In a move that underscores growing support for enhanced regulatory enforcement at Nigeria’s ports, the Sea Empowerment & Research Centre (SEREC) has endorsed the Nigeria Customs Service (NCS) for issuing a 21-day ultimatum to over 220 importers to regularise their Temporary Admission Permits (TAPs).
The Customs Service, effective from July 28, 2025, gave a three-week grace period for the affected importers to either re-export their goods, apply for importers permit extensions, or convert the goods to home use by paying the appropriate duties. According to the NCS, failure to comply will attract enforcement sanctions, including bond invocation, monetary penalties, and possible legal action.
Speaking on behalf of SEREC, the group’s Head of Research and renowned freight forwarder, Eugene Nweke, praised the Customs leadership for what he described as a “bold and strategic intervention” aimed at restoring trade discipline and recovering billions in lost revenue.
“The present management deserves commendation for initiating this decisive measure. It is a timely action that signals seriousness in plugging revenue leakages and enforcing trade compliance,” Nweke stated in a press release.
The Temporary Admission Permit system is a globally recognised trade facilitation regime that permits the temporary importation of goods without full customs duties, on the condition that such goods are re-exported within a defined timeframe. In Nigeria, the TAP regime is governed by Sections 142 to 144 of the Nigeria Customs Service Act, 2023, and aligns with international standards under the Revised Kyoto Convention (RKC).
Typical goods eligible under TAP include professional equipment, construction machinery, medical devices, and exhibition materials. However, Nweke noted that in Nigeria, this beneficial framework has been consistently abused by importers who exploit the system to avoid duty payments—leading to an estimated N379 billion in bond breaches.
“TAP was created to support ease of business and international trade—not as a tax evasion scheme,” Nweke said. “Its persistent misuse has led to serious fiscal losses and undermined Customs’ operational credibility.”
The Customs Service, in its warning to importers, emphasized that any defaulter who fails to comply within the 21-day window will face bond invocation—meaning Customs will liquidate the bond to collect unpaid duties. Further punitive steps will include financial penalties and potential prosecution under relevant laws.
In a broader call to action, SEREC urged the Customs Service to extend the enforcement mechanism to cover the rising backlog of empty containers clogging the nation’s seaports—many of which also fall under the TAP framework.
“Empty containers fall within the TAP regime and must be re-exported within the allowed timeframe,” Nweke stated. “Their abandonment at ports worsens congestion, reduces port efficiency, and increases logistics costs for genuine businesses.”
The group emphasized that failure to address this issue has become a critical factor in the gridlock experienced in major seaports such as Apapa and Tin Can Island, further affecting Nigeria’s global trade competitiveness.
As the 21-day grace period ticks down, stakeholders in the maritime and logistics sectors view the Customs directive as a pivotal moment for restoring accountability and efficiency within Nigeria’s import-export framework.
SEREC concluded by calling for sustained monitoring and strict implementation of the TAP guidelines beyond the current deadline, urging that the renewed enforcement drive should not be a one-off campaign but part of a broader institutional reform effort.
“This marks a critical opportunity to realign the TAP process with its intended purpose, restore trade order, and reinforce the integrity of Nigeria’s customs ecosystem,” Nweke added.
With over N380 billion at stake and pressure mounting on Customs to follow through on its ultimatum, the coming weeks may redefine Nigeria’s approach to trade facilitation and border control enforcement.