Section 235: Exemption from tolls, etc.

(1) Duties or tolls for embarking from or disembarking on any pier, wharf, quay or landing place in Nigeria, or for passing over any road, ferry or bridge in Nigeria, shall not be payable in respect of-
(a) members of the Armed Forces on duty; or
(b) vehicles in the service of the Armed Forces, being vehicles belonging to the Federal Government or other vehicles driven by persons (whether a member of the Forces or not) in the public service of the Federation; or
(c) goods carried in those vehicles or in aircraft belonging to the Federal Government; or
(d) horses or other animals in the service of Armed Forces.
(2) Harbour dues or other charges for entering, leaving and anchoring, or mooring in a harbour or port in Nigeria, shall not be payable in respect of an aircraft, a naval ship or vessel belonging to the Federal Government.