NIGERIA CUSTOMS SERVICE ACT, 2023
Section 44: Special Service fees and coasts
1 The Comptroller-General may issue regulations prescribing -
a the services which are performed by an officer at the request of declarant or any other person that shall be considered to be special services subject to a fee;
b the fees, if any, that are payable for special services by the person requesting for the services; and
c the terms and conditions on which special services shall be performed, including any requirement for the provision of a security or guarantee.
2 All fees assessed shall be limited to the approximate cost of the services rendered.
3 Fees shall not be assessed on a strictly ad valorem basis unless they are less than the approximate cost of the services rendered.
4 The Service shall make public, on an annual basis, the cost calculations on which fees are based.
Cite this section
Section 44, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/44/