Digital Transformation in Nigeria Customs Service: Evaluating the Impact of E-Customs and Single Window Platforms on Trade Facilitation

Digital transformation has become a cornerstone of modern customs administration globally, with countries increasingly adopting electronic platforms to enhance trade efficiency, transparency, and revenue performance. This study examines the impact of Nigeria’s e-Customs (Trade Modernisation Project) and the National Single Window (NSW) system on trade facilitation across three strategic trade corridors: Lagos Ports, Seme Border, and Onne Port. Using a qualitative-dominant methodology that integrates policy review with comparative case studies, the research evaluates changes in clearance time, revenue mobilisation, corruption vulnerability, and procedural transparency. Findings reveal that digital reforms have contributed to significant improvements in clearance efficiency and revenue accuracy in Lagos and Onne, while Seme Border recorded moderate gains due to persistent informality and infrastructural constraints Across all sites, reductions in face-to-face interactions and increased auditability enhanced transparency and helped curb corruption opportunities. However, the impacts remain uneven, shaped by differences in institutional capacity, digital literacy, and infrastructure reliability. The study highlights the need for deeper inter-agency integration, stronger risk management systems, targeted capacity building, and sustained stakeholder engagement to maximise the benefits of digital customs reforms. Recommendations are provided to guide policy, operational reinforcement, and further research in Nigeria’s evolving digital trade ecosystem.