NIGERIA EXPORT PROCESSING ZONES ACT

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NIGERIA EXPORT PROCESSING ZONES ACT

CHAPTER N107 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004

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ARRANGEMENT OF SECTIONS

1.     Establishment of the Nigeria Export Processing Zones.

2.     Establishment of the Nigeria Export Processing Zones Authority and its governing Board, etc.

3.     Membership of the governing Board.

4.     Functions of the Authority.

5.     Appointment of managing director, secretary and other employees.

6.     Approved activities, 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.    Payment of goods and services.

12.    Import of goods into the Zone.

13.    Persons not to enter Zones without permission.

14.    Prohibition of retail trade.

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

16.    Prohibition of storage of ammunition and dangerous explosives. 17. Export of goods from a Zone.

18.    Incentives and related matters.

19.    Enterprises to submit returns.

20.    Work permits.

21.    Staff regulations.

22.    Fund of the Authority.

23.    Annual estimates, accounts, etc.

24.    Enactments applicable in customs territory to apply.

25.    Omission and non-compliance.

26.    Repeal.

27.    Regulations.

28.    Interpretation.

29.    Short title.

SCHEDULES

FIRST SCHEDULE — Supplementary provisions relating to the Authority

SECOND SCHEDULE — Transfer of assets and liabilities, etc.

THIRD SCHEDULE — Approved activities

FOURTH SCHEDULE — Duty free articles

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NIGERIA EXPORT PROCESSING ZONES ACT

An Act to provide for the establishment of the Nigeria Export Processing Zones and for matters connected therewith.

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[Commencement.] [19th November, 1992]       

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1.      Establishment of the Nigeria Export Processing Zones

(1)    The President may from time to time, by order, upon the recommendation of the Nigeria Export Processing Zones Authority established under this Act, designate such area as he thinks fit to be an export processing zone (in this Act referred to as “a Zone”).

(2)    The Zone established pursuant to subsection (1) of this section, may be operated and managed by a public, private or a combination of public and private entity under the supervision of and with the approval of the Nigeria Export Processing Zones Authority established by section 2 of this Act.

(3)    Every order made pursuant to subsection (1) of this section, shall specify the limits of the area designated and ascribe a name to that Zone.

(4)    The Nigeria Export Processing Zones Authority may from time to time, by order, amend, vary or add to the limits of a Zone or change the name of a Zone.

(5)    An order made under subsection (3) of this section shall not affect an approved enterprise existing before the commencement of the order.

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