Nigeria Customs Service ranks run from Customs Assistant at the bottom to Comptroller-General at the top. Salaries follow CONPASS — the Consolidated Paramilitary Salary Structure. The current Comptroller-General is Bashir Adewale Adeniyi (MFR), appointed by President Bola Tinubu in June 2023.
This guide covers the rank ladder, the salary band attached to each rank, the seven directorates that make up the service, and the allowances customs officers earn on top of basic pay.
About the Nigeria Customs Service
The Nigeria Customs Service is a paramilitary agency under the Federal Ministry of Finance. It collects import and export duty, polices the border against smuggling, processes manifests, and licences customs agents. The service was founded in 1891 and is now the country’s second-largest non-oil revenue generator.
Nigeria Customs Service rank structure
NCS has two career tracks:
- Inspectorate Cadre — Grade Levels 3 to 7. Entry is open to candidates with SSCE, NCE, or OND.
- Superintendent (Officer) Cadre — Grade Level 8 and above. Entry needs an HND or a university degree.
The full rank ladder, from junior to senior:
Inspectorate Cadre
- Customs Assistant III
- Customs Assistant II
- Customs Assistant I
- Assistant Inspector of Customs
- Inspector of Customs
Superintendent (Officer) Cadre
- Assistant Superintendent of Customs II (ASC II)
- Assistant Superintendent of Customs I (ASC I)
- Deputy Superintendent of Customs (DSC)
- Superintendent of Customs (SC)
- Chief Superintendent of Customs (CSC)
- Assistant Comptroller of Customs (AC)
- Deputy Comptroller of Customs (DC)
- Comptroller of Customs (C)
- Assistant Comptroller-General (ACG)
- Deputy Comptroller-General (DCG)
- Comptroller-General of Customs (CGC)
Nigeria Customs salary structure (CONPASS)
Customs pay sits on the Consolidated Paramilitary Salary Structure. Pay rises with rank and grade level, and basic salary is topped up with rank-tied allowances. The figures below are basic monthly pay before allowances, drawn from the published CONPASS bands.
| Rank | Grade Level | Monthly basic (₦) |
|---|---|---|
| Customs Assistant III | GL 03 | 30,000 – 36,500 |
| Customs Assistant II | GL 04 | 33,000 – 41,000 |
| Customs Assistant I | GL 05 | 37,000 – 47,000 |
| Assistant Inspector of Customs | GL 06 | 43,000 – 56,000 |
| Inspector of Customs | GL 07 | 54,000 – 73,000 |
| ASC II | GL 08 | 78,000 – 110,000 |
| ASC I | GL 09 | 89,000 – 126,000 |
| Deputy Superintendent | GL 10 | 108,000 – 152,000 |
| Superintendent | GL 12 | 136,000 – 191,000 |
| Chief Superintendent | GL 13 | 156,000 – 218,000 |
| Assistant Comptroller | GL 14 | 180,000 – 252,000 |
| Deputy Comptroller | GL 15 | 205,000 – 287,000 |
| Comptroller | GL 16 | 230,000 – 322,000 |
| Assistant Comptroller-General | GL 17 | 277,000 – 360,000 |
| Deputy Comptroller-General | — | ~575,000 |
| Comptroller-General of Customs | — | ~1,100,000 (consolidated) |
The 2024 minimum-wage adjustment to ₦70,000 has lifted the bottom of the band. Take-home varies by step within each grade, length of service, and posting.
The lowest and highest paid ranks
The lowest rank in NCS is Customs Assistant III on Grade Level 3. The highest rank is the Comptroller-General of Customs, who earns a consolidated package (basic + executive allowances) close to ₦1.1 million a month, plus official residence and transport.
Customs allowances
Officers receive a basket of allowances on top of basic pay. Not every officer collects every line — some are tied to posting, rank, or specific duty.
- Rent / housing (paid only if no government quarters)
- Transport
- Meal subsidy
- Utility
- Hazard
- House maintenance
- Uniform maintenance
- General services
- Torchlight
- Detective
- Hardiness allowance
- Plain-clothes allowance
- Furniture allowance
- Personal servant (entitled officers only)
Departments of the Nigeria Customs Service
The Comptroller-General is supported by six Deputy Comptrollers-General, each running one of these directorates:
- Finance, Administration and Technical Services (FATS)
- Tariff and Trade
- Enforcement, Investigation and Inspection
- Strategic Research and Policy
- Human Resource Development
- Excise, Free Trade Zone and Industrial Incentives
A seventh DCG runs Training and Doctrine Command (TRADOC). Below the DCGs sit the Assistant Comptrollers-General — including ACG (Headquarters), who reports straight to the CG, and four zonal ACGs covering the Area Commands.
Duties of customs officers
- Collect import duty, excise and other federal customs revenue
- Block smuggling at land borders, ports and airports
- Process import and export manifests
- License and supervise customs agents
- Designate revenue-collecting banks
- Generate trade statistics for the Federal Government
- Monitor foreign-exchange use on imports
- Enforce fiscal policy at the border
- Coordinate with Immigration, NDLEA, NAFDAC and other agencies at ports of entry
Who is the current Comptroller-General?
Bashir Adewale Adeniyi (MFR) is the Comptroller-General of Customs. President Bola Tinubu appointed him on 19 June 2023, replacing Col. Hameed Ibrahim Ali (Rtd.). Adeniyi is a career customs officer who joined the service in 1992 and previously served as the National Public Relations Officer and Area Controller for several commands.
The CG runs the service day-to-day, signs off on policy, and serves as accounting officer and vice-chairman of the Nigeria Customs Service Board (the Finance Minister chairs the board).
How to enter the Nigeria Customs Service
NCS recruits when the Federal Civil Service Commission opens a window — usually announced on the official portal. SSCE/NCE/OND holders enter the Inspectorate Cadre. HND and degree holders enter the Officer Cadre at ASC II. Recruits go through paramilitary training at the Nigeria Customs Command and Staff College, Gwagwalada, before posting.
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