Temporary Importation (TI)




Temporary Importation (TI)

The Nigeria Customs Service may provide the concession to import on a temporary basis. Such concession is normally granted for oil rigs, ships, barges and other special equipment of high value (In practice USD 100,000 has been considered as a minimum by Customs), provided that such equipment is not available for purchase/rent in Nigeria and will be exported back out of Nigeria.

Temporary Importation is not available for consumable items and most vehicles. For other commodities, prior clarification should be obtained from Customs Head Office at Abuja.

The Temporary Importation approval from Customs Headquarters Abuja must be obtained prior to shipment. Goods imported under Temporary Importation are exempted from both the Form M and pre-shipment inspection procedures. 

Required documents for TI Application:

Pro-forma Invoice from the owner to the Nigerian importer, stating the cost and freight of the item(s) to be imported.
Lease Agreement between the owner of the equipment and the Nigerian importer, specifying the equipment, the lease period, lease cost and other lease conditions.
Brochures and / or technical manuals describing the item(s) to be imported.
Copy of registration certificate ( vessels & rigs only)
 Copy of measurement certificate (vessels & rigs only)
Permit to operate in Nigerian waters from the Federal Ministry of Transport (this can be processed on importer’s behalf by CLL).
Photocopy of the complete contract(s) between the importer and the main contractor, clearly indicating the duration of the contract and providing information about the purpose of the equipment to be temporary imported. The contract must further show the signatories. Where there is no direct contract between the Nigerian Company holding the main contract with the government or NNPC (OML holder), and the importer of the item, all contracts with sub-contractors must be included to establish the link.
Photocopy of importer’s Tax Clearance Certificate for 3 years.
Photocopy of importer’s Certificate of Incorporation.
Letter from importer addressed to Concessionary Logistics Limited authorizing the application for temporary importation on their behalf and stating the reasons for Temporary Importation.







Application for Temporary Importation

Upon receipt of the documents mentioned above, CLL issues an application to the Comptroller General of Nigeria Customs Service, Abuja. A minimum bond amount is fixed by Customs Headquarters and is indicated on the formal TI approval letter. Following the submission of the TI approval to the Customs Area Comptroller at the port of entry, the cargo will be physically examined and the bond amount will be fixed as surety.

The process of applying for and getting approval for TI takes an estimated 4 weeks. It is therefore advisable that this timing should be taken into consideration to allow enough time for application, approval, shipment, inspection and clearing.

Bond Security

Normally the security amount or otherwise called “bond penalty” corresponds with the customs duty / surcharge and VAT payable upon normal importation plus approximately 25%. The penalty can however be assessed differently at the discretion of the Customs Area Comptroller. Prior to the release of the cargo by the customs administration, security for the customs duty has to be provided through a bond issued by one of the Banks designated for the collection of Customs duties. Insurance bonds and cash deposits are not accepted by the Nigeria Customs Service.


Duration of TI

A Temporary Importation is approved for an initial period of one year and can be extended twice for six months. The maximum total period of a temporary importation is two years and extensions beyond that period are granted by Customs  on a case by case basis only for a further period of three or six months.

Required documents for request for extension of TI:

Copy of agreement (addendum) jointly signed by contractor and sub-contractor specifying that contract is still under execution and stating the duration of the contract. Please, note that variation of contract/service agreement is not acceptable.
Copy Form Sale 33
Copy of initial TI approval
Copy of registration certificate ( vessels & rigs only)
Covering letter to Customs applying for extension of TI
Letter from insurance / bank confirming validity of bond, copy of bond to be attached.



After completion of the contract, cargo earlier imported on a temporary basis can be re-exported.

CLL will then make arrangements for the export by preparing the Bill of Entry as well as export documentation. These documents will also be required for the cancellation of the Temporary Importation bond.


Change of Temporary Importation to importation for home use

In a case where cargo imported temporary will remain in Nigeria permanently, an approval from Customs Headquarters,  Abuja is required. This approval must be obtained prior to converting the goods to permanent importation.

Duty/Surcharge and VAT applicable at the time of importation will be payable at that point.

This procedure also applies to items covered under a TI which have been scrapped.

Cancellation of Temporary Importation Bond

To cancel a Temporary Importation bond, the Nigeria Customs Service will require evidence that the cargo has been either exported or Customs cleared for home use. If the Nigeria Customs Service is satisfied with the documentary evidence, the bond will be cancelled with a letter from customs to the bond-issuing bank, with copy to the clearing agent.

The importer in whose name the TI was granted by Customs will be held responsible for the full regularisation or re-exportation of the equipment at all times.

Please note that a TI is not transferable.