The Nigeria Customs Service (NCS) has granted a 21-day window for importers who failed to meet the terms of their Temporary Admission Permits (TAP) to regularise their status or face sanctions.
Dr Abdullahi Maiwada, the Service’s National Public Relations Officer, confirmed this in a statement issued on Thursday. He disclosed that enforcement would commence on Monday, 28 July 2025, urging all affected importers to take immediate corrective action.
“Importers with outstanding TAP obligations have three options: apply for a valid extension, re-export the goods under Customs supervision, or convert the items for home use by paying the appropriate duties and taxes,” the statement read.
Temporary Importation, a regulated concession, allows goods to enter Nigeria without upfront full duty payment provided they are re-exported within an agreed timeframe and remain unmodified beyond normal depreciation.
The regime operates under international and domestic customs frameworks, including the Revised Kyoto Convention (RKC) and Sections 142 to 144 of the Nigeria Customs Service Act, 2023.
Recent compliance checks revealed that 223 companies failed to meet TAP conditions, defaulting on bonds totalling ₦379,576,045,802.27. These firms neither re-exported the goods nor converted them to home use by paying the required duties.
By law, TAP beneficiaries must secure their duty exemptions with bank bonds, acting as financial guarantees in cases of non-compliance. TAPs are typically valid for 12 months, extendable for another year, and, under exceptional circumstances, an additional six months plus a final six-month grace period. Any breach beyond these timelines attracts enforcement measures.
Section 143 of the NCS Act 2023 empowers the Service to invoke bond values as customs duties in the Federal Government’s account for defaulters. This 21-day grace period, according to the Service, represents the final opportunity for affected importers to resolve their obligations. After the deadline, enforcement actions, including bond invocation, penalties, and legal proceedings, will commence.
Comptroller-General of Customs Bashir Adewale Adeniyi, MFR, reiterated the Service’s resolve to uphold compliance, protect national revenue, and maintain the integrity of the Temporary Importation Permit framework.
