COPYRIGHT ACT
(Cap C28, Laws of the Federation of Nigeria 2004)
COPYRIGHT (LEVY ON MATERIALS) ORDER, 2012
Commencement:
In pursuance of the powers conferred by section 40 (2) of the Copyright Act Cap C28 Laws of the
Federation of Nigeria 2004 and all other powers enabling me in that behalf, I, Mohammed Bello
Adoke, SAN, Honourable Attorney General of the Federation and Minister of Justice, hereby make the
following Order.
1. Prescription of Levies
(1) The Levy payable under section 40(1) of the Copyright Act on materials used or capable of
being used for the infringement of copyright shall be as provided for in the schedule to this
Order.
(2) The levy payable under this Order, shall be paid;
(a) in the case of materials imported into the country, at the point of entry, by the importer; or
(b) in the case of materials manufactured or produced or assembled in Nigeria, at the point of
manufacture, production or assembly, by the manufacturer, producer or person responsible
for the assembling.
(3) The levies payable under this Order shall be paid into the Account of the Nigerian Copyright
Commission set up specifically for the purpose of the levy pursuant to section 40 (3) of the
Copyright Act.
(4) Notwithstanding the provisions in the schedule to this Order, the Commission, with the prior
approval of the Minister may, from time to time, vary the list of materials or the levy payable on
any materials.
2. Exemption from payment of levy
(1) The levy payable under this Order shall not apply to;
(a) Materials manufactured in Nigeria for purposes of export;
(b) Institutions that represent persons with disability as may be approved by the Minister; or
(c) Other materials which the Minister may exempt by a notice published in the Official gazette
of the Federal Government from time to time.
(2) A person shall be exempted from the payment of any levy stipulated in the Schedule hereto
where he produces a certificate of exemption given under the hand of the Minister.
(3) The Minister may, from time to time, stipulate the conditions and fees to be paid for the
issuance of an exemption certificate under this section.
3. Record keeping by Manufacturers and Importers
(1) All persons engaged in the manufacture, assembling or importation of any material for which a
levy has been prescribed in the Schedule to this order shall, (for the purpose of complying with