The Nigeria Customs Service (NCS) has issued a 21-day ultimatum to importers operating under the Temporary Admission Permit (TAP) scheme to regularise their importation status or face enforcement actions.

In a statement signed by the National Public Relations Officer, Assistant Comptroller Abdullahi Maiwada, the NCS said the ultimatum takes effect from Monday, July 28, 2025. Importers are expected to either apply for valid TAP extensions, re-export the goods under Customs supervision, or convert the items to home use by paying the appropriate import duties.

According to the NCS, recent compliance checks revealed that 223 companies have defaulted under the TAP scheme, accumulating unpaid bond liabilities totalling N379.6 billion.

“Importers who have not re-exported goods or converted them for home use with proper duty payments are in breach of the law,” the statement read.

The TAP scheme, governed by international and domestic regulations such as the Revised Kyoto Convention and Sections 142–144 of the Nigeria Customs Service Act, 2023, allows for the temporary importation of goods without paying duties, on the condition that such goods are re-exported within a specified timeframe without significant alteration.

Customs explained that TAP permits are typically valid for 12 months, extendable by another year, with a further six-month extension granted under special conditions. An additional six-month grace period may also be approved. Failure to comply after these extensions, the Service warned, constitutes a clear violation of the law.

The NCS said enforcement measures will commence immediately after the grace period expires for all non-compliant importers.

“All TAP beneficiaries are required to secure bank bonds as financial guarantees for compliance. Where importers default, the NCS is empowered under Section 143 of the NCS Act 2023 to discharge the bond value as customs duty to the Federal Government’s account,” the Service noted.

The NCS warned that it will not hesitate to invoke bonds, impose penalties, and initiate legal proceedings after the expiration of the 21-day window.

Meanwhile, the Comptroller-General of Customs, Bashir Adewale Adeniyi, reiterated the Service’s commitment to “enforcing regulatory compliance, protecting national revenue, and maintaining the integrity of the Temporary Importation framework.”

“The trading public is advised to take advantage of this grace period and avoid actions that could result in sanctions,” the statement added.