OIL AND GAS EXPORT FREE ZONE ACT

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LAWS OF THE FEDERATION OF NIGERIA

OIL AND GAS EXPORT FREE ZONE ACT

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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. 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.
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

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