The Nigeria Customs Service (NCS) has issued a 21-day grace period to 223 importers to regularise their Temporary Admission Permits (TAPs), following compliance checks that uncovered widespread violations.
Announcing the directive in a statement on Friday, NCS spokesman Abdullahi Maiwada said the grace period will begin on Monday, July 28. He disclosed that the affected companies failed to meet the terms of their TAP approvals, with defaulted bond values totaling approximately ₦380 billion.
“This 21-day window serves as a final opportunity for importers to correct these violations,” the statement read. “Failure to comply will trigger enforcement actions, including bond invocation, penalties, and possible legal proceedings.”
Under TAP regulations, importers are allowed to bring in goods duty-free for temporary use, provided they re-export them or convert them to permanent import status by paying appropriate duties. According to the Customs Act, TAPs are typically valid for up to two years, with limited extensions and a final six-month grace period.
The NCS noted that many importers neither re-exported the goods nor paid duties to regularise their status, violating Sections 142 to 144 of the Nigeria Customs Service Act, 2023, and international trade agreements such as the Revised Kyoto Convention.
All TAP beneficiaries are required to secure the duty exemptions with bank bonds, which can be invoked if conditions are breached. The NCS emphasized that, in line with Section 143 of the Act, it is authorized to liquidate bond values into government revenue when obligations are unmet.
Customs Comptroller-General Adewale Adeniyi reaffirmed the agency’s commitment to enforcing compliance, safeguarding national revenue, and preserving the integrity of the TAP regime.
The service urged all stakeholders to take prompt action during the grace period to avoid sanctions.
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