The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to importers who have defaulted on the terms of their Temporary Admission Permits (TAP), effective from Monday, July 28, 2025.
The NCS advised affected importers to take immediate steps to regularise their importation status by either applying for a valid extension, re-exporting the items under Customs supervision, or converting the goods to home use — subject to the payment of appropriate duties.
Assistant Comptroller of Customs Abdullahi Maiwada, the National Public Relations Officer of the Service, gave the ultimatum in a statement released on Friday, July 25, 2025.
“It is pertinent to note that temporary importation is a regulated concession under international and national customs frameworks, including the Revised Kyoto Convention (RKC) and Sections 142 to 144 of the Nigeria Customs Service Act, 2023. It allows the temporary admission of goods into the country without full duty payment, provided such goods are re-exported within a specified period without alteration beyond normal depreciation.
“However, recent compliance checks by the Service revealed that 223 companies have failed to adhere to the conditions of the TAP regime. These defaults amount to a total bond value of ₦379,576,045,802.27 (Three hundred and seventy-nine billion, five hundred and seventy-six million, forty-five thousand, eight hundred and two naira, twenty-seven kobo). These importers neither re-exported the goods nor fulfilled their obligation to convert them to home use by paying the necessary duties,” the statement noted.
AC Maiwada explained that, by law, all TAP beneficiaries are required to secure their duty exemption with bank bonds, which serve as financial guarantees in the event of non-compliance.
He said that TAPs are typically granted for 12 months, extendable by another year, and under special consideration, a further extension of six months plus a final six-month grace period.
“Failure to comply after these periods constitutes a breach,” he affirmed, emphasising that “in line with Section 143 of the NCS Act 2023, the Nigeria Customs Service is empowered to discharge the bond value as customs duty into the Federal Government’s account if the importer fails to meet the stated obligations.”
Maiwada stressed that the 21-day grace period, therefore, serves as a final window for affected importers to take corrective action, warning that at the expiration of this deadline, the Service will commence enforcement actions, which may include bond invocation, imposition of penalties, and legal proceedings.
The spokesperson reiterated the commitment of the Service to enforcing regulatory compliance, protecting national revenue, and maintaining the integrity of the TAP framework, under the leadership of the Comptroller-General of Customs, CGC Bashir Adewale Adeniyi.
He further advised stakeholders and the trading public to take advantage of this grace period and avoid actions that could result in sanctions.
