the requirements of this Order), keep such books and make periodic returns as may be
required by the Nigerian Copyright Commission.
(2) Such records referred to in sub-paragraph (1) above shall be made available for inspection by
Copyright Inspectors of the Nigerian Copyright Commission or any other person authorized by
the Commission, at any time.
(3) 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 grant access to Copyright
Inspectors to carry out inspection of their premises.
4. Distribution of proceeds of levies paid
(1) The Nigerian Copyright Commission, with the prior approval of the Minister, shall distribute the
levies collected in furtherance of this Order as follows:
(a) Ten (10 %) percent for promotion of creativity;
(b) Twenty (20%) percent for anti-piracy programme of the Nigerian Copyright Commission;
(c) Ten (10 %) percent for administrative purposes to be shared equally among all government
agencies involved in the implementation of this Order.
(d) The remaining sixty (60%) percent, after the distribution referred to in sub-paragraphs (1)
(a) (b) & (c) of this paragraph, shall be distributed equally among all approved collecting
societies.
(2) A special fund may be created in respect of distribution in sub-paragraph (1) (a) of this
paragraph, which fund shall be managed by a joint committee of the Nigerian Copyright
Commission and representatives of the creative industries to be appointed by the Honourable
Minister.
(3) The funds allocated to the collecting societies in line with sub-paragraphs (1) (d) of this
paragraph, shall be distributed to members of such societies in accordance with established
rules of royalty distribution adopted by the society in accordance with the provisions of the
collecting societies regulations for the time being in force.
5. Confiscation and Sealing of Premises
Where no exemption has been granted as in paragraph 4(1) above, the Commission may
confiscate any consignment of material for which levy is prescribed, but has not been paid by
the manufacturer, or importer, and where it deems necessary, seal up any premises used for
the purpose of manufacturing or assembling such materials, or any premises used for the
storage of such materials imported into the country pending the payment of the prescribed levy.
6. Citation
This Order may be cited as the Copyright (Levy on Materials) Order 2012