The footage - released by terrorist operating in the north of Nigeria - also shows militants attacking an army barracks.
The disturbing eight-minute video clip, shared on social media, is recorded in a similar style to barbaric videos released by ISIS over the last year.
In March last year ISIS accepted a pledge of allegiance from Boko Haram, who have been responsible for killing more than 10,000 people in Nigeria.
The video shows intense firefights in the day and night time on army barracks in Borno and Yobe.
The extremists are filmed carrying AK-47s and are backed up by tanks and heavy weaponry.