The Nigeria Customs Service (NCS) has issued a 21-day grace period to importers who have defaulted on the conditions of their Temporary Admission Permits (TAP), warned of imminent enforcement actions for non-compliance.
Announcing this in a statement on Friday, Assistant Comptroller Abdullahi Maiwada, the National Public Relations Officer, said the ultimatum effective from Monday, July 28, 2025 offered affected importers a final window to regularise their status by either applying for a valid extension, re-exporting the goods under Customs supervision, or converting the items to home use with the payment of applicable duties.
Maiwada explained that the TAP framework allowed temporary duty-free importation of goods, provided such items are re-exported within a defined period and without undergoing substantial alteration. The concession is anchored on international best practices, particularly the Revised Kyoto Convention (RKC), and is codified under Sections 142 to 144 of the Nigeria Customs Service Act, 2023.
Recent compliance checks revealed that 223 companies have failed to meet the terms of the TAP regime, resulting in a bond default amounting to ₦379.6 billion. These importers neither re-exported the goods nor paid duties to convert them for home use.
Under the TAP arrangement, beneficiaries are required to secure their duty exemption with bank bonds, serving as financial safeguards in the event of default. The standard TAP duration is 12 months, extendable by another 12 months, with additional conditional extensions of six months and a final six-month grace period. Breaches beyond these timelines attract penalties.
Citing Section 143 of the NCS Act 2023, Maiwada said the Service is empowered to discharge the bond value into the Federation Account should importers fail to comply. “After the 21-day window, the Service will begin enforcement actions, which may include bond invocation, imposition of penalties, and legal proceedings,” he stated.
He reaffirmed the commitment of the Comptroller-General of Customs, Bashir Adewale Adeniyi, to ensuring regulatory compliance, protecting national revenue, and safeguarding the integrity of the TAP system.
Stakeholders and the trading public were urged to take advantage of the grace period and avoid actions that may result in sanctions.
