Section 278: Rewards

1 The Service may, with the approval of the Board, reward exceptional and meritorious service rendered to it by any person in relation to any customs or excise matter, provided that the Board’s approval may not be required for a reward not exceeding N5,000,000.

2 The Service may, with the approval of the Board, reward exceptional and meritorious service rendered by any officer of the Service and such reward may include special promotion, letter of commendation, cash rewards or all as may be deemed fit by the Comptroller-General or the Board.