Gives 21-DAY Grace Period To Comply or Face Sanctions

Committed to enforcing its trade facilitatory role and economic developmental objectives, 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).

A statement issued by Abdullahi Maiwada PhD, mnipr, mniia, Assistant Comptroller of Customs and National Public Relations Officer, NPRO, of the Service, made it clear that the affected importer have been 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 NPRO clarified that 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.

Maiwada disclosed that 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 ₦379,576,045,802.27 (Three hundred and seventynine billion, five hundred and seventy-six million, forty-five thousand, eight hundred and two naira, twenty-seven kobo). These importers neither re-exported the goods nor fulfilled their obligation to convert them to home use by paying the necessary duties” the NPRO said

The image maker explained further that all TAP beneficiaries are required to secure their duty exemption with bank bonds, which serve as financial guarantees in case of non-compliance. He noted that 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. 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” Maiwada said.

Giving further clarity, the Customs mouthpiece  emphasized that the 21-day grace period serves as a final window for affected importers to take corrective action. Insisting that at the expiration of this time frame, the Service will commence enforcement actions, which may include bond invocation, imposition of penalties, and legal proceedings.

Maiwada reiterated that the Nigeria Customs Service, under the leadership of Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, remains fully committed to enforcing regulatory compliance, protecting national revenue, and maintaining the integrity of the TIP framework.

“Stakeholders and the trading public are advised to take advantage of this grace period and avoid actions that could result in sanctions” the said on a note of finality.