By Mina Ojelabi
The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to importers who have violated the terms of their Temporary Admission Permits (TAP), warning that failure to regularise their status by August 18, 2025, will trigger enforcement actions including bond enforcement and legal proceedings.
In a statement released on Friday, the Service announced that the grace period effective from Monday, July 28 is aimed at offering a final opportunity for non-compliant importers to either re-export the goods, apply for an extension, or convert the items to home use by paying the applicable duties.
Recent compliance audits revealed that 223 companies have defaulted under the TAP regime, accruing a staggering ₦379.6 billion in unfulfilled bond liabilities. These defaulters failed to either re-export the goods as required or pay the corresponding duties to domesticate them.
“TAP is a regulated concession under international and national laws, including the Revised Kyoto Convention and Sections 142 to 144 of the Nigeria Customs Service Act, 2023,” the statement noted. “It allows duty-free temporary importation, provided the goods are re-exported within the approved timeframe.”
Typically granted for an initial 12-month period, TAPs can be extended for another year, followed by two additional extensions of six months each under special conditions.
Failure to comply within these timelines constitutes a breach, giving Customs the legal backing under Section 143 of the NCS Act 2023 to invoke the bond and recover unpaid duties.
Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, reaffirmed the Service’s commitment to upholding regulatory compliance and protecting government revenue.
“This is the final window,” the CGC warned. “Defaulters who fail to act within the 21 days will face the full weight of enforcement, including penalties and prosecution.”
The Service called on stakeholders and the trading public to seize the opportunity to regularise their positions and avoid punitive measures.
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