Customs Issues 21-Day Ultimatum to Defaulting Importers Over Temporary Permits

Customs Issues 21-Day Ultimatum to Defaulting Importers Over Temporary Permits

JOEL OLADELE, Abuja

The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to importers who have failed to comply with the conditions of the Temporary Admission Permit (TAP), urging them to regularise their importation status or face enforcement actions.

The Service, in a statement signed on Friday by its spokesperson, Dr. Abdullahi Maiwada, said the grace period will take effect from Monday, July 28, 2025, and will serve as the final opportunity for defaulters to either apply for an extension, re-export the goods under Customs supervision, or convert the goods to home use by paying the appropriate duties.

“This grace period is a final window for affected importers to take corrective action. At the expiration of this deadline, the Service will commence enforcement actions, which may include bond invocation, imposition of penalties, and legal proceedings,” the statement warned.

TAP is a regulated concession under the Revised Kyoto Convention and Sections 142 to 144 of the Nigeria Customs Service Act, 2023, which permits the temporary admission of goods without full duty payment, provided they are re-exported within a defined period and remain unaltered beyond normal depreciation.

However, recent compliance checks by the Service revealed that 223 companies have defaulted on their obligations under the TAP regime, accumulating a combined bond liability of over N379.5 billion.

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

According to the law, all beneficiaries of the TAP scheme must secure duty exemptions with bank bonds, which serve as financial guarantees in the event of non-compliance. Typically, permits are valid for 12 months and may be extended for another year, with additional discretionary extensions subject to approval.

“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 statement added.

The Comptroller-General of Customs, Bashir Adewale Adeniyi, MFR, reaffirmed the Service’s commitment to enforcing regulatory compliance, safeguarding national revenue, and upholding the integrity of the Temporary Importation framework.

He advised stakeholders and the trading public to take advantage of the grace period and avoid actions that could trigger sanctions.