CG Customs, Bashir Adewale Adwniyi MFR.

The Nigeria Customs Service NCS has given importers, who have defaulted in their Temporary Admission Permits TAP obligations a 21-day deadline beginning from today, Monday, July 28, 2025 to regularise their transactions amounting to a total of N379.6billion (₦379,576,045,802.27) or face severe sanctions.

TAP 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.

TAPs are typically 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.

According to statement signed on behalf of the Service by the National Public Relations Officer, Dr. Abdullahi Maiwada, urged the affected importers 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 import duties.

According to him, recent compliance checks by the Service revealed that 223 companies have failed to adhere to the conditions of the TAP regime, which amounts to N379.6billion.

It was further gathered that these importers neither re-exported the goods nor fulfilled their obligation to convert them to home use by paying the necessary duties. This is despite the provisions of the relevant laws, which require that all TAP beneficiaries are to secure their duty exemption with bank bonds, which serve as financial guarantees in case of non-compliance.

The statement reads in part: “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.”