Section 39: Payment of additional duties and Customs duties on completion of audit

1 On completion of an audit, where the person audited owes additional duties or Customs duties, the Service shall -
a give a notice of underpayment to the audited person; and
b request the audited person to pay the additional duties or Customs duties, including any interest and penalties.

2 Where the audited person made excess payment of duties and Customs duties, the excess amounts shall be refunded to him.

3 The interest referred to in this section shall be determined based on the monetary policy rate issued by the Central Bank of Nigeria.