Section 93: Repayment and remission of customs duties, Customs duties and fees

1 A customs duty, excise tax, other Customs duties and fees made to the Service may be repaid or remitted by the Service on the grounds that -
a payee was overcharged;
b goods were defective or not in compliance with the contract;
c customs declaration was invalidated;
d an error was made by the Service; or
e there are equitable considerations requiring repayments.

2 Repayment and remissions may be made at the request of the person concerned, his representative or by the Service.

3 Where the situation which led to the anomaly resulted from the deception or fraud by the person concerned, no repayment or remission shall be made by the Service.

4 Where repayment or remission is not made by the Service within three months after the decision had been taken granting repayment, interest shall be paid by the Service to the person concerned based on monetary policy rate or other appropriate rate applied set by the Central Bank of Nigeria at the time the repayment was due.

5 The interest paid shall be the monetary policy rate or other appropriate rate applied by the Central Bank of Nigeria at the time repayment was due.

6 Where repayment or remission of a customs debt has been granted in error, the Service shall notify the debtor, in the form prescribed, at the place where the debt was incurred or deemed to have been incurred and the provision of section 88 of this Act shall apply to the outstanding customs debt corrected, remaining unpaid within the prescribed period.