Nigeria Customs Service NCS has given importers, who have defaulted in their Temporary Admission Permits TAP obligations a 21-day deadline be- ginning from today, Monday, July 28, 2025 to regularise their transactions amounting to a total of N379.6billion (N379,576,045,802.27) or face severe sanctions.
TAP 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.
TAPs are typically 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 constitute a breach.
According to statement signed on behalf of the Service by the National Public Relations Officer, Dr. Abdullahi Maiwada, urged the affected importers 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 import duties.
According to him, recent compliance checks by the Service revealed that 223 companies have failed to adhere to the conditions of the TAP regime, which amounts to N379.6billion.
It was further gathered that these importers neither re-exported the goods nor fulfilled
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