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Nelum
Gold

Nigeria

Checked 2026-09-28 · Version r1 · Migrated, not yet reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Small-scale mining origin

Artisanal and small-scale gold origin. Lawful route: licensed miner -> licensed buying centre -> licensed exporter with a per-consignment export permit, Form NXP through an Authorised Dealer bank, pre-shipment inspection (CCI) and customs. Royalty 15% ad valorem on gold concentrate from 1 Jan 2026. Enforcement of the permit check at the border is weak (NEITI 2021).

How sure this page is

  • Primary law 50
  • Official guidance 15
  • Secondary 3
  • Industry practice 4
  • No confidence level recorded 11
  • Researcher's note 42
  • Blocked 2
  • Not recorded 55
  • Text 26
  • OCR 3
  • Transcription 4
  • Not stated 24

Regulators

  • Corporate Affairs Commission (CAC)

    Company incorporation, beneficial-ownership (PSC) register

    No confidence level recorded
    No source recorded

  • Central Bank of Nigeria (CBN)

    Form NXP, export-proceeds repatriation monitoring, via Authorised Dealer banks

    No confidence level recorded
    No source recorded

  • Federal Inland Revenue Service (FIRS)

    TIN, VAT administration, tax clearance

    No confidence level recorded
    No source recorded

  • Mining Cadastre Office (MCO), Ministry of Solid Minerals Development

    Titles: reconnaissance permit, exploration licence, SSML, mining lease, quarry lease

    No confidence level recorded
    No source recorded

  • Mines Environmental Compliance Department (MECD)

    EIA/EPRP approval, Community Development Agreement approval

    No confidence level recorded
    No source recorded

  • Mines Inspectorate Department (MID), MSMD

    Possess/Purchase licence, Mineral Buying Centre licence, Mineral Export Permit, royalty administration

    No confidence level recorded
    No source recorded

  • Nigeria Customs Service (NCS)

    Export declaration (NICIS II / SGD), physical examination, release

    No confidence level recorded
    No source recorded

  • Nigerian Export Promotion Council (NEPC)

    Exporter registration/certificate; e-NXP routing

    No confidence level recorded
    No source recorded

  • Special Control Unit Against Money Laundering (SCUML), EFCC

    DNFBP (dealer in precious metals) registration, AML supervision

    No confidence level recorded
    No source recorded

Laws

  • LBMA OTC Guide - The Price

    Kind
    Guideline
    Industry practiceNot recorded

  • Nigeria Tax Act 2025

    Solid minerals royalty (s.64, Eighth Schedule: gold concentrate 15%); VAT zero-rating of exports; deletes NMMA ss.28 and 33.

    Citation
    Act No. 7 of 2025
    Kind
    Act
    In force from
    2026-01-01
    Primary lawNot recordedOCR

    Researcher's note: [conflict] ng.div-tax-act-versions: two texts held - the gazetted copy (printed commencement 26 June 2025) and the National Assembly certified text (1 January 2026); inForceFrom follows the date the Federal Government applies.

  • CBN Foreign Exchange Manual, 4th Edition

    Form NXP, pre-shipment inspection and NESS levy, 180-day repatriation of non-oil export proceeds (Memorandum 10.A); sanctions (Appendix II).

    Kind
    Guideline
    In force from
    2026-05-15
    Official guidanceNot recorded

    Researcher's note: [unconfirmed] date in force: the manual is dated May 2026 and was launched on 15 May 2026 (CBN Reforms page); no separate effective date in the text.

  • EFCC (AML, CFT and CPF for Designated Non-Financial Businesses and Professions, and Other Related Matters) Regulations 2024

    Citation
    S.I. No. 39 of 2024
    Kind
    Regulation
    In force from
    2024-05-15
    Primary lawNot recorded

  • Money Laundering (Prevention and Prohibition) Act 2022

    Citation
    Act No. 14 of 2022
    Kind
    Act
    In force from
    2022-05-12
    Primary lawNot recorded

  • Nigeria Civil Aviation Regulations Part 17 - Aviation Security

    Citation
    S.I. No. 36 of 2015 (Gazette No. 175 Vol. 102, 14 Dec 2015)
    Kind
    Regulation
    Primary lawNot recorded

  • Nigeria Customs Service Act 2023

    Export declaration (s.148), exit formalities and release (s.149), penalties (s.150), valuation (ss.69-76), origin (s.79), forfeiture (s.246).

    Citation
    Act No. 35 of 2023 (Gazette No. 105 Vol. 110, 9 June 2023)
    Kind
    Act
    In force from
    2023-04-20
    Primary lawNot recorded

  • Foreign Exchange (Monitoring and Miscellaneous Provisions) Act, Cap F34 LFN 2004

    Citation
    Cap. F34 LFN 2004 (Decree No. 17 of 1995)
    Kind
    Act
    In force from
    1995-01-16
    Primary lawNot recorded

  • Nigerian Minerals and Mining Regulations 2011, S.I. 47 of 2011 (official gazette scan; the scan ends at Form 4 in Schedule 3)

    Citation
    S.I. No. 47 of 2011
    Kind
    Regulation
    In force from
    2011-05-13
    Primary lawNot recordedOCR

  • Nigerian Minerals and Mining Regulations 2011 - Mining Cadastre Office copy incl. Schedules 1-6 (form numbering differs from the gazette)

    Citation
    S.I. No. 47 of 2011
    Kind
    Regulation
    In force from
    2011-05-13
    Primary lawNot recorded

  • Nigerian Minerals and Mining Act 2007

    Mineral titles, possession and purchase licences (ss.93-94), sale of SSML output to buying centres (s.95), buying-centre registration (s.96), exporter declaration of State of origin (s.143), seizure (s.146). Sections 28 and 33 deleted by the Nigeria Tax Act 2025 s.197(9) (gazette numbering).

    Citation
    Act No. 20 of 2007
    Kind
    Act
    In force from
    2007-03-29
    Primary lawNot recorded

  • Nigerian Minerals and Mining Act 2007 - official gazette scan (same Act as ng.law-nmma)

    Citation
    Act No. 20 of 2007
    Kind
    Act
    In force from
    2007-03-29
    Primary lawNot recorded

  • Nigerian Security and Civil Defence Corps (Amendment) Act 2007

    NSCDC recommends registration of, inspects and supervises private guard companies and keeps their register (s.1(1)(b)-(d)).

    Kind
    Act
    In force from
    2007-05-28
    Primary lawNot recordedTranscription

    Researcher's note: [transcription] third-party text; principal Act 2003 not held.

  • Nigeria Tax Administration Act 2025

    Monthly mineral royalty return (s.20), revocation request after demand notice (s.63), TCC (s.72), royalty penalties (s.123).

    Citation
    Act No. 5 of 2025
    Kind
    Act
    In force from
    2026-01-01
    Primary lawNot recordedOCR

    Researcher's note: [conflict] ng.div-tax-act-versions: gazetted copy (printed commencement 26 June 2025) and National Assembly text differ (e.g. s.20 schedule cross-reference, s.29 thresholds); inForceFrom follows the date applied by the NRS.

  • Private Guard Companies Act, Cap P30 LFN 2004

    Licensing of companies that watch, guard, patrol or carry money (s.1); licence valid two years (s.4); licensed guards may not bear firearms (s.17).

    Citation
    Cap. P30 LFN 2004
    Kind
    Act
    In force from
    1986-12-15
    Primary lawNot recordedTranscription

    Researcher's note: [transcription] third-party text; Schedule forms cut off.

  • Pre-Shipment Inspection of Exports Act, Cap P25 LFN 2004

    Citation
    Cap. P25 LFN 2004 (Decree No. 10 of 1996)
    Kind
    Act
    In force from
    1996-04-19
    Primary lawNot recordedTranscription

Laws concerning gold in Nigeria

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, Third Edition (incl. Supplement on Gold)

Guidance · OECD (2016), ISBN 978-92-64-25247-9 (print edition as printed); OECD Council Recommendation C(2011)49 as amended · OECD

PAGMI: A Factsheet on Gold Mining Licensing and Revenues in Nigeria (from the file; to confirm against the document)

Other · to confirm · to confirm

Procedures

Consolidate, permit, inspect, clear customs and ship

Applies when: country is the origin

  1. Pricing

    Negotiate and sign a Sale and Purchase Agreement: price = LBMA AM/PM reference on an agreed pricing date, +/- a premium/discount for location and form

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issues
    SPA between exporter and Dubai importer: price = LBMA reference +/- premium/discount, pricing-date mechanism; LBMA AM/PM gold price on the agreed pricing date
    Official guidanceNot recorded

    Legal basis: Contract law; LBMA Gold Price administered by ICE Benchmark Administration

  2. Assay

    Obtain fire-assay of the consolidated lot

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issues
    Fire-assay report, National Geosciences Research Laboratory Centre, Kaduna
    Official guidance

    Researcher's note: Whether this is a hard legal precondition to the export permit, or best-practice feeding it, was not confirmed from primary text

    No source recorded
  3. Licensing

    Register/renew as exporter with NEPC

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issues
    Certificate of origin; Evidence of NEPC registration
    Official guidanceNot recorded
  4. Payment

    Register Form NXP through an Authorised Dealer bank (free of charge); open an export domiciliary account at that bank; quote the NXP number in all dealings with the bank, CBN, inspection agent and Customs

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Needs
    Certificate of origin; Permit to Export Minerals for Commercial Purpose (Form 23): permit number, exporter, minerals and quantities, destination, fee receipt (RCR) number; signed by the Director of Mines Inspectorate for the Minister and copied to the Area Controller of Customs
    Issues
    e-NXP submission, bank-approved; Proforma / provisional invoice from the Nigerian exporter (against pre-shipment assay)
    Official guidanceNot recorded

    Legal basis: CBN Foreign Exchange Manual, 4th Edition (May 2026), Memorandum 10.A (non-oil exports) i-v

  5. Payment

    Processing bank approves Form NXP; the inspection agent then sends the exporter a Request for Information (RFI) link on the Stakeholders Verification Portal

    Who
    Authorised Dealer bank (Nigeria)
    Needs
    e-NXP submission, bank-approved
    Issues
    e-NXP submission, bank-approved; Request for Information (RFI) on the Stakeholders Verification Portal: NXP no., RFI no., exporter and importer, description of goods, quantity, units, unit price; inspector completes the inspection section
    Official guidanceNot recorded
  6. Customs

    Inspect the consignment within 48 hours of the RFI, at the approved location with Nigeria Customs and other agencies present, checking quantity and quality to determine fair value

    Who
    Pre-shipment inspecting agent (NESS)
    Needs
    e-NXP submission, bank-approved; Request for Information (RFI) on the Stakeholders Verification Portal: NXP no., RFI no., exporter and importer, description of goods, quantity, units, unit price; inspector completes the inspection section
    Official guidanceNot recordedTranscription

    Legal basis: CBN Foreign Exchange Manual 4th Ed.; Pre-Shipment Inspection of Exports Act, Memorandum 10.A vi-vii, xi

  7. Payment

    After inspection, pay the assessed NESS levy (0.5% of FOB value) through a designated bank and deliver the receipt to the inspection agent

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Needs
    e-NXP submission, bank-approved
    Issues
    NESS fee payment receipt
    Official guidanceNot recordedTranscription

    Legal basis: CBN Foreign Exchange Manual 4th Ed.; Pre-Shipment Inspection of Exports Act, Memorandum 10.A viii; Act s.14(2)

    Researcher's note: [conflict] Timing of payment: FX Manual 10.A.viii (followed) - after inspection; Anglia International - at a designated bank when Form NXP is submitted, i.e. before inspection; the NPA guide - paid on the intended export value, with an additional charge if inspection finds a higher FOB value.

  8. Customs

    Once it holds Form NXP and the NESS levy receipt, the inspection agent issues the Clean Certificate of Inspection (NEPC: within 72 hours of inspection; Anglia: within 3 working days); where a discrepancy cannot be corrected, it issues a Non-negotiable Certificate of Inspection instead

    Who
    Pre-shipment inspecting agent (NESS)
    Needs
    Proforma / provisional invoice from the Nigerian exporter (against pre-shipment assay); NESS fee payment receipt; e-NXP submission, bank-approved
    Issues
    Clean Certificate of Inspection
    Primary lawNot recordedTranscription

    Legal basis: CBN Foreign Exchange Manual 4th Ed.; Pre-Shipment Inspection of Exports Act, Memorandum 10.A ix, xi-xiii; Act s.1(1), s.8(1)(b) (non-negotiable certificate), s.9(1)

    Researcher's note: No replacement or renewal of the Jan 2021 non-oil appointments was found for 2022-2026; the agents' sites are still active (Neroli 2026, Anglia 2025). Zones as published by NEPC (June 2022) and reported from the CBN circular of 26 Jan 2021: Anglia - North West and North Central; Neroli - South West and South-South; Gojopal - South East and North East. [inferred] Abuja/FCT falls in North Central. [conflict] Timing: FX Manual 10.A.xi and NEPC (2022) - within 72 hours of inspection; Anglia - within 3 working days; the Act sets no time. The later CBN appointments found (May 2024; 15 June 2026 per the CBN Reforms page) concern oil and gas terminals only.

  9. Transport

    Secure road transport, exporter premises -> Lagos/Abuja airport cargo area

    Who
    Secure logistics provider (Nigeria leg)
    Needs
    Single Goods Declaration (NICIS II); Customs release for export ("Export Release Note" in the NPA guide), granted as "release for exit" on the accepted declaration (NCS Act s.149(4)); Letter of identification as accredited agent (Form 30 in the Cadastre Office copy; Form 29 in the gazette): bearer, minerals, title/licence number, principal, mine site and destination of the movement
    Industry practice

    Researcher's note: No gold-specific MMIA/airport procedure document was located; escort/desk arrangements are inferred from general secure-logistics practice, not a cited regulation

    No source recorded
  10. Transport

    Airline acceptance of valuable cargo (IATA VAL special handling code) with a Consignment Security Declaration

    Who
    Secure logistics provider (Nigeria leg)
    Issues
    Consignment Security Declaration; Air waybill, Lagos/Abuja -> Dubai
    Official guidanceNot recorded

    Legal basis: IATA Resolution 651 (Consignment Security Declaration programme); Nigeria Civil Aviation Regulations (Nig.CARs) Part 17, Nig.CARs 17.74.2 (goods accepted only with a valid consignment security declaration)

    Researcher's note: [unconfirmed] The IATA VAL special handling code for valuable cargo is not stated in the sources read. Nig.CARs Part 17 read in the 2015 edition (S.I. 36 of 2015), held in laws/; 17.74.2 quoted.

  11. Transport

    Send the pre-shipment notice to the Dubai importer/refiner (weights, estimated fineness, value, flight, AWB)

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Needs
    Air waybill, Lagos/Abuja -> Dubai
    Issues
    Pre-shipment notice: box count, weights, packing list, estimated fineness, value, carrier, flight, AWB
    Industry practiceNot recorded

Mine, process and sell to a licensed buying centre

Applies when: country is the origin

  1. Extraction

    Extract ore within licensed area; process by gravity concentration and, commonly, mercury amalgamation

    Who
    Miner (artisanal/small-scale or licensed company)
    Primary lawNot recorded

    Legal basis: NMMA, s.90 (area of a Small-scale Mining Lease, rehabilitation of mined-out areas, mining restricted to established zones of mineralisation)

  2. Processing

    Smelt sponge gold with flux into a button/bar

    Who
    Miner (artisanal/small-scale or licensed company)
    Issues
    Unique reference number on each doré bar or sealed container of alluvial gold
    Industry practiceNot recordedTranscription

    Researcher's note: [unconfirmed] Smelting with flux is common practice not described in the OECD Supplement on Gold (3rd ed. 2016), whose "Gold sources" definitions say alluvial gold "may be easily melted and/or semi-refined into small ingots (normally of 85% - 92 % purity)" and "can ordinarily be directly refined", and associate doré with medium and large-scale mines.

  3. Payment

    Pay royalty monthly and file two returns: 15% ad valorem on gold concentrate (Nigeria Tax Act 2025, Eighth Schedule, from 1 Jan 2026), valued at the Ministry of Solid Minerals' official selling price or ruling international prices; monthly production return (Form 17) to the Mines Inspectorate before the 20th, and monthly royalty self-assessment return to the Nigeria Revenue Service by the 21st

    Who
    Miner (artisanal/small-scale or licensed company)
    Issues
    Royalty payment receipt; Monthly return on Form 17 ("Monthly returns on mineable & quarriable minerals", headed "Regulation 112 (a)" in the Cadastre Office copy): licence number, mineral, location, labour and wages (Nigerians / non-Nigerians), quantities won, used, sold and left on hand (tons or m3) with values, State, zone, remarks; certified by the lease manager or responsible person; due on the 20th day of the following month; Monthly royalty self-assessment return to the NRS: licence number, mineral and weight, location and labour, quantity won/sold/used/on hand, buyers, computation, evidence of payment, signed declaration - due by the 21st
    Primary lawNot recordedOCR

    Legal basis: Nigeria Tax Act 2025; Nigeria Tax Administration Act 2025; Minerals and Mining Regulations 2011, NTA s.64(3)-(4) and Eighth Schedule paras 1-3, item 25 (gold concentrate 15%); NTAA s.20(1)-(2), s.63, s.123; Regs 99(1)-(2), 123

    Researcher's note: [conflict] ng.div-tax-act-versions: two texts of the NTA and NTAA are held. The royalty table (Eighth Schedule, gold concentrate 15%) is the same in both; the gazetted NTAA s.20(1)(b) cites the "Seventh" schedule and the National Assembly text the "Ninth" - neither is the Eighth; printed commencement 26 June 2025 (gazette) vs 1 January 2026 (National Assembly text; the date applied). [inferred] The Eighth Schedule lists only "GOLD CONCENTRATE" (15%) and "ANY OTHER MINERAL" (10%); the OECD Gold Supplement defines concentrate as an intermediate still needing processing "to produce doré", so whether doré or alluvial gold is charged 15% or 10% is interpretive. [time-limited] NMMA s.33 (royalty "as prescribed in the regulations") was deleted by NTA s.197(9) (gazette numbering); Regs Schedule 4 (3%) and the MSMD notice of 4 July 2024 (3% on N1,081,200/oz) applied to 31 Dec 2025. [unconfirmed] no official selling-price list newer than July 2024 found. [ocr] reg 123 checked against gazette page image p.104; Form 17 read from the Cadastre Office page image. [blocked] Rev360 is a login shell, so the return form fields come from NTAA s.20(2).

  4. Reporting

    Customer due diligence on the miner / mining company before buying: identity (incl. NIN), proof of the company's existence, beneficial owners, source of funds; screen and keep records 5 years

    Who
    Mineral Buying Centre (MBC)
    Issues
    Buying centre CDD file on the miner / mining company: identity (incl. NIN), the company's name, legal form and proof of existence, beneficial owners (5%+), source of funds
    Primary lawNot recorded

    Legal basis: MLPPA 2022; EFCC AML/CFT/CPF Regulations for DNFBPs 2024, s.4, s.8, s.30; regs 18(2), 24(3), 40(5)-(6)

    Researcher's note: [inferred] For a company, proof of existence is usually its Corporate Affairs Commission (CAC) documents; the Regulations do not name them.

  5. Reporting

    Log the purchase, recording which mine the mineral came from

    Who
    Mineral Buying Centre (MBC)
    Issues
    MBC purchase/sale record naming mine of origin (NMMA s.96)
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.96(2); Regs 133(4)(a), 232(i)

    Researcher's note: [ocr] Regs 133(4)(a) and 232(i) read in the gazette OCR and the Cadastre Office text.

  6. Reporting

    If a single transaction, lodgment or transfer of funds exceeds N5m (individual) / N10m (body corporate): report it to SCUML in writing within 7 days. A cash payment above those sums is itself unlawful unless made through a financial institution

    Who
    Mineral Buying Centre (MBC)
    Issues
    Report to SCUML of any single transaction, lodgment or transfer of funds above N5m (individual) / N10m (body corporate), in writing within 7 days
    Primary lawNot recorded

    Legal basis: MLPPA 2022, s.11(1) (report to SCUML within 7 days); s.2(1) (cash payment limit)

    Researcher's note: Conditional step. MLPPA read in full in the gazette text (NFIU copy) 2026-09-28.

Monthly and half-yearly returns by miners and buyers

Applies when: country is the origin

  1. Reporting

    Every six months: file the half-yearly report on small-scale mining operations with the Mines Inspectorate (Schedule 5 template C); failure to report leads to revocation

    Who
    Miner (artisanal/small-scale or licensed company)
    Issues
    Half-yearly report on small-scale mining operations (Schedule 5, template C): employees, operating days, accidents, ownership changes, updated site/mining/reclamation plans, source of ore, ore treated, minerals disposed of, expenditure, total sales and exports, total royalties paid
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011, regs 55, 138; Schedule 5 template C

    Researcher's note: [ocr] Regs 55 and 138 read in the gazette OCR and the Cadastre Office text; Schedule 5 template C is in the Cadastre Office copy only (the gazette scan ends at Form 4).

  2. Reporting

    Monthly: file Form 17 return with the Mines Inspectorate and pay the prescribed monthly royalty on minerals sold or used; keep registers and books of account open to inspection

    Who
    Mineral Buying Centre (MBC)
    Issues
    Monthly return on Form 17 ("Monthly returns on mineable & quarriable minerals", headed "Regulation 112 (a)" in the Cadastre Office copy): licence number, mineral, location, labour and wages (Nigerians / non-Nigerians), quantities won, used, sold and left on hand (tons or m3) with values, State, zone, remarks; certified by the lease manager or responsible person; due on the 20th day of the following month (filed by the purchase-licence holder under reg 133(4)(b))
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011, reg 133(4)(a)-(c); reg 123 and Form 17 (form and deadline)

    Researcher's note: [ocr] Form 17 read from the page image of the Cadastre Office copy (p.189); the gazette scan ends at Form 4. Reg 133(4)(b)-(c) require purchase-licence holders to file Form 17 monthly and pay the prescribed monthly royalty on minerals sold or used. [inferred] Form 17 is laid out for lease holders (quantities won, used, sold, left on hand) and has no purchase columns. The purchase licence (Form 28, Cadastre copy) says "royalty is payable on every mineral consignment purchased"; since 2026 the Nigeria Tax Act charges royalty on the person who extracts (Eighth Schedule para 1) - how the buyer's monthly royalty obligation sits with it is not stated.

  3. Reporting

    Monthly: file Form 17 return with the Mines Inspectorate and pay the prescribed monthly royalty on minerals sold or used; keep registers and books of account

    Who
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issues
    Monthly return on Form 17 ("Monthly returns on mineable & quarriable minerals", headed "Regulation 112 (a)" in the Cadastre Office copy): licence number, mineral, location, labour and wages (Nigerians / non-Nigerians), quantities won, used, sold and left on hand (tons or m3) with values, State, zone, remarks; certified by the lease manager or responsible person; due on the 20th day of the following month (filed by the purchase-licence holder under reg 133(4)(b))
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011, reg 133(4)(a)-(c); reg 123 and Form 17 (form and deadline)

    Researcher's note: [ocr] Form 17 read from the page image of the Cadastre Office copy (p.189); the gazette scan ends at Form 4. Reg 133(4)(b)-(c) require purchase-licence holders to file Form 17 monthly and pay the prescribed monthly royalty on minerals sold or used. [inferred] Form 17 is laid out for lease holders (quantities won, used, sold, left on hand) and has no purchase columns. The purchase licence (Form 28, Cadastre copy) says "royalty is payable on every mineral consignment purchased"; since 2026 the Nigeria Tax Act charges royalty on the person who extracts (Eighth Schedule para 1) - how the buyer's monthly royalty obligation sits with it is not stated.

Receive and credit export proceeds

Applies when: country is the origin

  1. Payment

    Credit export proceeds to the exporter's export domiciliary account at the bank where the NXP was registered, within 180 days of the bill of lading / air waybill date; CBN monitors banks on repatriation

    Who
    Authorised Dealer bank (Nigeria)
    Issues
    Credit of export proceeds to the exporter's export domiciliary account at the NXP bank
    Official guidanceNot recorded

    Legal basis: CBN Foreign Exchange Manual 4th Ed., Memorandum 10.A iii, xiv(a) (180 days for non-oil; 90 days applies to oil and gas); Memorandum 20; Appendix II Contravention 6

    Researcher's note: [inferred] The Manual speaks of the bill of lading; for air freight the air waybill is the equivalent transport document.

Licences and registrations

  • SCUML registration as a dealer in precious metals (DNFBP)

    SCUML registration (commonly called a SCUML certificate)

    Held by
    Mineral Buying Centre (MBC)
    Issued by
    SCUML / EFCC
    Primary lawNot recorded

    Legal basis: MLPPA 2022; EFCC AML/CFT/CPF Regulations for DNFBPs 2024, MLPPA s.6(1)(a) (declaration of activities to SCUML by a DNFBP whose business involves cash transactions), s.30 (dealers in precious metals and precious stones are DNFBPs); Regulations reg 5(2)-(3) (registration with SCUML)

  • Authorised Dealer appointment (foreign exchange)

    CBN letter of appointment (s.5(2))

    Held by
    Authorised Dealer bank (Nigeria)
    Issued by
    Central Bank of Nigeria
    Primary lawNot recorded

    Legal basis: Foreign Exchange (Monitoring and Miscellaneous Provisions) Act, s.5

  • Company incorporation + TIN + PSC filing

    Certificates as above

    Held by
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issued by
    CAC / FIRS
    Valid for
    perpetual/ongoing
    Secondary

    Legal basis: CAMA 2020

    No source recorded

  • NEPC Exporter Certificate

    NEPC Exporter Certificate (NGN 13,500 new)

    Held by
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issued by
    Nigerian Export Promotion Council
    Valid for
    24 months first issue, then annual renewal
    Official guidanceNot recorded

    Legal basis: NEPC Act; NEPC e-registration platform

    Researcher's note: [conflict] minor: the FMITI trade portal says the exporter certificate is renewed every 18 months; NEPC's own page (followed) says valid 24 months, then renewable yearly.

  • Licence to Purchase and Possess Minerals

    Licence to Possess (or Purchase) Minerals No. LPM... (Form 28): minerals covered, source mineral title number, fee paid by Revenue Collector's Receipt, issue and expiry dates. The licence itself states: "This is not an export clearance, royalty is payable on every mineral consignment purchased". Application on Form 26 with CAC certificate, 3 years' tax clearance, non-conviction attestation, banker's guarantee (Form 27), source of supply, technically competent person, fee; companies only.

    Held by
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issued by
    Director of Mines Inspectorate
    Valid for
    12 months, renewable yearly on fee and compliance (reg 133(5))
    Fee
    N5,000 lump sum for precious metals (Regs Schedule 1 item 19(d)); N200,000 for a "License purchase Minerals (Gold and Precious Stones)" under the MSMD fee notice of 4 July 2024 - see ng.div-fees-2024
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.93(b), s.94; reg 133(1)-(6); Schedule 1 item 19(d) (precious metals N5,000 lump sum)

    Researcher's note: [conflict] ng.div-regs-form-numbering: the gazette (reg 133(2), page image p.107) issues the licence on Form 27 and names no guarantee form; the Cadastre Office copy adds "Banker's Guarantee as provided in Form 27" to reg 133(1)(d) and issues the licence on Form 28 (no Form 27 is printed in that copy). The licence layout quoted is Form 28 of the Cadastre Office copy (the gazette scan ends at Form 4). [conflict] ng.div-fees-2024: fee. [ocr] reg 133 checked against page images pp.107-108 (12 months, reg 133(5)).

  • SCUML DNFBP registration

    SCUML Certificate

    Held by
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issued by
    EFCC/SCUML
    Valid for
    ongoing, STR/CTR duties
    Primary lawNot recorded

    Legal basis: MLPPA 2022; EFCC AML/CFT/CPF Regulations for DNFBPs 2024, MLPPA s.6(1)(a) (declaration of activities to SCUML by a DNFBP whose business involves cash transactions), s.30 (dealers in precious metals and precious stones are DNFBPs); Regulations reg 5(2)-(3) (registration with SCUML)

  • Three years' Tax Clearance Certificate (needed for the purchase licence, buying-centre registration and export permit)

    Held by
    Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)
    Issued by
    Tax authority (Nigeria Revenue Service)
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011; Nigeria Tax Administration Act 2025, regs 131(3)(ii), 133(1)(b), 232(b); NTAA s.72(4)(e) (tax clearance certificate required for an application for an import and export licence)

    Researcher's note: [ocr] regs 131(3) and 133(1) checked against gazette page images pp.106-107; reg 232(b) read in the gazette OCR and the Cadastre Office text. The Regulations do not name the issuer; the NTAA gives the Nigeria Revenue Service the tax clearance function.

  • Appointment as pre-shipment inspecting agent

    Held by
    Pre-shipment inspecting agent (NESS)
    Issued by
    Federal Government
    Primary lawNot recordedTranscription

    Legal basis: Pre-Shipment Inspection of Exports Act, s.12

    Researcher's note: Non-oil agents named by NEPC (June 2022) and Nairametrics (Jan 2021): Anglia International, Gojopal Nigeria, Neroli Technologies. [unconfirmed] current status: no later non-oil appointment found; the CBN circular of 15 June 2026 on the Reforms page concerns crude-oil terminals.

  • Registration as accredited agent for movement of minerals

    Letter of identification as accredited agent (Form 30 in the Cadastre Office copy; Form 29 in the gazette) naming the bearer, the minerals, the mineral title or purchase-licence number, the principal, the mine site and the destination, with passport photograph; application on Form 29 (gazette: Form 28) by the title or licence holder

    Held by
    Secure logistics provider (Nigeria leg)
    Issued by
    Mines Inspectorate Department
    Valid for
    Until the agent resigns or is disengaged, or the principal's title/licence ends (reg 134(4))
    Fee
    N10,000 (Regs Schedule 1 item 19(e)); N60,000 "Registration of accredited agents for movement of minerals" under the MSMD fee notice of 4 July 2024 - see ng.div-fees-2024
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.93(c); reg 134(1)-(4); Schedule 1 item 19(e) (N10,000)

    Researcher's note: [conflict] ng.div-regs-form-numbering: forms 29/30 (Cadastre Office copy) vs 28/29 (gazette reg 134, page image p.108). [conflict] ng.div-fees-2024: fee. Form layout read in the Cadastre Office copy only.

  • Private Guard Company licence

    Licence displayed at premises (s.6)

    Held by
    Secure logistics provider (Nigeria leg)
    Issued by
    Minister of Internal Affairs (PGC Act s.36), through the licensing authority; the NSCDC recommends registration, inspects and keeps the register (NSCDC (Amendment) Act 2007 s.1(1)(b)-(d))
    Valid for
    two years (s.4(1)); renewal applied for up to three months before expiry (s.11)
    Primary lawNot recordedTranscription

    Legal basis: Private Guard Companies Act, Cap P30 LFN 2004; NSCDC (Amendment) Act 2007, PGC Act s.1(1) (licence needed to watch, guard, patrol or carry money), s.3 (grant), s.4(1) (valid two years), s.6 (displayed), s.11 (renewal), s.17 (no firearms); NSCDC (Amendment) Act 2007 s.1(1)(b)-(d), s.1(2) (armed squad)

    Researcher's note: [transcription] Both texts are third-party transcriptions (mykeels/lawnigeria), saved to laws/ 2026-09-28; official copies requested. s.17 bars licensed guards from bearing firearms, so armed escort must come from the Police or the NSCDC armed squad; no rule specific to valuables in transit found.

  • NCAA Regulated Agent accreditation (air cargo)

    Held by
    Secure logistics provider (Nigeria leg)
    Issued by
    Nigerian Civil Aviation Authority
    Primary lawNot recorded

    Legal basis: Nig.CARs Part 17 (2015 ed.), 17.2(53) (regulated agent), 17.16-17.18 (regulated agent security programme approved by the Authority), 17.72 (aircraft operators accept cargo only from approved regulated agents or under other approved controls), 17.73, 17.74.3

    Researcher's note: Read in the 2015 Part 17 (S.I. 36 of 2015), held in laws/; [unconfirmed] a 2023 edition is reported but not held.

  • Licence to Purchase and Possess Minerals

    Licence to Possess (or Purchase) Minerals No. LPM... (Form 28): minerals covered, source mineral title number, fee paid by Revenue Collector's Receipt, issue and expiry dates. The licence itself states: "This is not an export clearance, royalty is payable on every mineral consignment purchased". Application on Form 26 with CAC certificate, 3 years' tax clearance, non-conviction attestation, banker's guarantee (Form 27), source of supply, technically competent person, fee; companies only.

    Held by
    Mineral Buying Centre (MBC)
    Issued by
    Director of Mines Inspectorate
    Valid for
    12 months, renewable yearly on fee and compliance (reg 133(5))
    Fee
    N5,000 lump sum for precious metals (Regs Schedule 1 item 19(d)); N200,000 for a "License purchase Minerals (Gold and Precious Stones)" under the MSMD fee notice of 4 July 2024 - see ng.div-fees-2024
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.93(b), s.94; reg 133(1)-(6); Schedule 1 item 19(d) (precious metals N5,000 lump sum)

    Researcher's note: [conflict] ng.div-regs-form-numbering: the gazette (reg 133(2), page image p.107) issues the licence on Form 27 and names no guarantee form; the Cadastre Office copy adds "Banker's Guarantee as provided in Form 27" to reg 133(1)(d) and issues the licence on Form 28 (no Form 27 is printed in that copy). The licence layout quoted is Form 28 of the Cadastre Office copy (the gazette scan ends at Form 4). [conflict] ng.div-fees-2024: fee. [ocr] reg 133 checked against page images pp.107-108 (12 months, reg 133(5)).

  • Registration as a Mineral Buying Centre

    Certificate of Mineral Buying Centre, MBC No. ... (Form 33), naming the minerals, with effective and expiry dates ("This certificate is not a mining permit"). Application on Form 32 (in triplicate): company, representative and experience, minerals, location, previous mineral transactions, evidence of royalties paid, value-addition equipment, professional staff. Reg 232 conditions: company under CAMA, 3 years' tax clearance, memorandum and articles, manager, burglary-proof office, strong room, testing equipment, fire extinguisher, registers.

    Held by
    Mineral Buying Centre (MBC)
    Issued by
    Director, Artisanal and Small-Scale Mining Department
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.96(1); reg 232; Schedule 1 item 20(b)-(c) (N50,000 application, N50,000 renewal)

    Researcher's note: Registration term not stated in reg 232; Form 33 (Cadastre Office copy only - the gazette scan ends at Form 4) carries effective and expiry dates. [ocr] Schedule 1 items 20(b)-(c) (N50,000 each) checked against gazette page image p.172.

  • Three years' Tax Clearance Certificate (needed for the purchase licence, buying-centre registration and export permit)

    Held by
    Mineral Buying Centre (MBC)
    Issued by
    Tax authority (Nigeria Revenue Service)
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011; Nigeria Tax Administration Act 2025, regs 131(3)(ii), 133(1)(b), 232(b); NTAA s.72(4)(e) (tax clearance certificate required for an application for an import and export licence)

    Researcher's note: [ocr] regs 131(3) and 133(1) checked against gazette page images pp.106-107; reg 232(b) read in the gazette OCR and the Cadastre Office text. The Regulations do not name the issuer; the NTAA gives the Nigeria Revenue Service the tax clearance function.

  • Registration as an artisanal and small-scale mining cooperative (if a cooperative)

    Registration on Form 31 with certificate of registration, bye-laws, list of members and positions, licence over the area of operation (if any), proof of payment

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    Artisanal and Small Scale Mining Department
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011, reg 230; Schedule 1 item 20(a) (N5,000)

    Researcher's note: [ocr] Schedule 1 item 20(a) (N5,000) checked against gazette page image p.172; reg 230 read in the gazette OCR and the Cadastre Office text; Form 31 read in the Cadastre Office copy only.

  • Community Development Agreement

    Signed, MECD-approved CDA

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    Negotiated w/ host community, MECD-approved
    Valid for
    reviewed every 5 years
    Primary lawNot recorded

    Legal basis: NMMA, s.116(1) (holder of a Mining Lease, Small-scale Mining Lease or Quarry Lease concludes a CDA with the host community before any development activity), s.116(5) (reviewed every 5 years), s.117 (objectives); s.71(1)(c) applies the same pre-condition to Mining Leases

  • EIA / EPRP approval

    EIA statement approved by the Federal Ministry of the Environment, and the EPRP, as submitted to MECD

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    Federal Ministry of the Environment (EIA approval); submitted to MECD with the EPRP
    Valid for
    prior to commencement; ongoing
    Primary lawNot recorded

    Legal basis: NMMA, s.119 (every Exploration Licence, Small-scale Mining Lease, Mining Lease, Quarry Lease and Water Use Permit holder, before mining operations, submits to MECD an EIA statement approved by the Federal Ministry of the Environment and an Environmental Protection and Rehabilitation Program); s.71(1)(a) (Mining Lease: MECD approval before development)

  • Company/cooperative incorporation

    Certificate of Incorporation

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    CAC
    Valid for
    perpetual
    Primary lawNot recorded

    Legal basis: Companies and Allied Matters Act 2020; NMMA, s.49 (who may hold an SSML)

  • SCUML DNFBP registration (only if miner also buys from other diggers)

    SCUML certificate

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    EFCC/SCUML
    Valid for
    ongoing, periodic returns
    Official guidanceNot recorded

    Legal basis: Money Laundering (Prevention and Prohibition) Act 2022, s.30 (dealers in precious metals and precious stones are DNFBPs); EFCC DNFBP Regulations 2024 reg 5(2)-(3) (registration with SCUML)

    Researcher's note: [inferred] That a miner needs SCUML registration only if it also buys from other diggers is the model's reading: the SCUML guideline registers dealers in precious metals and stones (asking for a Ministry of Solid Minerals exploration licence or permit) and states no such condition.

  • Small-Scale Mining Lease (SSML)

    SSML certificate

    Held by
    Miner (artisanal/small-scale or licensed company)
    Issued by
    Mining Cadastre Office
    Valid for
    5 years, renewable (Regs 50(1)-(2))
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007; Minerals and Mining Regulations 2011, s.49, s.90; Regs 46, 49 (Form 11 for alluvial/artisanal), 50, 55

    Researcher's note: [ocr] Regs 46-55 read in the gazette OCR (reg 50, 5 years, checked against page image p.42) and in the Cadastre Office text; NMMA s.49 and s.90 read in full.

Taxes and fees

  • Mineral royalty on gold

    Gold concentrate; whether doré counts as concentrate is interpretive

    Rate
    15% ad valorem (gold concentrate)
    Base
    Ministry of Solid Minerals official selling price or ruling international prices
    Paid by
    Person who extracts the mineral / titleholder
    Collected by
    Nigeria Revenue Service
    No confidence level recorded
    No source recorded

  • Export-stage royalty on gold (assessed on the exporter at export permit)

    Rate
    3% ad valorem (gold)
    Base
    MSMD official selling price of the gold in the lot
    Paid by
    Exporter: the applicant for the permit to export minerals (Form 22)
    Collected by
    Mines Inspectorate Department (MSMD)
    No confidence level recorded
    No source recorded

  • Mineral export permit fee

    Rate
    N10,000 per permit (Regs Schedule 1 item 18(a)); N100,000 under the MSMD fee notice of 4 July 2024
    Paid by
    Exporter
    Collected by
    Mines Inspectorate (Revenue Collector's Receipt)
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011; MSMD fee notice of 4 July 2024, reg 131; Schedule 1 item 18(a)

    Researcher's note: [conflict] ng.div-fees-2024: the Ministry notice raises the fee without an amending instrument; [ocr] item 18(a) checked against gazette page image p.172.

  • Nigeria Export Supervision Scheme levy

    Rate
    0.5% of FOB value (non-oil)
    Paid by
    Exporter
    Collected by
    Authorised Dealer bank, after inspection
    Official guidanceNot recordedTranscription

    Legal basis: Pre-Shipment Inspection of Exports Act; CBN FX Manual 4th ed. Memorandum 10.A, Memorandum 10.A viii; Act s.14(2)

    Researcher's note: [conflict] timing: the FX Manual (followed) - after inspection; Anglia International - when Form NXP is submitted; the NPA guide - on the intended export value, topped up if inspection finds a higher FOB value.

  • VAT on exported goods

    Exported goods

    Rate
    0% (zero-rated; oil and gas excluded)
    Primary lawNot recordedOCR

    Legal basis: Nigeria Tax Act 2025, s.187(n) (gazetted text); s.186(n) (National Assembly text)

    Researcher's note: [conflict] ng.div-tax-act-versions: section number differs between the two texts (the gazetted text has an extra s.89); wording the same. "Exported goods" defined in s.189 (gazetted text).

Controls

  • Dealers in precious metals register with SCUML and run customer due diligence under the EFCC DNFBP Regulations 2024.

    Kind
    Anti-money laundering
    Primary lawNot recorded

    Legal basis: MLPPA 2022; EFCC AML/CFT/CPF Regulations for DNFBPs 2024, MLPPA s.4(1), s.6(1)(a), s.30; Regulations reg 5(2)-(3), 40(6)

  • Output of small-scale mining leases must be sold to a licensed Mineral Buying Centre (NMMA s.95); the Regulations (reg 131(1)) nonetheless let most titleholders apply for export permits.

    Kind
    State monopoly
    Primary lawNot recordedOCR

    Legal basis: NMMA 2007, s.95

  • Minerals presented for export without an export permit must be seized by Customs and handed to the Mines Inspectorate within 72 hours.

    Kind
    Export ban
    Primary lawNot recordedOCR

    Legal basis: Minerals and Mining Regulations 2011, reg 132(3)-(4)

    Researcher's note: [ocr] reg 132(3)-(4) checked against gazette page image p.107.

  • Cash payments above N5m (individual) or N10m (company) must go through a financial institution.

    Kind
    Cash limit
    Threshold
    N5m / N10m
    Primary lawNot recorded

    Legal basis: Money Laundering (Prevention and Prohibition) Act 2022, s.2(1)

  • Non-oil export proceeds must be credited to the exporter's export domiciliary account at the NXP bank within 180 days of the bill of lading date; penalty of 1% of the outstanding amount on the exporter (0.5% on the bank); extensions suspended since 8 January 2025. International extractive-industry companies may repatriate 100% of proceeds through Authorised Dealer banks.

    Kind
    Currency control
    Threshold
    180 days
    Official guidanceNot recorded

    Legal basis: CBN Foreign Exchange Manual 4th ed., Memorandum 10.A iii, xiv(a); Memorandum 20 note iv; Appendix II Contravention 6

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • [conflict] The Ministry of Solid Minerals Development fee notice of 4 July 2024 (ng.src-msmd-royalty) sets fees far above Schedule 1 of the 2011 Regulations (ng.src-ng-regs-2011): permit to export minerals for commercial purpose N100,000 vs N10,000 (item 18(a)); licence to purchase minerals (gold and precious stones) N200,000 vs N5,000 for precious metals (item 19(d)); registration of accredited agents N60,000 vs N10,000 (item 19(e)). No amending statutory instrument was found. The model shows both and treats the notice as the fee charged in practice.

    Official guidanceNot recordedOCR

    Researcher's note: [unconfirmed] whether the notice was gazetted as an amendment; the full 268-item fees list is not published in the notice.

  • [conflict] The FX (Monitoring and Miscellaneous Provisions) Act s.12 (LFN 2004 text, ng.src-ng-laws-repo) requires declaration of foreign currency above US$5,000; the MLPPA 2022 s.3(3) (ng.src-mlppa-2022) and the FX Manual Memorandum 7 (ng.src-cbn-fxm-2026) use US$10,000. The model follows the later Act (MLPPA 2022).

    Primary lawNot recorded

    Researcher's note: [transcription] FX Act read in an LFN-style print; later amendments not checked.

  • Most Nigerian gold is reported to leave the country undeclared, mainly by road to Niger and via Togo, and mostly ending up in the UAE; a Nigerian official has said private jets are often used, and SWISSAID found only weak indications of a Benin route. SWISSAID (2024) estimates undeclared exports at about 13.9 t a year on average in 2012-2018 and undeclared artisanal output at 14.3-15.6 t a year in the early 2020s, compared with 4.7 t of declared exports in 2022 (mostly industrial gold shipped to Switzerland).

    SecondaryNot recorded

    Researcher's note: [unconfirmed] Figures are SWISSAID estimates (the export gap from mirror-trade data), not official statistics. The Benin route rests on 'indications ... but little hard evidence'; private aircraft rests on a statement by a Nigerian official quoted in the report, not on SWISSAID's own finding.

  • NEITI's 2021 solid-minerals audit found that Customs does not reliably check the Ministry's export permit against what leaves the country.

    SecondaryNot recorded

  • [conflict] Pre-Shipment Inspection of Exports Act s.18(2) (LFN 2004 text, ng.src-psie-act): fine N50,000 or the value of the goods (individual), N100,000 or twice the value (company). CBN FX Manual 4th ed. Appendix II (ng.src-cbn-fxm-2026) states, "under the Act", N5,000,000 or the value / N10,000,000 or twice the value. No amending Act was found; the model quotes the Act and notes the Manual's figures.

    Primary lawNot recordedTranscription

    Researcher's note: [transcription] the Act is held in a compilation print, not the gazette.

  • [conflict] The gazetted Minerals and Mining Regulations 2011 (S.I. 47, ng.src-ng-regs-2011) and the Mining Cadastre Office copy (ng.src-ng-regs-2011-mco) number some forms differently: reg 133(1)(d) in the Cadastre copy adds "Banker's Guarantee as provided in Form 27", so the purchase licence is Form 28 and the agent forms 29/30, where the gazette issues the licence on Form 27 and uses Forms 28/29 for agents (reg 134); the Cadastre copy's forms also carry draft regulation numbers (Forms 22/23 "Regulation 117", Form 17 "Regulation 112 (a)", Schedule 4 "Regulation 111(c)"). The model follows the gazette for regulation and form numbers where the gazette scan has them, and the Cadastre copy for forms the scan lacks (it ends at Form 4).

    Primary lawNot recordedOCR

    Researcher's note: [ocr] gazette pages 107-108 checked against the page images.

  • [conflict] Two texts of each 2025 tax Act are held. (1) Gazetted copies (Nigeria Tax Act: Gazette No. 117 Vol. 112, 26 June 2025, printed commencement 26 June 2025; Nigeria Tax Administration Act: Government Notice No. 24, printed commencement 26 June 2025) - ng.src-nta-2025, ng.src-ntaa-2025. (2) National Assembly texts supplied by the user (Nigeria Tax Act certified 11 June 2025, printed commencement 1 January 2026) - ng.src-nta-2025-nass, ng.src-ntaa-2025-nass. Differences seen: the gazetted NTA has an extra s.89 (petroleum royalty), so later sections are numbered one higher (VAT zero-rating s.187(n) vs s.186(n); NMMA amendment s.197(9) vs s.196(9)); NTAA s.20 cites the "Seventh" schedule (gazette) vs the "Ninth" (NASS) for mineral royalty, where the table is the Eighth Schedule in both; NTAA s.29 bank-return thresholds differ. The solid-minerals royalty table (gold concentrate 15%) is the same. The model follows the gazetted text for section numbers (quoting the NASS number beside it) and 1 January 2026 as the date applied, because the NRS and the Federal Government apply the Acts from that date. Reports of the National Assembly directing re-gazetting of certified true copies (Dec 2025 - Jan 2026) are secondary (sites-visited.md).

    Primary lawNot recordedOCR

    Researcher's note: [unconfirmed] which text is authoritative has not been settled by any official source read; the official Federal Government Printer copies are requested.

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • Fields of the non-oil RFI form used by Anglia International.

    Missing document
    Anglia non-oil Request for Information form
    Where it might be
    https://angliainternational.org/wp-content/uploads/2021/03/Request-For-Information-RFI1.pdf
    Why not obtained
    Earlier read found a scanned image; a direct download from this session was refused by the proxy (403) on 2026-09-28. Listed in ng-fetch.tsv for the Mac host; the Neroli (crude-oil) RFI is the only form read.
    Affects
    ng.st-11ng.doc-rfi

  • Tenure and zones of the 2021 non-oil inspection agents.

    Missing document
    CBN circular TED/FEM/FPC/PUB/001/002
    Where it might be
    https://regalert.substack.com/p/re-appointment-of-pias-and-meas-for-non-oil-exportpdf
    Why not obtained
    The copy found (regalert.substack.com) is not openable and is not official; CBN circulars page not reachable from this session (proxy 403). Listed in ng-fetch.tsv; zones now also stated by NEPC (June 2022).
    Affects
    ng.st-46

  • Customs Service Act 2023 from an official host.

    Missing document
    Nigeria Customs Service Act 2023, Gazette No. 105 Vol. 110
    Where it might be
    https://customs.gov.ng (Nigeria Customs Service); Federal Government Printer
    Why not obtained
    Only a law-firm-hosted scan of the gazette (sabilaw.org) was found; not searched on customs.gov.ng from the Mac host yet.
    Affects
    ng.st-13ng.st-14

  • How the Mines Inspectorate now assesses and receipts the export-stage royalty on a lot, and whether the Nigeria Revenue Service collects it since the Nigeria Tax Act took effect.

    Missing document
    Mines Inspectorate circular (or a receipt) on export-stage royalty assessment at the export permit, issued since the Nigeria Tax Act took effect
    Where it might be
    https://msmd.gov.ng; the Mines Inspectorate Department; an exporter's receipt
    Why not obtained
    No circular found; receipts are held by exporters.

  • The full 268-item fees regime announced on 4 July 2024 and its legal instrument.

    Missing document
    MSMD reviewed fees schedule (all items) and any gazette notice amending Schedule 1 of the 2011 Regulations
    Where it might be
    https://msmd.gov.ng (downloads)
    Why not obtained
    The published notice lists only highlights and 27 licence/permit fees; no gazetted instrument found.
    Affects
    ng.tax-export-permit-feeng.cr-exp-purchaseng.cr-logng-agent

  • The NRS royalty self-assessment return in Rev360.

    Missing document
    NRS mineral royalty self-assessment return
    Where it might be
    https://selfservice.nrs.gov.ng/
    Why not obtained
    Behind a taxpayer login (the saved page is an empty shell, 2026-09-28).
    Affects
    ng.st-03

  • PAGMI buying-centre procedure: receipt, assay certificate, pricing and payment channel.

    Missing document
    PAGMI procedure
    Where it might be
    Ministry of Solid Minerals, Solid Minerals Development Fund or CBN
    Why not obtained
    Not published. The State House factsheet (24 July 2020) was saved without its body; WebFetch returned only a summary (2026-09-28).
    Affects
    ng.st-04

  • Official texts of the Private Guard Companies Act (with its Schedule forms) and the NSCDC Act 2003 as amended.

    Missing document
    Private Guard Companies Act Cap P30 LFN 2004; NSCDC Act 2003 and (Amendment) Act 2007
    Where it might be
    Federal Ministry of Justice LFN portal; NSCDC website
    Why not obtained
    Only third-party transcriptions found (mykeels/lawnigeria); the PGC Schedule is cut off.
    Affects
    ng.cr-logng-pgc

  • Any amendment of the Pre-Shipment Inspection of Exports Act raising the s.18 penalties (the FX Manual cites N5m/N10m).

    Missing document
    Amending Act or current consolidated text of Cap P25
    Where it might be
    Federal Ministry of Finance; CBN Trade & Exchange Department
    Why not obtained
    No amendment found in the texts or pages read; the held Act is a compilation print.
    Affects
    ng.doc-cci

  • Ministry guideline for the licence to possess and purchase minerals, export-permit and buying-centre registration.

    Missing document
    Mines and Steel portal guidelines
    Where it might be
    https://portal.minesandsteel.gov.ng/Home/Guidelines
    Why not obtained
    Expired security certificate on the portal; a download from this session was refused by the proxy (403) on 2026-09-28. Listed in ng-fetch.tsv.
    Affects
    ng.cr-exp-purchaseng.cr-mbc-purchaseng.st-08

  • Forms 5-33 and Schedules 4-6 of the gazetted Minerals and Mining Regulations 2011.

    Missing document
    Complete gazette of S.I. 47 of 2011 (pages after B1740)
    Where it might be
    Federal Government Printer; Ministry of Solid Minerals Development library; https://msmd.gov.ng/wp-content/uploads/2023/03/Nigerian-Minerals-Mines-Regulations-2011.pdf is the truncated scan
    Why not obtained
    The only gazette scan found online ends at B1740 (Form 4); forms and schedules are known only from the Cadastre Office copy, whose numbering differs.
    Affects
    ng.doc-form17-minerng.doc-export-permit-ngng.doc-agent-letterng.cr-exp-purchaseng.tax-royalty-2024

  • Layout of the NCS release form issued at airport export.

    Missing document
    NCS release form
    Where it might be
    https://nigeriainfotrade.fmiti.gov.ng/procedure/452?l=en (and /procedure/127, /323, /325 ... "Customs clearance at the airport in Abuja")
    Why not obtained
    Only the FMITI index page is held; WebFetch of /procedure/452 on 2026-09-28 returned the index again (step content is script-rendered); listed in ng-fetch.tsv for a browser fetch. No specimen online.
    Affects
    ng.st-14ng.doc-customs-release-ng

  • Specimens of the buying-centre receipt, filled Form 17, issued export permit, Form NXP, SGD and CCI.

    Missing document
    Specimens (real, redacted or blank)
    Where it might be
    Any past shipment file
    Why not obtained
    No public specimen exists; blank layouts held only for Forms 22, 23, 28, 30, 33 (Cadastre copy) and Form 17 (page image). A specimen needs a request to an exporter or the Ministry.
    Affects
    ng.doc-sales-receipt-mbcng.doc-export-permit-ngng.doc-nxpng.doc-sgdng.doc-cci

  • Official Federal Government Printer copies of the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025, and any re-gazetted certified true copies.

    Missing document
    Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025 (official gazette and NASS certified copies)
    Where it might be
    https://nass.gov.ng/documents/download/11250; https://www.thecable.ng/wp-content/uploads/2026/01/Final-Approved-Copy-for-Print-NIGERIA-TAX-ACT-2025.pdf; https://nrs.gov.ng
    Why not obtained
    Held copies come from a State revenue service site and from the user; the NASS and TheCable downloads were refused by the proxy from this session (403) on 2026-09-28. Listed in ng-fetch.tsv.
    Affects
    ng.st-03ng.tax-royaltyng.tax-vat-exportng.doc-nrs-return-miner

Routes through Nigeria

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.