Analysing the Impact of Import Duties and Customs Administration on the Competitiveness of Nigerian Manufacturing Exporters

This study analyses how import duty regimes and customs administration practices in Nigeria influence the international competitiveness of manufacturing exporters, particularly firms that depend on imported inputs and components for production of export-bound goods. High duty drawback inefficiencies and delayed customs processing add significant cost and time burdens to export manufacturers, reducing their price competitiveness in global markets. The research employs a descriptive and analytical design with primary data collected through structured questionnaires and interviews with 55 export-oriented manufacturing firms across industrial clusters in Ogun, Lagos, and Kano states. Data analysis includes descriptive statistics, cost-benefit calculations for customs procedures, and regression analysis. The theoretical framework draws on trade facilitation theory and the supply chain cost management literature. The study examines the operation of duty drawback and suspension schemes, bond administration, and pre-arrival assessment systems, evaluating their actual versus theoretical cost-reduction potential for export manufacturers. It also documents the opportunity costs imposed by documentation delays and physical inspections at Nigerian ports. Findings are expected to reveal that duty drawback claims are routinely delayed for months, imposing significant working capital costs that undermine exporter competitiveness. Recommendations include automation of duty drawback processing, risk-based customs inspection targeting, and harmonisation of import duty rates for manufacturing inputs under an export-oriented industrial policy framework. These insights contribute to ongoing customs modernisation efforts under the Nigeria Customs Service transformation agenda. Keywords: import duties, customs administration, manufacturing exporters, competitiveness, trade facilitation