The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to importers defaulting under the Temporary Admission Permit (TAP) scheme, demanding urgent regularisation of their importation status or face enforcement actions.
The grace period takes effect from 28 Monday, July 2025.
Join our WhatsApp ChannelAccording to a statement issued by Dr. Abdullahi Maiwada, National Public Relations Officer of the NCS, 223 companies have been flagged for violations amounting to ₦379.5 billion in outstanding bond liabilities.
The TAP regime allows for the temporary importation of goods into the country without the full payment of customs duties, provided that such goods are either re-exported within a specific timeframe or converted to home use upon payment of the applicable duties.
However, a recent compliance audit by the NCS revealed widespread defaults. The Service noted that the implicated companies neither re-exported the goods nor fulfilled their obligation to convert them for domestic use.
“These importers are advised to take immediate steps to regularise their status by applying for valid extensions, re-exporting the items under Customs supervision, or converting them to home use,” the Customs statement said.
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TAP is a customs concession recognised under international agreements such as the Revised Kyoto Convention, and is codified in Sections 142 to 144 of the Nigeria Customs Service Act, 2023. Beneficiaries of the scheme are typically required to secure import duty exemptions with bank bonds or financial guarantees that may be invoked in the event of non-compliance.
Customs clarified that TAP permits are granted for an initial 12 months, extendable by another year. Under exceptional circumstances, an additional 12-month grace period may be approved. Any failure to comply beyond this window constitutes a breach.
The NCS further stated that it is empowered under Section 143 of the NCS Act 2023 to liquidate the bonds and credit the Federal Government’s account with the corresponding duty value. Enforcement actions, including bond invocation, penalties, and legal proceedings, will begin immediately after the 21-day window elapses.
The Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, reaffirmed the Service’s commitment to enforcing compliance, safeguarding national revenue, and upholding the integrity of trade facilitation frameworks.
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