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), warning that failure to comply may result in severe penalties, including legal action and bond forfeiture.
The grace period, which takes effect from Monday, 28th July 2025, is aimed at giving erring importers a final opportunity to regularise their importation status. The NCS urged affected parties to either apply for valid extensions, re-export the goods under Customs supervision, or convert the items to home use by paying the appropriate duties.
Temporary importation, governed by international conventions such as the Revised Kyoto Convention (RKC) and domestic laws including Sections 142 to 144 of the Nigeria Customs Service Act, 2023, permits the entry of goods into Nigeria without full duty payments, provided they are re-exported within a defined timeframe and remain unaltered beyond normal wear and tear.
However, recent audits conducted by the NCS revealed that 223 companies have violated these terms, accruing a combined bond liability of ₦379.6 billion. According to the Customs authorities, these companies neither returned the goods abroad nor completed the necessary procedures to convert them for home use, thereby breaching the TAP conditions.
“All TAP beneficiaries are required to secure their duty exemption with bank bonds, serving as financial guarantees against non-compliance,” the NCS explained. Typically, permits are valid for 12 months and can be extended by another year, with additional discretionary extensions available. Non-compliance beyond the permissible period constitutes a breach under Nigerian customs law.
In accordance with Section 143 of the NCS Act 2023, the Service is authorised to liquidate these bank bonds and pay the bond value as customs duty into the Federal Government’s account if defaulting importers fail to regularise their obligations.
“This 21-day window is the final opportunity for affected importers to rectify their status. After the deadline, enforcement actions will begin, including the invocation of bonds, imposition of penalties, and possible legal proceedings,” the NCS warned.
The Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, reiterated the Service’s commitment to regulatory enforcement, protection of government revenue, and the integrity of the TAP framework.
The statement, signed by Assistant Comptroller Abdullahi Maiwada, the National Public Relations Officer, concluded by urging stakeholders and the trading public to utilise the grace period and avoid actions that could result in sanctions.
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