CAP. N107, LAWS OF THE FEDERATION OF NIGERIA, 2004
ARRANGEMENT OF REGULATIONS
PART I—OBJECTIVES AND APPLICATION
Objectives
Application.
PART II—DESIGNATION AND MANAGEMENT
Designation of AHL Energy Free Trade Zone as a Free Zone.
Management of the Zone.
PART III
Board of Directors and the appointment of the Chief Executive Officer
Documentation of appointment of the CEO.
Functions of the Zone Management.
Establishment of the Zone Advisory Committee, etc.
PART IV—FREE ZONE REGISTRY AND REGISTRATION OF FREE ZONE ENTERPRISE
Establishment of a Free Zone Registry.
Disclosure of information.
Procedure for registration of an FZE.
Statement of compliance.
Approval and issuance of certificate of registration.
Refusal to register an FZF.
Objects of an FZE.
Powers of an FZE.
I7. Status of an FZE.
Seal.
Name.
Registered Address.
Sign-Name plate.
Correspondence and official document.
Share Capital.
Alteration of Share Capital.
Issuance of Shares.
Transfer of Shares.
Register of shareholders.
Directors.
Board of Directors’ meeting.
Secretary.
Management Register for directors and secretary.
Meetings of a Free Zone Enterprise.
Resolutions and Declarations.
Contracts.
Profits and distributions.
Security interests.
Accounts books and records.
Financial year.
Financial statements.
Annual accounts.
Appointment of Auditors.
Audited accounts.
Quarterly returns on FZE operations.
Inspection of books and records of an FZE.
PART V—LICENSING AND INVESTMENT PROCEDURES
Licensing procedures.
Licences in the zone.
Approved activities
Application for a Licence to undertake approved activities in the zone.
Screening and due diligence compliance.
Notification of approval or rejection of an application for a licence.
Issuance of licence.
Validity and renewal of a licence.
Obligations of an FZE in respect of its licence.
Withdrawal from approved activity.
PART V—LICENSING AND INVESTMENT PROCEDURES
Incentives and Concessions.
Retail activities.
Authorisation of entry and movement within the Zone.
Abandoned goods or property within the Zone.
Handling of goods brought into the Zone.
Register of Vehicles in the Zone.
Registration of vehicles.
Issuance of driver’s licence.
Provision of security in the Zone.
Customs, Police and Immigration Commands in the Zone.
Fees and tariffs for services in the Zone.
Facilities within the Zone.
Settlement of disputes within the Zone.
Applicable Laws.
Publication of Zone Management internal guidelines.
PART VII—PLANNING, CONSTRUCTION AND COMMENCEMENT OF OPERATIONS
Publication of Planning and Construction Guidelines.
PART VIII—TAXATION PROCEDURES
Publication of tax guidelines.
PART IX—BANKING PROCEDURES AND INCENTIVES
Objectives of this Part.
Guidelines for Banking Operations.
Permissible Banks in the Zone.
Licensing requirements for banks in the Zone.
PART X—CUSTOM PROCEDURES
Zone Customs Processing Centre.
Customs procedures.
PART XI— IMMIGRATION PROCEDURES
Guidelines for processing immigration applications.
Zone Immigration Centre.
Visa requirements.
Types of ordinary visa.
Business, Tourist and Visitor’s Visa.
Temporary Work Permit Visa.
Subject to Regularisation (STR) Visa.
Regularisation of stay.
Requirements for issuance of CERPAC.
Requirements for CERPAC for dependants above 16 years of age joining an expatriate employee.
Work Permits.
Reports on Work Permits issued.
Restrictions on employment of expatriate staff outside the Zone.
Change of employment by a resident expatriate already in Nigeria.
Expatriates’ Free Zone Register.
Report on expatriates.
PART XII—HEALTH, SAFETY AND ENVIRONMENT
Access to the Zone.
Report of incident or accident in the Zone.
Beautification of the Free Zone environment.
Maintenance of facilities.
Insurance of facilities in the Zone.
Responsibilities of an FZE on Health, Safety and Environment.
Responsibilities of Site Managers and Supervisors
Responsibilities of an employee.
Responsibilities of service providers.
Power of the Zone Management or the Authority to mitigate HSE risks.
Compliance with environmental protection laws.
HSE induction training.
Occupational health and safety.
Control of hazardous substances.
Fire prevention.
Fire-fighting Guidelines.
Fire exits.
Emergency evacuation procedures.
Personal protective equipment.
Prohibition of Firearms and other dangerous weapons.
Safety gear.
Breathing apparatus, ear protection and gloves.
Work practices.
Authorised access to restricted areas.
Tag in and out.
Permit for hot work.
Machinery and hand tools.
Walkways, platforms and passageways.
Stairways and ladders.
Working locations.
Mechanical and manual handling.
Travels and transportation.
Job hazard analysis, control and registration.
Waste management.
HSE awareness programmes.
Compliance and disciplinary action for non-compliance with HSE rules.
PART XIII—HUMAN RESOURCES, SOCIAL SECURITY AND LABOUR REGULATIONS
Application of this Part to contract of employment in the Zone.
Compliance with labour laws.
Responsibilities of the Zone Management and the authority under this Part.
Establishment of Labour and Employment Service Office.
Disciplinary procedure by employers
Welfare of employees
Employment contract
Work period
Provisional employment contracts or apprenticeship.
Unilateral modification in employment conditions.
Termination of contract of employment
Types of work and working hours
Holidays
Minimum wage
Overtime allowance
Prohibition of employment of underaged person, forced labour, etc.
Prohibition of discrimination
Resolution of labour disputes
Freedom on employment of labour
Register of employees
Employment benefits
PART XIV—COMPLIANCE, INSPECTION, REVOCATION OF LICENCE AND DEREGISTRATION
Compliance with the Act and these Regulations
Penalty for non-compliance with these Regulations.
Power to enforce compliance with these Regulations
Administrative fines for non-compliance with extant Rules and Regulations
Inspection.
Revocation of a Licence.
Reinstatement of a Licence.
Power to deregister at FZE.
Grounds for deregistration.
Procedure for deregistration
Consequences for deregistration.
Priority of distribution of assets of an FZE
PART XV—MISCELLANEOUS
Amendment and revocation.
Savings.
Interpretation.
List of abbreviations.
Citation.
SCHEDULES
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NIGERIA EXPORT PROCESSING ZONES ACT
CAP. N107, LAWS OF THE FEDERATION OF NIGERIA, 2004
AHL ENERGY FREE TRADE ZONE REGULATIONS, 2022
In exercise of the powers conferred on it by section 27 of the Nigeria Export Processing Zones Act, cap. N 107, Laws of the Federation of Nigeria, 2001 (“the Act”) and all other powers enabling it in that behalf, the Nigeria Export Processing Zones Authority, with the approval of the Minister, makes the following Regulations —
