Nigeria Customs floors Laurium Mining Company as Court dismisses N34 million import waiver suit

The Federal High Court in Abuja has dismissed a N34 million lawsuit filed by Laurium Mining Company Limited against the Nigeria Customs Service and three other parties. Justice James Omotosho ruled that the company failed to provide sufficient evidence to prove its entitlement to exemptions from customs duties when importing mining machinery in 2018.

The case, which also involved the Minister of Mines and Steel Development, the Minister of Finance, and the Attorney-General of the Federation, was brought by Laurium Mining Company seeking a declaration of exemption from import duties and a refund of the N34 million paid in assessments. The court held that executive orders cannot override an Act of the National Assembly, and that the Nigerian Minerals and Mining Act of 2007 would apply in this case.

Laurium Mining Company had argued that former President Muhammadu Buhari had approved a reduction in import duties for certain items to promote development. However, the court found that importers are responsible for securing waivers before importing goods. The company must now provide a certificate of exemption to prove it received a waiver for the machines it imported.

The case highlights the ongoing issue of revenue lost through duty waivers, with the Nigeria Customs Service reporting N34 trillion in approvals for exemptions in 2025, with a large portion granted for military equipment.