods to protect domestic production.

Q284. Which year did NCS start implementing electronic auction of seized goods?
A: 2017.

Q285. Customs contributes to Nigeria’s economy through what type of taxation?
A: Indirect taxation (customs and excise duties).

Q286. Which Customs policy encourages car assembly in Nigeria?
A: National Automotive Policy.

Q287. Customs duties form part of which government account?
A: The Federation Account.

Q288. What role does Customs play in curbing inflation?
A: By controlling importation of essential goods.

Q289. Which Customs reform project was launched in 2022 to modernize operations?
A: E-Customs Modernisation Project.

Q290. Customs helps the economy by preventing the smuggling of what essential product?
A: Petroleum products.

Q291. Which government agency does NCS collaborate with to secure Nigeria’s borders?
A: Nigeria Immigration Service.

Q292. Which government agency does Customs collaborate with to regulate food imports?
A: NAFDAC.

Q293. Which government agency does Customs collaborate with to enforce standards on imports?
A: Standards Organisation of Nigeria (SON).

Q294. Which Nigerian agency does Customs collaborate with to stop illegal mining exports?
A: Ministry of Mines and Steel Development.

Q295. Which Nigerian agency does Customs collaborate with to fight drug trafficking?
A: NDLEA.

Q296. Which Nigerian security agency does Customs collaborate with on smuggling?
A: Nigeria Police Force.

Q297. Which security agency assists Customs on waterways?
A: Nigerian Navy.

Q298. Which year did Customs launch the NICIS II platform?
A: 2017.

Q299. NICIS II replaced what earlier system?
A: ASYCUDA.

Q300. What does NICIS II stand for?
A: Nigeria Integrated Customs Information System II.

Q301. What role does Customs play in Nigeria’s balance of trade?
A: Regulates imports and exports to protect foreign reserves.

Q302. Customs helps diversify Nigeria’s economy by supporting what?
A: Non-oil exports.

Q303. Customs duties on luxury imports serve what purpose?
A: To generate revenue and discourage unnecessary imports.

Q304. Customs duties on agricultural imports serve what purpose?
A: To protect local farmers.

Q305. What is the Customs role in AfCFTA implementation?
A: Ensuring duty-free trade of eligible African goods.

Q306. Which major Customs policy affects Nigeria’s fuel subsidy regime?
A: Anti-smuggling of petroleum products.

Q307. Customs ensures fair competition by stopping what practice?
A: Import dumping.

Q308. Customs contributes to Nigeria’s GDP through what?
A: Non-oil revenue collection.

Q309. Which Nigerian government plan highlights Customs’ revenue role?
A: Medium-Term Expenditure Framework (MTEF).

Q310. Customs revenue is shared between which tiers of government?
A: Federal, State, and Local governments.

Q311. In which year did Nigeria close its borders to curb smuggling of rice and fuel?
A: 2019.

Q312. When were Nigeria’s borders reopened after closure?
A: December 2020.

Q313. What was the main reason for the 2019 border closure?
A: To combat smuggling and boost local production.

Q314. Which commodity was most affected by the 2019 border closure?
A: Rice.

Q315. How did Customs help during COVID-19 pandemic?
A: Facilitated clearance of medical supplies and donated seized food items.

Q316. Which digital platform does Customs use for e-auction of goods?
A: e-Auction Portal.

Q317. What is the Customs role in Nigeria’s oil sector?
A: Monitoring export of crude oil and import of petroleum products.

Q318. Which Customs unit combats illicit trade at airports?
A: Airport Command Enforcement Unit.

Q319. Which Nigerian President signed the Customs and Excise Management (Amendment) Act into law in 2023?
A: President Bola Ahmed Tinubu.

Q320. The amended CEMA Act introduced what key reform?
A: Stronger penalties for smuggling and electronic modernization.

Wrapping up on the NCS Past Questions and Answers 2025 Updated Version (350+ Verified Q&A’s)

This comprehensive NCS Past Questions and Answers 2025 Updated guide is your trusted companion in preparing for the Nigeria Customs Service recruitment examination. With over 300 verified questions across all relevant sections, you will understand the type of knowledge the Service values in its officers.

Thousands of applicants will compete for limited slots, but only those who prepare smartly will stand out. We strongly encourage you to treat past question as a personal study partner—review it, practice consistently, and approach your exam with confidence.

With the right preparation, your dream of joining the Nigeria Customs Service is closer than you think. This guide is designed to help you make it a reality.

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