NIGERIA CUSTOMS SERVICE
PAST QUESTIONS AND ANSWERS
General Knowledge about the Nigeria Customs Service
1. When was the Nigeria Customs Service (NCS) first formed in some official colonial form?
A. 1885
B. 1891
C. 1905
D. 1920
**Correct Answer: B**
2. What is the title of the head of the Nigeria Customs Service?
A. Inspector General
B. Comptroller-General
C. Director General
D. Chief Commissioner
**Correct Answer: B**
3. Which primary function best describes the Nigeria Customs Service?
A. Conduct national elections
B. Collect customs revenue and prevent smuggling
C. Supervise local governments
D. Manage public hospitals
**Correct Answer: B**
4. Under which ministry does the Nigeria Customs Service operate?
A. Ministry of Health
B. Ministry of Finance, Budget and National Planning
C. Ministry of Works
D. Ministry of Foreign Affairs
**Correct Answer: B**
5. What is ASYCUDA commonly used for in customs work?
A. Road construction
B. Automated customs data processing
C. Registration of companies
D. Passport issuing
**Correct Answer: B**
6. Which document is most commonly used to evidence sea carriage of goods?
A. Consular Invoice
B. Bill of Lading
C. Air Waybill
D. Packing List
**Correct Answer: B**
7. The Harmonized System (HS) is used by customs to:
A. Hire new officers
B. Classify goods for tariff purposes
C. Allocate office space
D. Train recruits
**Correct Answer: B**
8. Which of the following is an excisable product regulated by NCS?
A. Rice
B. Cigarettes
C. Fresh vegetables
D. Unprocessed timber
**Correct Answer: B**
9. Which unit primarily handles anti-smuggling patrols and field operations?
A. Tariff and Trade Unit
B. Federal Operations Unit (FOU)
C. Legal Services Unit
D. Corporate Affairs Unit
**Correct Answer: B**
10. “CIF” in international trade stands for:
A. Cost, Insurance and Freight
B. Cargo Identification Form
C. Customs Internal Fee
D. Certificate of Import Facilitation
**Correct Answer: A**
11. For customs valuation, which method is most commonly used when available?
A. Reference price method
B. Transaction value of the goods
C. Minimum statutory value
D. Owner’s declared price
**Correct Answer: B**
12. A bonded warehouse is primarily used to:
A. Store goods pending customs release without payment of duty
B. Keep goods confiscated by police permanently
C. Manufacture goods for export only
D. House customs officers on duty
**Correct Answer: A**
13. The Customs and Excise Management Act (CEMA) is important because it:
A. Regulates public service promotions
B. Governs customs powers, duties, and procedures
C. Controls monetary policy
D. Licenses telecommunications
**Correct Answer: B**
14. Which of the following is a common partner agency that NCS works with to check food
imports?
A. National Space Research and Development Agency (NASRDA)
B. National Agency for Food and Drug Administration and Control (NAFDAC)
C. Standards Board of Ghana
D. Nigerian Meteorological Agency (NIMET)
**Correct Answer: B**
15. What is a primary purpose of pre-arrival assessment (PAAR)?
A. Hiring new officers before they arrive
B. Speeding up processing by assessing goods before arrival
C. Determining staff travel allowances
D. Scheduling port maintenance
**Correct Answer: B**
16. The abbreviation “FOB” in trade terms means:
A. Freight On Board
B. Free On Board
C. Forwarded On Booking
D. Fee On Bond
**Correct Answer: B**
17. Which document is issued by a bank to show permission to import in Nigeria (commonly
required for customs)?
A. Form M
B. Form N
C. License L1
D. Permit P2
**Correct Answer: A**
18. Who has the power to appoint the Comptroller-General of Customs?
A. The Senate President
B. The President of Nigeria
C. The Comptroller-General selects them internally
D. The Minister of Interior
**Correct Answer: B**
19. Which port is one of Nigeria’s main seaports where customs clearance occurs?
A. Casablanca Port
B. Apapa Port
C. Durban Port
D. Port of Barcelona
**Correct Answer: B**
20. What does a “manifest” generally list?
A. Names of customs officers on duty
B. All cargo and consignments on a ship or aircraft
C. Daily revenue targets
D. Local market prices
**Correct Answer: B**
21. Which NCS department would handle disputes about tariff classification?
A. Enforcement and Investigation
B. Tariff and Trade Directorate
C. Excise Section
D. Human Resources
**Correct Answer: B**
22. Which of the following is a prohibited import under many customs regimes (including
NCS rules)?
A. Educational books
B. Counterfeit currency
C. Office stationery
D. Personal clothing
**Correct Answer: B**
23. The term “drawback” in customs refers to:
A. A penalty for late filing
B. Refund of duties paid on imported inputs used in exported goods
C. A reduction in staff numbers
D. A temporary storage fee
**Correct Answer: B**
24. Which international body focuses on customs matters and standards worldwide?
A. International Monetary Fund (IMF)
B. World Customs Organization (WCO)
C. World Health Organization (WHO)
D. International Maritime Organization (IMO)
**Correct Answer: B**
25. Which of these is commonly used to identify dangerous goods in maritime transport?
A. IMDG Code
B. HS Code 0000
C. VAT Code
D. Bill Code
**Correct Answer: A**
26. What is a “consignor” in shipping terms?
A. The person who receives the goods at destination
B. The person or firm that sends the goods (shipper)
C. The customs officer in charge of clearance
D. The bank issuing Form M
**Correct Answer: B**
27. A “consignee” is:
A. The ship carrying the goods
B. The authority that inspects containers
C. The person or firm entitled to receive the goods
D. The port terminal operator
**Correct Answer: C**
28. Which of the following most directly increases Customs revenue?
A. Reduction in the number of customs officers
B. Effective tariff classification and valuation
C. Closure of ports
D. Elimination of customs forms
**Correct Answer: B**
29. What does the term “transit” refer to in customs operations?
A. Goods moving from one part of a port to another without customs control
B. Goods moving through a country under customs control to another destination
C. Goods permanently stored in a bonded warehouse
D. Goods immediately exported after arrival
**Correct Answer: B**
30. Which rank is typically junior entry level in many customs services?
A. Assistant Cadre/Assistant Officer
B. Deputy Comptroller
C. Comptroller-General
D. Chief Superintendent
**Correct Answer: A**
31. Which of these is a task of customs intelligence units?
A. Issuing travel visas
B. Gathering information to detect smuggling and fraud
C. Managing port traffic lights
D. Printing currency
**Correct Answer: B**
32. A “customs broker” or “clearing agent” primarily assists with:
A. Road maintenance
B. Preparing and submitting customs documentation and facilitating clearance
C. Hiring and firing staff
D. Operating port cranes
**Correct Answer: B**
33. Why are country of origin rules important for customs?
A. They determine who pays officers’ salaries
B. They can affect tariff rates, trade preferences, and duty exemptions
C. They are used to assign uniforms
D. They set wage levels for port workers
**Correct Answer: B**
34. The Nigeria Customs Service can seize goods that are:
A. Properly documented and cleared
B. Smuggled, prohibited, or misdeclared
C. Seasonal produce arriving by truck
D. Diplomatically imported
**Correct Answer: B**
35. “Manifest correction” at customs usually means:
A. Changing a ship’s course
B. Correcting errors in the cargo manifest to reflect true contents or quantities
C. Replacing manifest with a new law
D. Releasing the vessel immediately
**Correct Answer: B**
36. Which of these is a typical sanction for customs fraud?
A. Promotion and bonus
B. Confiscation of goods and legal prosecution
C. Immediate clearance without payment
D. Free port privileges
**Correct Answer: B**
37. The role of NCS in trade facilitation includes:
A. Delaying clearance procedures
B. Simplifying and speeding up legitimate trade processes
C. Closing borders at all times
D. Redirecting trade to unofficial routes
**Correct Answer: B**
38. Which Nigerian agency often partners with NCS on maritime security and port operations?
A. National Drug Law Enforcement Agency (NDLEA)
B. Nigerian Maritime Administration and Safety Agency (NIMASA)
C. Federal Road Safety Corps (FRSC)
D. Nigerian Communications Commission (NCC)
**Correct Answer: B**
39. Which of the following is a tariff instrument used by customs?
A. Sales tax only
B. Ad valorem duty (percentage of value)
C. Broadcast fee
D. Income tax
**Correct Answer: B**
40. What is a “customs valuation” primarily intended to determine?
A. The destination of goods
B. The value of imported goods for duty calculation
C. The fitness of officers for duty
D. The size of port facilities
**Correct Answer: B**
41. Which of the following best describes a “free zone” or “free trade zone”?
A. Area where no trade is allowed
B. Area where goods may be handled or processed with reduced or suspended customs
duties
C. Area exclusively for agricultural production
D. Area for residential housing
**Correct Answer: B**
42. What does an Air Waybill (AWB) primarily document?
A. Cargo carried by ship
B. Cargo carried by aircraft
C. Passenger details only
D. Road freight manifests
**Correct Answer: B**
43. The NCS enforcement powers allow it to:
A. Make and enforce traffic laws on highways nationwide
B. Stop, search, detain, and seize goods suspected to be in violation of customs law
C. Run public hospitals
D. Issue national identity cards
**Correct Answer: B**
44. Which of these best describes “short-landing” in customs context?
A. Goods declared as lighter or fewer than actually landed to evade duty
B. A ship docking on a short pier
C. Quick release of a cargo
D. Landing with full documentation
**Correct Answer: A**
45. The use of post-clearance audits by customs helps to:
A. Close ports permanently
B. Verify compliance after goods have been released and improve revenue collection
C. Replace goods with samples
D. Increase paperwork at entry
**Correct Answer: B**
46. Which of the following documents shows who owns goods and is often required for
customs?
A. Passport
B. Commercial invoice
C. Driving license
D. Newspaper advert
**Correct Answer: B**
47. The Nigeria Customs Service participates in international cooperation mainly to:
A. Increase border closures
B. Combat cross-border crime and improve trade compliance
C. Send officers abroad as tourists
D. Issue foreign visas
**Correct Answer: B**
48. Which technology is commonly used at modern ports for container tracking and
scanning?
A. Manual paper logs only
B. Electronic data interchange (EDI) and X-ray or scanning equipment
C. Chalk and slate boards
D. Handwritten stamps only
**Correct Answer: B**
49. Customs “manifest” vs “bill of lading”: which is true?
A. They are the same document in different languages
B. Manifest lists all cargo on the vessel; bill of lading evidences carriage and contract for a
specific consignment
C. Bill of lading is used only at airports
D. Manifest is used only for local goods
**Correct Answer: B**
50. Which policy tool can customs use to protect local industry?
A. Increased import duties on specific products (tariff protection)
B. Removing all import procedures
C. Giving free permits to foreign firms
D. Reducing inspection at borders
**Correct Answer: A**
51. Which unit is typically responsible for customs tariff classification rulings?
A. Tariff and Trade/Classification Unit
B. Port Operations
C. Human Resources
D. Catering Services
**Correct Answer: A**
52. What does “countervailing duty” generally aim to address?
A. Overfishing in territorial waters
B. Offsetting subsidies provided by exporting countries that harm domestic producers
C. Charging for airport lounges
D. Local sales promotions
**Correct Answer: B**
53. In customs, “reconciliation” procedures are used to:
A. Request marital counseling for officers
B. Match records between customs, port, and revenue systems to ensure accurate duty
accounting
C. Combine two ports into one
D. Replace officers each quarter
**Correct Answer: B**
54. The term “de minimis” in customs commonly refers to:
A. A large tax penalty
B. Low-value imports exempt from duties under a threshold
C. A type of shipping container
D. A special customs rank
**Correct Answer: B**
55. Which of the following is a reason customs might use risk management?
A. To clear every shipment manually
B. To focus inspections on high-risk consignments and facilitate low-risk trade
C. To close small businesses
D. To raise manual paperwork volumes
**Correct Answer: B**
56. Which of the following is an official customs clearance office at an airport?
A. Control Tower Office
B. Airside Customs Office/Customs Clearance Office
C. Immigration Training Office
D. Pierside Catering Office
**Correct Answer: B**
57. Which of these items is most likely subject to special health or safety inspection by
customs and partner agencies?
A. Office chairs
B. Pharmaceuticals and certain foodstuffs
C. Construction gravel
D. Paperclips
**Correct Answer: B**
58. What does a “manifest” correction normally require from the carrier or agent?
A. A new ship
B. Supporting documents to show correct cargo details and possibly an amended manifest
filing
C. A phone call to the port manager only
D. A ceremonial event
**Correct Answer: B**
59. Which of the following best describes a “trade facilitation” initiative by customs?
A. Adding more fees to imports
B. Reducing clearance time and simplifying procedures for legitimate traders
C. Increasing paperwork complexity
D. Closing ports at weekends
**Correct Answer: B**
60. The Nigeria Customs Service may require inspection of imported goods to:
A. Enter them into a competition
B. Verify declared quantity, nature, and compliance with regulations
C. Convert goods into local currency
D. Auction them immediately
**Correct Answer: B**
61. Which of the following is typically considered fraudulent at customs?
A. Accurately declaring goods value and classification
B. Intentionally under-declaring value or misclassifying goods to reduce duty
C. Providing full documentation to authorities
D. Paying correct duties on time
**Correct Answer: B**
62. What is a “non-intrusive inspection” for cargo?
A. A full physical unloading and search of the container
B. Use of scanning or X-ray technology to inspect contents without opening packages
C. Allowing the container to pass without checks
D. A customs officer reading the manifest silently
**Correct Answer: B**
63. Which of the following best describes “preferential tariff treatment”?
A. Charging the same duty to all countries
B. Lower or zero duty for goods from certain countries under trade agreements
C. Higher duty for friendly nations
D. Excluding some companies from port access
**Correct Answer: B**
64. A common role for Customs in export procedures is to:
A. Prevent exports under all circumstances
B. Verify that goods exported are allowed and that any required duties or documentation
(e.g., certificates) are in order
C. Issue work permits for sailors
D. Manage local advertising campaigns
**Correct Answer: B**
65. Which of the following is a frequently used customs clearance channel for trusted
traders?
A. Red channel only
B. Green channel (or similar fast-track procedures) for low-risk traders
C. Brown channel for agricultural products only
D. Yellow channel for diplomatic goods only
**Correct Answer: B**
66. Which unit would handle refunds of overpaid customs duties?
A. Refunds/Accounts Section
B. Port Security
C. Enforcement Unit
D. Human Resources
**Correct Answer: A**
67. In containerized trade, what does “TEU” measure?
A. The number of customs officers
B. Twenty-foot Equivalent Unit (standard container size measure)
C. Tax enforcement unit count
D. Time elapsed until unloading
**Correct Answer: B**
68. Which of the following best explains “customs transit procedures”?
A. Releasing goods for domestic consumption only
B. Moving goods under customs control from one customs office or country to another
without payment of duties at intermediate points
C. Buying and selling government bonds
D. Hiring transit staff for ports
**Correct Answer: B**
69. Which of the following best describes an “anti-dumping duty”?
A. Duty to prevent goods from being dumped at sea
B. Special duty imposed to counteract injurious dumping of cheap imports sold below
normal value
C. Duty charged only on agricultural goods
D. Tax on local manufacturers dumping waste
**Correct Answer: B**
70. Which of the following documents typically accompanies an export shipment to prove
origin?
A. Certificate of Origin
B. Building permit
C. Driver’s license
D. Local tax receipt
**Correct Answer: A**
71. Which of these is a primary reason customs provides public education to traders?
A. To increase confusion
B. To help traders comply correctly and reduce inadvertent violations
C. To teach cooking classes
D. To reduce trade volumes
**Correct Answer: B**
72. What does “manifest” data transmitted electronically help customs to do?
A. Predict weather at sea
B. Screen and risk-assess cargo before arrival for targeted inspections
C. Manufacture containers
D. Print more forms
**Correct Answer: B**
73. Which of the following is a role of the Excise Division in customs?
A. Managing international air traffic
B. Administering excise duties on locally produced excisable goods (e.g., alcohol, tobacco)
C. Issuing passports
D. Operating cargo cranes
**Correct Answer: B**
74. Which of the following best describes “smuggling”?
A. Legitimate import under full documentation
B. Illicit movement of goods to evade customs controls or duties
C. Official government export program
D. A form of legal business subsidy
**Correct Answer: B**
75. What is one function of customs in relation to intellectual property rights (IPR)?
A. Ignoring counterfeit goods
B. Assisting in identifying and seizing counterfeit and pirated goods at the border when
rights are registered or notified
C. Registering trademarks for private companies
D. Granting patents
**Correct Answer: B**
76. Why are bonded warehouses useful for exporters/importers?
A. They increase the immediate duty bill on goods
B. They allow storage without immediate duty payment and can be used for re-export or later
clearance
C. They sell goods at retail price only
D. They are for housing port staff only
**Correct Answer: B**
77. Which of the following best describes a customs “seizure”?
A. A temporary promotional campaign
B. Physical or legal taking of goods suspected to be in breach of customs law
C. A scheduled break for staff
D. An international loan agreement
**Correct Answer: B**
78. In customs risk management, “profiling” is used to:
A. Decorate warehouses
B. Identify shipments or traders that match risk indicators for closer inspection
C. Assign new uniforms
D. Hire new port staff
**Correct Answer: B**
79. Which document normally evidences ownership of goods for payment and customs
purposes?
A. Bill of Lading or similar transport document together with commercial invoice
B. Restaurant receipt
C. Employee ID card
D. Local market poll
**Correct Answer: A**
80. The term “re-export” refers to:
A. Importing a good twice
B. Exporting goods that were previously imported, sometimes after processing
C. Moving goods within the same port only
D. Destroying goods at the border
**Correct Answer: B**
81. Which of the following would be a priority for customs inspections to protect public
health?
A. Electronic gadgets only
B. Pharmaceuticals and food items suspected to be unsafe or unregistered
C. Used office furniture
D. Legal tender coins
**Correct Answer: B**
82. Which of the following best describes “manifest” vs “cargo declaration”?
A. They are identical in all customs systems
B. Manifest is a carrier’s list of all cargo on board; cargo declaration is a trader’s statement
for customs on a consignment
C. Cargo declaration is only used at airports
D. Manifest is for customs officers’ personal use only
**Correct Answer: B**
83. Customs “audit” of an importer is intended to:
A. Replace the importer’s management team
B. Verify historical compliance with customs laws and accuracy of declarations and
payments
C. Transfer ownership of the importer’s premises
D. Raise new duties arbitrarily
**Correct Answer: B**
84. Which of these trade facilitation measures reduces the need for physical inspections?
A. Random selection of consignments
B. Trusted trader programs and pre-arrival risk assessments
C. Eliminating electronic data interchange
D. Increasing paperwork for all traders
**Correct Answer: B**
85. Which of the following best describes “compensating duties”?
A. Duties charged randomly each year
B. Additional duties applied to offset certain domestic taxes or price differences (contextual,
may vary by jurisdiction)
C. Discounts for loyal importers
D. Tax credits given to exporting firms
**Correct Answer: B**
86. Which of the following best describes “customs broker license”?
A. A permit allowing a person or firm to act on behalf of importers/exporters in customs
matters
B. A passport for customs officers
C. A license to operate a ship at sea
D. An automatic registration for all importers
**Correct Answer: A**
87. Which of the following usually triggers an increased customs inspection rate?
A. Clean trade record and accurate filings
B. Incomplete documentation, suspect consignor, or risk indicators
C. Long-term membership in trusted trader programs
D. Electronic pre-arrival submission only
**Correct Answer: B**
88. Which of these best explains “temporary importation”?
A. When goods are imported permanently only
B. Goods brought into a country for a limited period (e.g., exhibition goods) and re-exported
without payment of full duties under conditions
C. Goods left in storage indefinitely
D. Goods consumed locally on arrival
**Correct Answer: B**
89. What is one reason customs may allow “deferment” of duty payment?
A. To penalize traders
B. To support cash flow for compliant traders and speed up trade while duty payment is
secured by guarantee
C. To stop all imports temporarily
D. To ban certain ports from trading
**Correct Answer: B**
90. Which of the following best describes “manifest” reconciliation after discharge?
A. A celebration event at the port
B. Comparing physical discharge records to manifest and cargo declarations to identify
discrepancies
C. Charging more fees to the carrier without reason
D. Ignoring records after unloading
**Correct Answer: B**
91. Which of the following best describes “customs valuation disputes”?
A. They are always decided by local governments only
B. They occur when customs and importer disagree on the declared value and may be
resolved by review, audit, or appeal
C. They are illegal for traders to raise
D. They never affect duty amounts
**Correct Answer: B**
92. Which of the following is commonly used by customs to ensure compliance with
sanitary or phytosanitary standards?
A. Standard Market Fee
B. Requiring certificates (e.g., sanitary/phytosanitary certificates) and inspection by relevant
agencies (e.g., NAFDAC)
C. Issuing permits for local events only
D. Reducing checks on agriculture products
**Correct Answer: B**
93. The presence of smuggling routes often leads customs to:
A. Abandon ports completely
B. Increase surveillance, intelligence sharing, and enforcement actions in affected corridors
C. Remove all staff from border posts
D. Issue mass clearances without checks
**Correct Answer: B**
94. An important function of customs at airports is to:
A. Carry luggage for passengers
B. Monitor passengers and air cargo to prevent illegal importation and protect security
C. Cook meals for travelers
D. Manage airline schedules
**Correct Answer: B**
95. Which of the following best explains “preferential rules of origin”?
A. Rules that increase duties for all imports
B. Criteria to determine whether goods qualify for preferential treatment under trade
agreements
C. Rules for setting customs officer salaries
D. Regulations for local highway maintenance
**Correct Answer: B**
96. Which of these is a likely benefit of customs modernization (computerization)?
A. Slower clearance times and more corruption
B. Faster processing, better revenue collection, and improved risk management
C. Elimination of international trade
D. Increasing manual paperwork only
**Correct Answer: B**
97. Which of the following is a customs measure to protect national health and safety?
A. Ignoring imports from certain countries permanently
B. Inspection and detention of unsafe pharmaceuticals, food, or chemicals in cooperation
with health agencies
C. Banning all imports indefinitely
D. Reducing cooperation with regulatory agencies
**Correct Answer: B**
98. Which of the following best describes “manifest” data accuracy importance?
A. It has no impact on customs work
B. It’s essential for correct duty calculation, risk assessment, and compliance verification
C. It only affects local market stalls
D. It is only used for tourism statistics
**Correct Answer: B**
99. Which of the following best describes the role of customs in export control?
A. Customs has no interest in exports
B. Customs verifies that exports comply with regulations, quotas, or licensing requirements
where applicable
C. Customs forces exports to be sold only locally
D. Customs prints export marketing materials
**Correct Answer: B**
100. Which of the following best captures the overall vision many modern customs
administrations pursue?
A. A slow, paper-based, inspection-heavy organization
B. A modern, service-oriented, risk-focused agency that secures revenue and facilitates
legitimate trade
C. An agency that eliminates all imports and exports
D. An organization focused solely on employment growth
**Correct Answer: B**
