The Nigeria Customs Service (NCS) has issued a 21-day grace period, effective from Monday, July 28, 2025, to importers who have defaulted on the terms of their Temporary Admission Permits (TAP).
According to the Service, due diligence checks revealed that 223 companies failed to comply with TAP conditions, resulting in a total bond default value of ₦379.5 billion. The importers neither re-exported the goods nor fulfilled their obligation to convert them to home use by paying the appropriate duties.
In a statement by its spokesperson, Dr. Abdullahi Maiwada, the NCS urged affected importers to regularise their status by either applying for a valid extension, re-exporting the items under Customs supervision, or converting the goods to home use upon payment of the applicable 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, 2023,” the statement read.
The concession allows temporary admission of goods without full duty payment, provided they are re-exported within a stipulated timeframe and not altered beyond normal depreciation.
By law, all TAP beneficiaries are required to secure duty exemptions with bank bonds as financial guarantees. TAPs are typically granted for 12 months, extendable by another year, with a further extension of six months under special consideration, and a final six-month grace period.
“Failure to comply after these periods constitutes a breach,” the NCS noted.
Invoking Section 143 of the NCS Act 2023, the Service said it is empowered to discharge the bond value as customs duty into the federal government’s account if importers fail to meet their obligations.
“The 21-day grace period serves as a final window for affected importers to take corrective action. At the expiration of this deadline, enforcement actions will commence, including bond invocation, penalties, and possible legal proceedings,” the statement added.
