OIL AND GAS EXPORT FREE ZONE ACT [AS AMENDED BY THE NIGERIAN TAX ACT 2025]

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OIL AND GAS EXPORT FREE ZONE ACT

CHAPTER O5 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004

[AS AMENDED BY THE   NIGERIAN TAX ACT, 2025]

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ARRANGEMENT OF SECTIONS

Designation and establishment of the Oil and Gas Export Free Zone, etc.

1.     Designation and establishment of the Oil and Gas Export Free Zone.

2.     Establishment of the Oil and Gas Export Free Zone Authority.

3.     Establishment and membership of the governing board, etc.

4.     Removal from office.

5.     Functions of the Authority.

Staff of the authority

6.     Appointment of the Managing Director, secretary and other employees, etc.

7.     Vesting of property in the Authority.

8.     [Deleted by by s. 197(3) of the National Tax Act, 2025] Exemption from taxes.

9.     Approval of enterprise to undertake approved activity.

10.    Power to grant licence.

11.    Payments for goods and services.

12.    Import of goods into the Export Free Zone.

13.    Persons not to enter the Export Free Zone without permission.

14.    Prohibition of retail trade.

15.    Special provisions relating to articles imported with custom duty cessions.

16.    Prohibition of storage of ammunition and dangerous explosives.

17.    Export of goods from the Export Free Zone.

18.    Incentives and related matters [As amended by by s. 197(3) of the National Tax Act, 2025].

19.    Enterprises to submit returns.

20.    Work permit.

21.    Fund of the Authority.

22.    Annual estimates, accounts, etc.

23.    Enactments applicable in customs territory to apply.

24.    Omission and non compliance.

25.    Regulations.

26.    Interpretation.

27.    Short title.

SCHEDULE

Supplementary provisions relating to the Authority

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OIL AND GAS EXPORT FREE ZONE ACT

An Act to establish the Oil and Gas Export Free Zone Authority.

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[Commencement.]                      [29th March, 1996]  

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Designation and establishment of the Oil and Gas Export Free Zone, etc.

1.     Designation and establishment of the Oil and Gas Export Free Zone

(1)    The President hereby designates the Onne/lkpokiri area of Rivers State as an export free zone, (in this Act referred to as “the Export Free Zone”).

(2)    The Export Free Zone established pursuant to subsection (1) of this section, shall be operated and managed by the Oil and Gas Export Free Zone Authority established by section 2 of this Act.

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ALPHABETICAL INDEX TO THE LAWS OF NIGERIA (UPDATED TO 2018)