Section 12: Application of Act to the Nigerian Customs Service and to other persons and institutions.

(1) The provisions of this Act shall apply to the Comptroller-General, Deputy Comptroller-General, Assistant Comptroller-General, Chief Collector, Principal Collector, Collector and other officer, staff or employee of the Nigerian Customs Service as they apply to a Chief Executive or an employee of a Bank.
(2) The President may direct by an instrument published in the Federal Gazette that the provisions of this Act be applied to any other person, class of employees, institutions or bodies either in the private or public sector of the Nigerian economy.