By Godwin Oritse
The Nigeria Customs Service (NCS) has issued a 21-day grace Period to individuals or companies who have violated the terms of their Temporary Admission Permits, TAP effective from Monday, 28th July 2025.
Under the TAP scheme, certain goods such as vehicles, machinery, or equipment are allowed entry into Nigeria without the payment of full import duties, provided they are re-exported within a specified timeframe and used for approved purposes.
According to the NCS, several importers have failed to comply with these conditions, either by overstaying the permitted duration or diverting the goods for unauthorised use. The Service warned that defaulters must regularise their documentation or remove the goods within 21 days or face enforcement actions, including fines, seizures, and possible prosecution.
The Customs Service stated it is committed to trade facilitation while ensuring strict compliance with regulations governing temporary imports
In a statement by Abdullahi Maiwada, Assistant Comptroller of Customs and National Public Relations Officer of the agency, the Service said that 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.
Part of the statement reads: “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 of ?379.5Billion.
“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, Adewale Adeniyi, 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.”
The post Customs issues 21-day ultimatum to TAP defaulters over N379.5 Billion debt appeared first on Vanguard News.
