Nigeria Customs Service Issues 21-Day Deadline for TAP Defaulters to Regularize Importation Status

Kathy Kyari

The Nigeria Customs Service (NCS) has given importers who defaulted on the terms of their Temporary Admission Permits (TAP) a 21-day ultimatum to regularize their importation status or face enforcement measures.

According to the Service, the grace period began on July 28, 2025. Within this window, affected importers are required to take one of three steps: apply for a valid extension, re-export the items under Customs supervision, or convert the goods to home use by paying the appropriate duties.

Temporary Importation, also known as Temporary Admission, is a concession governed by international and national customs laws. It allows the entry of goods into the country for a limited time without full payment of import duties, provided they are re-exported or properly accounted for within the approved timeframe.

Recent compliance checks by the NCS revealed that 223 companies have failed to comply with the TAP conditions, with the total bond value associated with the defaults standing at ₦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,” the Service stated.

The NCS also warned that at the expiration of the 21-day grace period, it would initiate enforcement actions which may include bond invocation, imposition of penalties, and legal proceedings.

Under the leadership of Comptroller-General of Customs, Bashir Adewale Adeniyi, the Service restated its commitment to strict regulatory enforcement, protection of national revenue, and the integrity of the Temporary Importation framework.

“Stakeholders and the trading public are advised to take advantage of this grace period and avoid actions that could result in sanctions,” the NCS advised.