Customs gives 21- day ultimatum to 223 temporary import permit defaulters owing FG N379.5bn

The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to 223 companies that have defaulted on their Temporary Admission Permit (TAP) agreements, with outstanding obligations totaling N379,576,045,802.27.

The NCS in a statement said the grace period takes effect on Monday, July 28, 2025.

Comptroller General of Customs, Adewale Adeniyi in the statement revealed that these companies have failed to either re-export the temporarily imported goods or convert them to home use by paying the required duties, a direct breach of the TAP regime.

Temporary importation is a regulated concession under international and national customs frameworks, including the Revised Kyoto
Convention (RKC) and Sections 142 to 144 of the Nigeria Customs Service Act,
2023.

It allows the temporary admission of goods into the country without full duty
payment, provided such goods are re-exported within a specified period without alteration beyond normal depreciation.

“These importers neither re-exported the goods nor fulfilled their obligation to
convert them to home use by paying the necessary duties, ” the statement issued by Customs spokesman, Abdullahi Maiwada stated.

“By law, all TAP beneficiaries are required to secure their duty exemption with
bank bonds, which serve as financial guarantees in case of non-compliance.

“Typically, TAPs are granted for 12 months, extendable by another year, and under special consideration, a further extension of six months plus a final six-month grace period. Failure to comply after these periods constitutes a breach.

“In line with Section 143 of the NCS Act 2023, the Nigeria Customs Service
is empowered to discharge the bond value as customs duty into the Federal
Government’s account if the importer fails to meet the stated obligations. The 21-day grace period, therefore, serves as a final window for affected importers to take corrective action. ”

Adeniyi said once the deadline expires, the NCS will initiate enforcement actions, which may include invoking the bonds, imposing penalties, and commencing legal proceedings.

He stressed the Service’s commitment to enforcing regulatory compliance, protecting national revenue, and maintaining the integrity of the Temporary Importation framework.

The Customs management urged stakeholders and the trading public to utilize this grace period to avoid sanctions.