The Nigeria Customs Service (NCS) has given importers who have defaulted on the terms of their Temporary Admission Permits (TAP) a 21-day ultimatum to regularize their importation status.
The grace period, which began on July 28, 2025, requires affected importers to either apply for a valid extension, re-export the items under Customs supervision, or convert the goods to home use, subject to the payment of appropriate duties.
Temporary Importation is a regulated concession under international and national customs frameworks, allowing the temporary admission of goods into the country without full duty payment.
However, recent compliance checks by the NCS revealed that 223 companies have failed to adhere to the conditions of the TAP regime, with a total bond value of ₦379.58 billion.
Failure to comply with the terms of the TAP regime constitutes a breach, and the NCS is empowered to discharge the bond value as customs duty into the Federal Government’s account.
At the expiration of the 21-day 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, restated its committment 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.
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