By ZAKAA LAZARUS
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).
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, 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 ₦379,576,045,802.27 (Three hundred and seventy[1]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.
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 21- day grace period, therefore, serves as a final window for affected importers to take
corrective action. At the expiration of this deadline, the Service will commence
enforcement actions, which may include bond invocation, imposition of penalties,
and legal proceedings.
The Nigeria Customs Service, under the leadership of Comptroller-General of
Customs, Bashir Adewale Adeniyi, MFR, remains fully committed to enforcing
regulatory compliance, protecting national revenue, and maintaining 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.
