Salary Structure in Nigeria Customs Service: Full Complete Breakdown in Details (2025)

The Nigeria Customs Service (NCS) is a paramilitary agency under the Federal Ministry of Finance, responsible for collecting customs revenue, preventing smuggling, enforcing trade regulations, and facilitating legitimate international trade. Established in 1891, it operates under the Consolidated Paramilitary Salary Structure (CONPASS), which governs salaries for paramilitary agencies like the Nigeria Police, Immigration Service, and Civil Defence. The salary structure was updated in 2024 to reflect the new national minimum wage of ₦70,000 per month, effective July 2024. This response provides a comprehensive breakdown of the NCS salary structure as of June 23, 2025, including ranks, salary components, allowances, deductions, and factors influencing earnings. Data is sourced from web references (e.g., Legit.ng, InquireSalary, Nigerian Queries) and supplemented with industry trends and economic context.

1. Overview of Nigeria Customs Service Salary Structure

The NCS salary structure is based on the Consolidated Paramilitary Salary Structure (CONPASS), updated in 2024 to align with the ₦70,000 minimum wage. Salaries are determined by rank, educational qualifications, years of service (steps), and allowances. The NCS is one of Nigeria’s highest-paying paramilitary agencies, offering competitive salaries and benefits, making it a sought-after career choice. Salaries range from ₦70,000/month for entry-level ranks to over ₦3 million/month for senior officers.

  • Average Monthly Salary (CONPASS):
    • Entry-Level (Customs Assistant, Inspectorate Cadre): ₦70,000–₦120,000.
    • Mid-Level (Superintendent Cadre): ₦120,000–₦300,000.
    • Senior-Level (Comptroller Ranks): ₦300,000–₦3,000,000+.
  • Average Gross Salary: ~₦150,000/month (including allowances), ranging from ₦70,000 (Customs Assistant) to ₦3,100,000 (Comptroller-General).
  • Median Monthly Salary: ~₦100,000, meaning half of officers earn less and half earn more.
  • Net Salary: After deductions (e.g., taxes, pension), net salaries range from ₦60,000–₦2,700,000/month.
  • Annual Salary Range: ₦840,000–₦37,200,000+, with top ranks like Comptroller-General earning significantly more.

Note: Figures are estimates based on 2024–2025 data and may vary slightly due to incremental raises, economic adjustments, or unconfirmed updates.


2. NCS Ranks and Hierarchy

The NCS operates a hierarchical structure with ranks divided into two cadres: Inspectorate (Grade Levels 3–7) and Superintendent (Grade Levels 8–17). Ranks range from Customs Assistant (lowest) to Comptroller-General (highest), each with specific responsibilities and salary ranges. Below is the complete list of ranks in ascending order:

  1. Customs Assistant (CA) – Entry-level, SSCE holders.
  2. Assistant Inspector of Customs (AIC) – ND/NCE holders.
  3. Inspector of Customs (IC) – ND/NCE with experience.
  4. Assistant Superintendent of Customs II (ASC II) – B.Sc./HND holders.
  5. Assistant Superintendent of Customs I (ASC I) – B.Sc./HND with experience.
  6. Deputy Superintendent of Customs (DSC) – Promoted officers.
  7. Chief Superintendent of Customs (CSC) – Senior superintendent cadre.
  8. Assistant Comptroller – Managerial role.
  9. Deputy Comptroller – Senior managerial role.
  10. Comptroller – High-ranking officer.
  11. Assistant Comptroller-General (ACG) – Zonal or departmental oversight.
  12. Deputy Comptroller-General (DCG) – Second-in-command, heads departments.
  13. Comptroller-General (CG) – Highest rank, oversees entire NCS.

Organizational Structure:

  • The Comptroller-General leads the NCS, supported by six Deputy Comptrollers-General heading departments: Excise and Industrial Incentives, Technical Services, Enforcement and Drugs, Investigation and Inspection, Finance/Administration/Tariff/Trade, and Economic Research and Planning.
  • Four zonal headquarters are led by Assistant Comptrollers-General.

3. CONPASS Salary Breakdown by Rank

The CONPASS structure assigns salaries based on rank, grade level, and steps (1–15, reflecting years of service). Below is a detailed breakdown of annual and monthly salaries for key ranks, updated for 2024–2025, based on sources like Legit.ng, InquireSalary, and Nigerian Queries.

3.1 Customs Assistant (CA, Grade Level 3–5)

  • Qualifications: SSCE or equivalent.
  • Annual Salary: ₦398,506–₦450,321 (pre-2024: ~₦360,000).
  • Monthly Salary: ₦70,000–₦85,417 (adjusted for minimum wage).
  • Deductions: PAYE (~₦5,000), Pension (8%, ~₦4,800), NHF (2.5%, ~₦1,500) = ~₦11,300.
  • Net Monthly Salary: ~₦58,700–₦74,117.
  • Responsibilities: Basic field duties, checking goods, assisting senior officers.

3.2 Assistant Inspector of Customs (AIC, Grade Level 6)

  • Qualifications: ND/NCE.
  • Annual Salary: ₦457,358–₦594,484.
  • Monthly Salary: ₦80,000–₦100,000.
  • Deductions: PAYE (₦6,000–₦7,500), Pension (₦5,600–₦7,200), NHF (~₦1,800–₦2,300) = ~₦13,400–₦17,000.
  • Net Monthly Salary: ~₦66,600–₦83,000.
  • Responsibilities: Border patrols, document verification, revenue collection.

3.3 Inspector of Customs (IC, Grade Level 7)

  • Qualifications: ND/NCE with experience.
  • Annual Salary: ₦523,014–₦597,065.
  • Monthly Salary: ₦90,000–₦110,000.
  • Deductions: PAYE (₦7,000–₦8,000), Pension (₦6,400–₦7,200), NHF (~₦2,000–₦2,300) = ~₦15,400–₦17,500.
  • Net Monthly Salary: ~₦74,600–₦92,500.
  • Responsibilities: Supervising assistants, anti-smuggling operations.

3.4 Assistant Superintendent of Customs II (ASC II, Grade Level 8)

  • Qualifications: B.Sc./HND.
  • Annual Salary: ₦878,956–₦1,008,991.
  • Monthly Salary: ₦97,500–₦120,000.
  • Deductions: PAYE (₦7,500–₦9,000), Pension (₦7,800–₦9,600), NHF (~₦2,400–₦2,800) = ~₦17,700–₦21,400.
  • Net Monthly Salary: ~₦79,800–₦98,600.
  • Responsibilities: Leading field operations, policy enforcement.

3.5 Assistant Superintendent of Customs I (ASC I, Grade Level 9)

  • Qualifications: B.Sc./HND with experience.
  • Annual Salary: ₦1,102,562–₦1,123,535.
  • Monthly Salary: ₦110,000–₦130,000.
  • Deductions: PAYE (₦8,000–₦10,000), Pension (₦8,800–₦10,400), NHF (~₦2,800–₦3,300) = ~₦19,600–₦23,700.
  • Net Monthly Salary: ~₦90,400–₦106,300.
  • Responsibilities: Managing teams, trade facilitation.

3.6 Deputy Superintendent of Customs (DSC, Grade Level 10)

  • Qualifications: B.Sc./HND with 3–5 years of experience.
  • Annual Salary: ₦1,134,027–₦1,252,030.
  • Monthly Salary: ₦120,000–₦145,833.
  • Deductions: PAYE (₦9,000–₦11,000), Pension (₦9,600–₦11,700), NHF (~₦3,000–₦3,600) = ~₦21,600–₦26,300.
  • Net Monthly Salary: ~₦98,400–₦119,533.
  • Responsibilities: Overseeing operations, investigations.

3.7 Chief Superintendent of Customs (CSC, Grade Level 11)

  • Qualifications: B.Sc./HND with 5+ years of experience.
  • Annual Salary: ₦1,168,172–₦1,335,234.
  • Monthly Salary: ₦140,000–₦170,000.
  • Deductions: PAYE (₦10,000–₦12,000), Pension (₦11,200–₦13,600), NHF (~₦3,500–₦4,300) = ~₦24,700–₦29,900.
  • Net Monthly Salary: ~₦115,300–₦140,100.
  • Responsibilities: Strategic planning, unit supervision.

3.8 Assistant Comptroller

  • Qualifications: Advanced degrees or extensive experience.
  • Annual Salary: ₦1,235,584–₦1,445,449.
  • Monthly Salary: ₦200,000–₦250,000.
  • Deductions: PAYE (₦15,000–₦20,000), Pension (₦16,000–₦20,000), NHF (~₦5,000–₦6,300) = ~₦36,000–₦46,300.
  • Net Monthly Salary: ~₦164,000–₦203,700.
  • Responsibilities: Departmental management, policy implementation.

3.9 Deputy Comptroller

  • Qualifications: Senior officers with 10+ years of experience.
  • Annual Salary: ₦1,629,447–₦1,825,589 (pre-2024: ₦1,770,000–₦1,880,000).
  • Monthly Salary: ₦250,000–₦300,000.
  • Deductions: PAYE (₦20,000–₦25,000), Pension (₦20,000–₦24,000), NHF (~₦6,300–₦7,500) = ~₦46,300–₦56,500.
  • Net Monthly Salary: ~₦203,700–₦243,500.
  • Responsibilities: Zonal oversight, high-level coordination.

3.10 Comptroller

  • Qualifications: Senior officers with 15+ years of experience.
  • Annual Salary: ₦1,880,000–₦2,070,000 (pre-2024 data, likely higher in 2025).
  • Monthly Salary: ₦300,000–₦400,000.
  • Deductions: PAYE (₦25,000–₦30,000), Pension (₦24,000–₦32,000), NHF (~₦7,500–₦10,000) = ~₦56,500–₦72,000.
  • Net Monthly Salary: ~₦243,500–₦328,000.
  • Responsibilities: National policy enforcement, revenue targets.

3.11 Assistant Comptroller-General (ACG)

  • Qualifications: Senior officers with advanced degrees, 15+ years.
  • Annual Salary: ~₦2,880,000 (pre-2024, likely ~₦3,000,000–₦3,500,000 in 2025).
  • Monthly Salary: ~₦500,000–₦600,000.
  • Deductions: PAYE (₦40,000–₦50,000), Pension (₦40,000–₦48,000), NHF (~₦12,500–₦15,000) = ~₦92,500–₦113,000.
  • Net Monthly Salary: ~₦407,500–₦487,000.
  • Responsibilities: Zonal leadership, strategic planning.

3.12 Deputy Comptroller-General (DCG)

  • Qualifications: Top-tier officers with 20+ years of experience.
  • Annual Salary: ₦3,240,000 (pre-2024: ₦2,570,000–₦2,480,000, likely higher in 2025).
  • Monthly Salary: ~₦600,000–₦800,000.
  • Deductions: PAYE (₦50,000–₦60,000), Pension (₦48,000–₦64,000), NHF (~₦15,000–₦20,000) = ~₦113,000–₦144,000.
  • Net Monthly Salary: ~₦487,000–₦656,000.
  • Responsibilities: Departmental leadership, reporting to CG.

3.13 Comptroller-General (CG)

  • Qualifications: Appointed by the President, extensive experience.
  • Annual Salary: ₦3,720,000 (pre-2024: ₦2,500,000–₦2,870,000, likely ~₦4,000,000+ in 2025).
  • Monthly Salary: ~₦1,000,000–₦3,100,000 (estimates vary due to confidentiality).
  • Deductions: PAYE (₦80,000–₦200,000), Pension (₦80,000–₦248,000), NHF (~₦25,000–₦77,500) = ~₦185,000–₦525,500.
  • Net Monthly Salary: ~₦815,000–₦2,574,500.
  • Responsibilities: Overall leadership, policy formulation, revenue oversight.

Note: Salaries for senior ranks (e.g., CG, DCG) are often confidential and vary based on federal allocations. Monthly figures are derived by dividing annual salaries by 12 and adjusting for 2024 minimum wage increases.


4. Salary Components

NCS salaries consist of basic salary, allowances, bonuses, and deductions. Below is a detailed breakdown based on CONPASS and industry norms.

4.1 Basic Salary

  • Definition: Fixed monthly pay, forming the base for allowances and deductions.
  • Range: ₦70,000 (CA, Grade Level 3) to ~₦3,100,000 (CG, Grade Level 17).
  • Example: An ASC II (Grade Level 8) earns ~₦97,500/month basic salary.

4.2 Allowances

Allowances significantly boost total compensation and vary by rank, duty, and location. Not all officers receive all allowances, as some are task-specific or rank-dependent. Common allowances include:

  • Housing/Rent Allowance: Provided if government accommodation is unavailable, 20–40% of basic salary (₦14,000–₦1,000,000/month). Officers in government quarters may not receive this.
  • Transport Allowance: Covers commuting costs, ~₦5,000–₦100,000/month.
  • Uniform Maintenance Allowance: For uniform upkeep, ~₦2,000–₦20,000/month.
  • Hazard Allowance: For high-risk duties (e.g., anti-smuggling), ~₦5,000–₦50,000/month.
  • Medical Allowance: Covers healthcare, ~₦5,000–₦50,000/month, or access to NCS medical facilities.
  • Utility Allowance: For electricity, water, etc., ~₦2,000–₦20,000/month.
  • Detective Allowance: For investigative roles, ~₦5,000–₦30,000/month.
  • Special Duty Allowance: For specialized tasks (e.g., border patrols), ~₦10,000–₦100,000/month.
  • Furniture Allowance: For senior officers, ~₦10,000–₦50,000/month.
  • Torchlight Allowance: For night duties, ~₦1,000–₦5,000/month.
  • Hardiness Allowance: For challenging postings, ~₦5,000–₦30,000/month.
  • Plain-Cloth Allowance: For undercover operations, ~₦5,000–₦20,000/month.
  • Personal Servant Allowance: For senior officers (e.g., CG, DCG), ~₦10,000–₦50,000/month.
  • Example: An ASC II with ₦97,500 basic salary may receive ₦20,000 housing, ₦10,000 transport, ₦5,000 uniform, ₦10,000 hazard, and ₦5,000 utility, totaling ~₦50,000 in allowances.

4.3 Bonuses

  • Performance Bonuses: ₦50,000–₦500,000/year, based on revenue targets or anti-smuggling success.
  • 13th-Month Salary: Equivalent to one month’s basic salary, paid year-end in some cases.
  • Example: A DSC may earn a ₦100,000 annual bonus (~₦8,333/month equivalent).

4.4 Deductions

  • Pay-As-You-Earn (PAYE) Tax: 7–24% of taxable income after reliefs (e.g., ₦200,000 + 20% of gross income).
    • Example: For ₦150,000 gross salary, PAYE ~₦10,000–₦15,000/month.
  • Pension Contribution: 8% of basic salary (employee) + 10% (employer).
    • Example: ₦7,800 employee contribution for ₦97,500 basic salary.
  • National Housing Fund (NHF): 2.5% of basic salary (~₦1,750–₦77,500).
  • Other Deductions: Cooperative or welfare contributions (~₦1,000–₦20,000).
  • Total Deductions: 10–20% of gross salary.
  • Example: Gross salary of ~₦147,500 (ASC II + allowances) with ₦20,000 deductions yields ~₦127,500 net salary.

4.5 Gross vs. Net Salary

  • Gross Salary: Basic salary + allowances + bonuses.
    • Example: Basic ₦97,500 + ₦50,000 allowances + ₦8,333 bonus = ₦155,833/month.
  • Net Salary: Gross salary – deductions.
    • Example: ₦155,833 – ₦20,000 = ₦135,833/month.

5. Salary by Educational Qualification

Entry-level salaries and ranks depend on educational qualifications:

  • SSCE Holders: Start as Customs Assistant, ~₦70,000–₦85,417/month (gross).
  • ND/NCE Holders: Start as Assistant Inspector or Inspector, ~₦80,000–₦110,000/month (gross).
  • B.Sc./HND Holders: Start as Assistant Superintendent II, ~₦97,500–₦120,000/month (gross).
  • Example: A B.Sc. holder (ASC II) earns ~₦878,956–₦1,008,991/year, significantly more than an SSCE holder (CA) at ~₦398,506–₦450,321/year.

6. Factors Influencing Salaries

  • Rank: Higher ranks (e.g., Comptroller) earn 10–50x more than entry-level (CA).
  • Qualifications: B.Sc./HND holders start at Grade Level 8, SSCE at Grade Level 3.
  • Years of Service (Steps): Each step (1–15) increases salary by 2–3% annually; officers progress every 3–4 years.
  • Allowances: Task-specific allowances (e.g., hazard, special duty) boost income by 20–50%.
  • Location: Officers in high-risk or urban areas (e.g., Lagos, border posts) may receive higher allowances.
  • Economic Conditions: Inflation (33.4% in 2024) prompts salary adjustments; 2024 minimum wage increased salaries by 25–35%.
  • Performance: Meeting revenue or anti-smuggling targets yields bonuses.
  • Gender: No reported gender-based salary gap, but data is limited.

7. Roles and Responsibilities

  • Customs Assistant/Inspector: Check baggage/cargo, collect duties, assist in anti-smuggling.
  • Superintendent Cadre: Lead operations, enforce trade policies, supervise teams.
  • Comptroller Ranks: Oversee departments/zones, formulate policies, ensure revenue targets.
  • Comptroller-General: Leads NCS, reports to Ministry of Finance, drives strategic goals.
  • Key Duties:
    • Collect import/export duties and taxes.
    • Prevent smuggling of drugs, weapons, and contraband.
    • Enforce trade regulations and fiscal policies.
    • Generate trade statistics for economic planning.
    • Collaborate with other agencies (e.g., NDLEA, Police).

8. Qualifications and Requirements

  • Customs Assistant: SSCE, 0–1 year of experience.
  • Assistant Inspector/Inspector: ND/NCE, 0–2 years of experience.
  • Assistant Superintendent II/I: B.Sc./HND, 0–3 years of experience.
  • Senior Ranks: Advanced degrees (M.Sc./Ph.D. for CG, DCG), 5–20+ years of experience.
  • General Requirements:
    • Nigerian citizenship, state of origin certificate.
    • Age: 18–35 (general), up to 40 for professionals (e.g., lawyers, accountants).
    • Physical fitness, medical clearance.
    • NYSC certificate for B.Sc./HND holders.
    • Skills: Teamwork, integrity, IT proficiency, communication.

9. Benefits and Perks

  • Monetary:
    • Housing, transport, hazard, medical, and other allowances.
    • Performance bonuses, 13th-month salary (in some cases).
  • Non-Monetary:
    • Government accommodation (where available).
    • Free medical care via NCS facilities.
    • Insurance coverage (e.g., for training accidents).
    • Pension scheme (8% employee + 10% employer contribution).
    • Job security, annual leave, maternity leave.
    • Training (local/international) for career development.
  • Trainee Benefits: During training, recruits earn ₦30,000–₦50,000/month, plus free accommodation, meals, medical care, and travel allowances upon completion.

10. Challenges

  • Inflation: 33.4% in 2024 erodes real income, despite 25–35% salary increase.
  • High-Risk Duties: Anti-smuggling operations expose officers to danger, mitigated by hazard allowances.
  • Corruption Allegations: Some officers reportedly earn unlawfully, though NCS frowns upon this.
  • Competitive Recruitment: Annual recruitment is highly competitive, with allegations of favoritism.
  • Accommodation: Not all officers receive government quarters, increasing reliance on rent allowances.
  • Delayed Adjustments: Salary updates lag behind economic changes, affecting purchasing power.

11. Job Opportunities and Demand

  • Vacancies: Annual recruitment via NCS portal (https://customs.gov.ng/), newspapers, or job platforms (e.g., Jobberman).
  • Demand: High due to competitive salaries, benefits, and prestige; ~3,200 officers recruited in 2019.
  • Competitive Edge: B.Sc./HND with 2:1, professional certifications (e.g., ICAN for accountants), and physical fitness.
  • Departments for Employment:
    • Excise and Industrial Incentives
    • Technical Services
    • Enforcement and Drugs
    • Investigation and Inspection
    • Finance/Administration/Tariff/Trade
    • Economic Research and Planning

12. Career Progression and Salary Growth

  • Entry to Mid-Level: 3–5 years, 30–50% salary increase with promotions (e.g., CA to ASC II).
  • Mid to Senior-Level: 5–15 years, doubling possible with promotions (e.g., ASC II to Comptroller).
  • Upskilling: Certifications (e.g., logistics, trade compliance) or advanced degrees boost rank and pay by 20–40%.
  • Example: A B.Sc. holder starting as ASC II (₦97,500/month) can reach Deputy Comptroller (₦250,000–₦300,000/month) in 10–15 years.

13. Comparison with Other Agencies

  • NCS vs. Nigeria Police: NCS (₦70,000–₦3,100,000/month) pays slightly more than Police (₦50,000–₦2,500,000/month) due to revenue-focused roles.
  • NCS vs. Immigration Service: Similar CONPASS structure, but NCS offers higher allowances for high-risk duties.
  • NCS vs. Civil Service (CONPSS): NCS (₦70,000–₦3,100,000/month) pays more than civil service (₦70,000–₦789,724/month) for equivalent ranks. [Previous Response: Civil Service]
  • NCS vs. Bokku Mart: NCS offers better job security and benefits than Bokku Mart (~₦40,000–₦300,000/month). [Previous Response: Bokku Mart]

14. Economic Context

  • Inflation: 33.4% in 2024 reduces real income; 25–35% salary increase in 2024 mitigates this.
  • Minimum Wage: ₦70,000/month (2024) ensures baseline for Customs Assistant.
  • Revenue Contribution: NCS generated ₦3.6 trillion in 2023, justifying competitive salaries.
  • Economic Challenges: Rising living costs increase reliance on allowances and bonuses.

15. How to Maximize Earnings

  • Education: Obtain B.Sc./HND for Superintendent cadre entry (~₦97,500/month vs. ₦70,000 for SSCE).
  • Certifications: Logistics, trade compliance, or accounting certifications enhance promotion prospects.
  • Experience: Gain 3–5 years in lower ranks, then seek promotions or specialized roles.
  • Location: Volunteer for high-risk postings (e.g., borders) for higher allowances.
  • Networking: Monitor NCS portal (https://customs.gov.ng/) or job platforms for recruitment.
  • Performance: Exceed revenue or anti-smuggling targets for bonuses and promotions.

16. Conclusion

The Nigeria Customs Service salary structure, governed by CONPASS, ranges from ₦70,000/month (Customs Assistant) to over ₦3,100,000/month (Comptroller-General), with net salaries of ~₦60,000–₦2,574,500 after deductions. Salaries include basic pay, allowances (e.g., housing, hazard), and bonuses, varying by rank, qualifications, and years of service. The NCS offers competitive pay, job security, and benefits, making it a prestigious career choice, though challenges like inflation and competitive recruitment persist. For current vacancies, check https://customs.gov.ng/, Jobberman, or MySalaryScale. Verify salary details with NCS or NSIWC for accuracy.

Note: Salary figures are estimates based on 2024–2025 data from sources like Legit.ng, InquireSalary, and Nigerian Queries. Exact figures vary by rank, step, and economic adjustments.


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