The Nigeria Customs Service (NCS) has issued a 21-day grace period, effective from Monday 28th July 2025, to importers who have defaulted on the terms of their Temporary Admission Permits (TAP) to take corrective measures or risk sanctions which includes but not limited to imposition of penalties, and legal proceeding,
The affected importers are advised 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.
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, which 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.
The NCS in A statement to the media said recent compliance checks by the Service revealed that 223 companies have failed to adhere to the conditions of the TAP regime. These defaults, it further notes amounts to a total bond value of ₦379,576,045,802.27 (Three hundred and seventynine billion, five hundred and seventy-six million, forty-five thousand, eight hundred and two naira, twenty-seven kobo).
These importers according to the statement neither re-exported the goods nor fulfilled their obligation to
convert them to home use by paying the necessary duties.
By law, all TAP beneficiaries are required to secure their duty exemption with bank bonds, which serve as financial guarantees in case of non-compliance.
Typically, TAPs are 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.
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.
The statement signed by the Assistant Comptroller of Customs and National Public Relations Officer of the NCS also earned that the 21-day grace period, serves as a final window for affected importers to take corrective action, maintaining that at the expiration of the deadline, the Service will commence enforcement actions, which may include bond invocation, imposition of penalties, and legal proceeding.
Meanwhile, the Nigeria Customs Service, under the leadership of Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, has again assured that it remains fully committed to enforcing regulatory compliance, protecting national revenue, and upholding the integrity of the TIP framework. Stakeholders and the trading public are advised to take advantage of this grace period and avoid actions that could result in sanctions.