Nigeria Customs Service (NCS) has announced a 21-day grace period for individuals and companies in breach of Temporary Admission Permit (TAP) conditions, beginning Monday, July 28, 2025.
Gatekeepers News reports that the TAP scheme allows certain goods such as vehicles, machinery, or equipment to be temporarily brought into Nigeria without paying full import duties, provided they are re-exported within a specified time and used solely for approved purposes.
According to a statement by Abdullahi Maiwada, Assistant Comptroller and National Public Relations Officer of the NCS, recent audits revealed that 223 companies failed to comply with the TAP regulations.
These violations ranging from overstaying the permitted time to unauthorised usage have resulted in a cumulative bond default of ₦379.5 billion.
The Service warned that defaulters must regularise their import status within 21 days by applying for an extension, re-exporting the goods under supervision, or converting them to home use with applicable duty payments.
NCS emphasised that TAP is a strictly regulated concession governed by both national law and international standards, including Revised Kyoto Convention and Sections 142–144 of Nigeria Customs Service Act, 2023.
Typically granted for 12 months, TAPs can be extended twice under special conditions. Failure to meet the terms allows Customs to invoke the financial bond tied to the permit.
The Service stated that enforcement actions such as bond claims, fines, seizures, and legal steps will begin immediately after the grace period lapses.
Comptroller-General Adewale Adeniyi reaffirmed the agency’s commitment to national revenue protection, regulatory compliance, and transparency in the TAP framework.
