By Nkechi Eze
The Nigeria Customs Service (NCS) has issued a 21-day grace period to importers who have violated the terms of their Temporary Admission Permits (TAP), urging them to immediately regularise their importation status or face stiff sanctions. The grace period takes effect from Monday, July 28, 2025.
According to a statement signed by the National Public Relations Officer, Assistant Comptroller of Customs Abdullahi Maiwada, the directive follows extensive compliance checks which uncovered widespread violations of the TAP regime by importers. A total of 223 companies were found to have defaulted on their obligations, with the cumulative bond value of their infractions amounting to an astonishing ₦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).
The Temporary Admission Permit (also known as Temporary Importation Permit or TIP) is a concession under both international and national customs law including the Revised Kyoto Convention (RKC) and Sections 142 to 144 of the Nigeria Customs Service Act, 2023 that allows goods to be imported temporarily without the payment of full import duties. The concession, however, requires the re-exportation of such goods within a specified timeframe and under strict conditions that prohibit alterations beyond normal depreciation.
Maiwada noted that many of the companies in breach neither re-exported the goods nor fulfilled the legal requirement of converting them to home use by paying the necessary duties. He stressed that all TAP beneficiaries are required by law to secure their duty exemptions with bank bonds, which serve as financial guarantees in the event of non-compliance.
“TAPs are typically issued for an initial period of 12 months and can be extended for another year, followed by an additional six months under special consideration and a final six-month grace period,” the NPRO explained. “Failure to comply with the terms after these periods constitutes a breach of the TAP regime.”
Citing Section 143 of the Nigeria Customs Service Act 2023, he stated that the NCS is empowered to liquidate or discharge the bond value as customs duty into the Federal Government’s account should the importer fail to meet the obligations. The newly announced 21-day grace period is therefore being offered as a final opportunity for defaulting importers to take corrective action, either by applying for an extension, re-exporting the goods under customs supervision, or converting the imports to home use and paying the appropriate duties.
At the expiration of the deadline, the NCS warned, it will commence immediate enforcement actions. These will include bond invocation, imposition of penalties, and legal proceedings against defaulters.
The Customs Service, under the leadership of the Comptroller-General, Bashir Adewale Adeniyi, MFR, reiterated its firm commitment to upholding regulatory compliance, protecting national revenue, and preserving the integrity of the TAP framework.
“All stakeholders and members of the trading public are advised to take advantage of this window of grace and avoid actions that could attract severe sanctions,” the statement concluded.
