The Nigeria Customs Service (NCS) has given 223 companies a 21-day ultimatum to address breaches of their Temporary Admission Permits (TAP) involving bonds worth N379.5 billion.
The announcement, signed by Abdullahi Maiwada, Assistant Comptroller of Customs and National Public Relations Officer, on behalf of the Comptroller-General, stated that the grace period will run from Monday, July 28, 2025.
Affected importers must regularise their status by applying for an extension, re-exporting the goods under Customs supervision, or paying the required duties to convert the items for home use.
TAP, established under the Revised Kyoto Convention and the Nigeria Customs Service Act 2023, permits duty-free importation provided goods are re-exported within the approved period or duties are paid if retained locally.
Checks by Customs revealed that the defaulting companies neither re-exported the items nor paid the duties. The permits run for 12 months, extendable by up to two years with additional grace periods.
“The Nigeria Customs Service (NCS) has issued a 21-day grace period, effective from Monday, 28th July 2025, to importers who have defaulted on the terms of their Temporary Admission Permits (TAP).
“The 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,” the statement read in part.
It added, “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 N379,576,045,802.27 (Three hundred and seventy-nine billion, five hundred and seventy-six million, forty-five thousand, eight hundred and two naira, twenty-seven kobo).”
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The statement further noted that the NCS warned that failure to comply within the stipulated 21-day window would trigger strict enforcement actions.
- Such measures, the Service explained, could include the invocation of bank bonds to recover unpaid duties, the imposition of financial penalties, and the initiation of legal proceedings against persistent defaulters, in line with the provisions of Section 143 of the NCS Act 2023.
- The Comptroller-General of Customs, Bashir Adewale Adeniyi, called on all affected importers to take full advantage of this final grace period to rectify their importation status.
He emphasised that the Service remains fully committed to ensuring compliance with customs regulations, safeguarding government revenue, and preserving the credibility and integrity of Nigeria’s temporary importation framework.
