Section 92: Enforcement of payment arrears and interest

1 Where a customs debt remains unpaid within the prescribed period, the Service shall take all necessary legal measures to recover the debt.

2 Interest on arrears shall be charged from the date the payment became due until the date the payment is received by the Service and the rate of interest on any arrears shall be the monetary policy rate or other appropriate rate applied by the Central Bank of Nigeria at the time the payment became due.