Section 33: Power to make regulations.

(1) The President, after consultation with the National Council of Ministers, may by regulations provide for-
(a) the method of application for and the terms and conditions which shall be attached to any licence or permit granted, and to any registration effected, under this Act, and the renewal and revocation of any such licence, permit or registration;
(b) the records which shall be kept and returns to be made by a registered firearms dealer;
(c) the records which shall be kept and returns to be made by authorities granting licences in respect of muzzle-loading firearms;
(d) requirements as to the buildings in which a registered firearms dealer shall carry on his business, and as to the structural and safety and security requirements of an armoury maintained by a dealer;
(e) the procedure upon sale or transfer by a registered firearms dealer of firearms or ammunition which shall be subject to licensing procedure in another part of Nigeria;
(f) the stamping or marking of firearms and the method thereof;
(g) the conditions or circumstances in which deposit shall be made or may be made in a public armoury and the conditions of and method for withdrawal therefrom;
(h) the conditions under which the provisions of this Act may be modified in respect of rifle clubs in accordance with section 38 of this Act;
(i) the total or partial exemption from the provisions of this Act of any type of air-gun, air-rifle or air-pistol (and ammunition therefore) the use or possession of which is considered to involve no danger or little danger, and any conditions to be attached to such exemption;
(j) prescribing anything which by this Act has to be prescribed;
(k) prescribing forms;
(l) subject to subsections (2) and (3) of this section, prescribing fees or minimum fees; and generally for the better carrying out of the purposes of this Act.
(2) The Governor of a State, and the President may by regulations provide for the fees to be paid in respect of the licensing of personal firearms in the State.
(3) The proceeds of any fees in respect of the licensing of muzzle-loading firearms in accordance with section 5 of this Act, shall be retained by the authority collecting such fees in augumentation of the funds of such authority.