Abuja Court Dismisses Laurium Mining's ₦34m Suit vs Customs Over Duty Exemptions
The Federal High Court in Abuja dismissed Laurium Mining Company's ₦34 million suit against Nigeria Customs Service Board and three ministers on Monday, September 20, 2026. Justice James Omotosho ruled the company failed to prove entitlement to customs duty exemptions for mining machinery imported in 2018, stating executive orders cannot override National Assembly laws and Section 25 of the Nigerian Minerals and Mining Act 2007 requires importers to secure valid waiver certificates before importation.
This judgment reinforces that presidential executive orders—like former President Buhari's 2018 duty reduction on 115 items—are subordinate to Acts of the National Assembly. The court emphasized Laurium Mining must produce an exemption certificate; merely declaring itself a mining company or intending to import equipment doesn't automatically grant duty-free status. The ruling aligns with Nigeria Customs Service's July 2026 disclosure that Import Duty Exemption Certificate approvals reached ₦34 trillion in 2025 (60% for military hardware), highlighting significant revenue foregone amid Customs' 2026 target shortfall.
The case connects to Customs' ongoing reform to replace multiple levies with a unified 4% Free On Board (FOB) charge, which would simplify payments by requiring importers to pay only this upfront fee once implemented. For importers, the key takeaway is clear: duty exemptions aren't automatic—you must obtain and present a valid waiver certificate before goods arrive at Nigerian ports, or face duty assessments and potential legal challenges like Laurium Mining's failed ₦34m claim.
Will importers now prioritize securing proper exemption documentation upfront to avoid costly disputes, or will many continue assuming sector-specific entitlements without verified waivers?