The Nigeria Customs Service (NCS) has issued a 21-day grace period to importers who have defaulted on the terms of their Temporary Admission Permits (TAP), effective July 28, 2025.

The Service, in a press statement signed by the National Public Relations Officer, Dr. Abdullahi Maiwada, said the recent compliance audit uncovered 233 companies in breach of the TAP regime, with the total value of defaulted customs bonds standing at N379.6 billion.

According to the NCS, the grace period offers affected importers a final opportunity to either apply for valid TAP extensions, re-export the goods under customs supervision, or convert the items to home use by paying applicable duties.

The Service warned that failure of the companies to regularise their importation status by the deadline will trigger enforcement actions, including bond invocation and legal proceedings.

The NCS explained that the TAPs are special concessions granted under international and domestic customs laws, including the Revised Kyoto Convention and Sections 142 to 144 of the Nigeria Customs Service Act, 2023.

According to NCS, this allows goods to be temporarily imported without payment of full duties, provided they are re-exported within a specified time and remain unaltered aside from natural depreciation.

“These importers neither re-exported the goods nor fulfilled their obligation to convert them to home use by paying the necessary duties. All TAP beneficiaries are required to secure their duty exemptions with bank bonds, which serve as guarantees in the event of non-compliance,” the NCS stated.

Speaking, the Comptroller-General of Customs, Bashir Adeniyi, explained ordinarily, TAPs are issued for a 12-month period, extendable by another year, with additional allowances for a six-month special extension and a final six-month grace period.

Adeniyi said non-compliance beyond these periods constitutes a violation, which empowers the NCS to recover the bond value as customs duty, in accordance with Section 143 of the 2023 Act.

The Customs boss reaffirmed the NCS’s commitment to regulatory enforcement, revenue protection, and the integrity of the TAP framework.

He urged all defaulting companies to seize the grace period and avoid punitive measures. Adeniyi warned that at the expiration of this deadline, the Service will commence enforcement actions, noting that penalties could include the invocation of bank bonds and litigation.

The CGC also called on the trading public and stakeholders to uphold compliance standards and avoid actions that could compromise Nigeria’s customs integrity or revenue targets.