Wakili, Ali2024-01-292024-01-292005-11-30An Individual Research Project Submitted to the National Institute for Policy and Strategic Studies, Kuru, In Partial Fulfillment of the Requirement for the Award of the Member of the National Institute (mni)027771http://localhost:8080/xmlui/handle/123456789/391SmugglingNigeria like other developing countries highly relies on import to provide the goods which it fails to produce or afford. To ensure its security, maintain the economic order and public interest, and be in line with international trade norms, the government often formulates a variety of control measures. Most of these enforcement measures are saddled on the Nigeria Customs Service. As the government and the Nigeria Customs enforce the control strategy through the narrowing of imported goods and other measures, smuggling becomes accelerated. Smuggling which is an underground economic activities disrupts the domestic order of economy, destroys government policy of control and influences income of tariff. It endangers people's healths, social safety and national security; and has defied all control measures put in place. Thus, it becomes necessary, that the anti-smuggling role of the customs, the premier agency set up to control smuggling is assessed. The study looked at the factors responsible for the increase in smuggling, the effectiveness or otherwise of the anti-smuggling laws, the effectiveness of the Nigeria Customs Service, its impediments and constraints and what can be done to reduce smuggling. Primary and Secondary method of data collection were used in the conduct of the study. Primary data were collected through the administration of questionnaires to various stakeholders, while secondary data was got from relevant literature from published and unpublished materials. Internet Websites were also used. Economic hardship, depression which causes poverty, abuse of government industrial and export industrial scheme, get rich-quick syndrome, quest for foreign goods, inconsistent fiscal policies and large porous border amongst other causes; were found to be responsible for smuggling. The laws regulating anti-smuggling were found to be effective if adequate logistics, increased welfare for Customs Officers, more political will and government support, would be enhanced. The study recommended a number of steps that could be used to check the menace of smuggling and enhance the Nigeria Customs Service if implemented. Some of which are the cushioning of the economic hardship in the country, Cancellation of all abused incentives, fiscal policies to be given time to mature, enhancement of salaries and conditions of services of the Customs and provision of adequate funding.enGlobalisationDetentionDeclarationThesis