Section 14: Effect of enactment reducing or removing duty

(1)
Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by whom any such goods are entered shall, where the Minister so directs-
(a)
in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shall-
(i) pay to the Nigerian Customs Service an amount equal to the difference between the duty payable immediately before the coming into force of such enactment and the reduced duty payable thereunder; or
(ii) give security to the Nigerian Customs Service by bond or otherwise for the amount;
(b)
in the case of a removed duty-
(i) pay to the Nigerian Customs Service, an amount equal to the duty payable immediately before the coming into force of such enactment; or
(ii) give security to the Nigeria Customs Service by bond or otherwise for such amount
(2)
All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this Act, be brought to account as duties of customs.