尼日利亚

• Corporate Affairs Commission (CAC)

  Company incorporation, beneficial-ownership (PSC) register

  未记录可信度等级

  未记录来源

• Central Bank of Nigeria (CBN)

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

  未记录可信度等级

  未记录来源

• Federal Inland Revenue Service (FIRS)

  TIN, VAT administration, tax clearance

  未记录可信度等级

  未记录来源

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

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

  未记录可信度等级

  未记录来源

• Mines Environmental Compliance Department (MECD)

  EIA/EPRP approval, Community Development Agreement approval

  未记录可信度等级

  未记录来源

• Mines Inspectorate Department (MID), MSMD

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

  未记录可信度等级

  未记录来源

• Nigeria Customs Service (NCS)

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

  未记录可信度等级

  未记录来源

• Nigerian Export Promotion Council (NEPC)

  Exporter registration/certificate; e-NXP routing

  未记录可信度等级

  未记录来源

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

  DNFBP (dealer in precious metals) registration, AML supervision

  未记录可信度等级

  未记录来源

• LBMA OTC Guide - The Price

  类型

  指引

  行业惯例未记录

  1 个来源

• 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.

  引用

  Act No. 7 of 2025

  类型

  法案

  生效日期

  2026-01-01

  法律原文

  研究备注: [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.

  未记录来源

• 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).

  类型

  指引

  生效日期

  2026-05-15

  官方指引

  研究备注: [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.

  未记录来源

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

  引用

  S.I. No. 39 of 2024

  类型

  条例

  生效日期

  2024-05-15

  法律原文未记录

  1 个来源

• Money Laundering (Prevention and Prohibition) Act 2022

  引用

  Act No. 14 of 2022

  类型

  法案

  生效日期

  2022-05-12

  法律原文

  未记录来源

• Nigeria Civil Aviation Regulations Part 17 - Aviation Security

  引用

  S.I. No. 36 of 2015 (Gazette No. 175 Vol. 102, 14 Dec 2015)

  类型

  条例

  法律原文

  未记录来源

• 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).

  引用

  Act No. 35 of 2023 (Gazette No. 105 Vol. 110, 9 June 2023)

  类型

  法案

  生效日期

  2023-04-20

  法律原文

  未记录来源

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

  引用

  Cap. F34 LFN 2004 (Decree No. 17 of 1995)

  类型

  法案

  生效日期

  1995-01-16

  法律原文

  未记录来源

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

  引用

  S.I. No. 47 of 2011

  类型

  条例

  生效日期

  2011-05-13

  法律原文

  未记录来源

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

  引用

  S.I. No. 47 of 2011

  类型

  条例

  生效日期

  2011-05-13

  法律原文

  未记录来源

• 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).

  引用

  Act No. 20 of 2007

  类型

  法案

  生效日期

  2007-03-29

  法律原文

  未记录来源

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

  引用

  Act No. 20 of 2007

  类型

  法案

  生效日期

  2007-03-29

  法律原文

  未记录来源

• 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)).

  类型

  法案

  生效日期

  2007-05-28

  法律原文

  研究备注: [transcription] third-party text; principal Act 2003 not held.

  未记录来源

• 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).

  引用

  Act No. 5 of 2025

  类型

  法案

  生效日期

  2026-01-01

  法律原文

  研究备注: [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.

  未记录来源

• 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).

  引用

  Cap. P30 LFN 2004

  类型

  法案

  生效日期

  1986-12-15

  法律原文

  研究备注: [transcription] third-party text; Schedule forms cut off.

  未记录来源

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

  引用

  Cap. P25 LFN 2004 (Decree No. 10 of 1996)

  类型

  法案

  生效日期

  1996-04-19

  法律原文

  未记录来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

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

  SCUML registration (commonly called a SCUML certificate)

  持有人

  Mineral Buying Centre (MBC)

  签发机构

  SCUML / EFCC

  法律原文未记录

  法律依据: 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)

  1 个来源

• Authorised Dealer appointment (foreign exchange)

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

  持有人

  Authorised Dealer bank (Nigeria)

  签发机构

  Central Bank of Nigeria

  法律原文

  法律依据: Foreign Exchange (Monitoring and Miscellaneous Provisions) Act, s.5

  未记录来源

• Company incorporation + TIN + PSC filing

  Certificates as above

  持有人

  Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)

  签发机构

  CAC / FIRS

  有效期

  perpetual/ongoing

  二手资料

  法律依据: CAMA 2020

  未记录来源

• NEPC Exporter Certificate

  NEPC Exporter Certificate (NGN 13,500 new)

  持有人

  Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)

  签发机构

  Nigerian Export Promotion Council

  有效期

  24 months first issue, then annual renewal

  官方指引未记录

  法律依据: NEPC Act; NEPC e-registration platform

  研究备注: [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.

  1 个来源

• 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.

  持有人

  Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)

  签发机构

  Director of Mines Inspectorate

  有效期

  12 months, renewable yearly on fee and compliance (reg 133(5))

  费用

  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

  法律原文

  法律依据: 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)

  研究备注: [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)).

  未记录来源

• SCUML DNFBP registration

  SCUML Certificate

  持有人

  Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)

  签发机构

  EFCC/SCUML

  有效期

  ongoing, STR/CTR duties

  法律原文未记录

  法律依据: 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)

  1 个来源

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

  持有人

  Exporter (Possess/Purchase + MBC + NEPC + Mineral Export Permit holder)

  签发机构

  Tax authority (Nigeria Revenue Service)

  法律原文

  法律依据: 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)

  研究备注: [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.

  未记录来源

• Appointment as pre-shipment inspecting agent

  持有人

  Pre-shipment inspecting agent (NESS)

  签发机构

  Federal Government

  法律原文未记录

  法律依据: Pre-Shipment Inspection of Exports Act, s.12

  研究备注: 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.

  1 个来源

• 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

  持有人

  Secure logistics provider (Nigeria leg)

  签发机构

  Mines Inspectorate Department

  有效期

  Until the agent resigns or is disengaged, or the principal's title/licence ends (reg 134(4))

  费用

  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

  法律原文

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

  研究备注: [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.

  未记录来源

• Private Guard Company licence

  Licence displayed at premises (s.6)

  持有人

  Secure logistics provider (Nigeria leg)

  签发机构

  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))

  有效期

  two years (s.4(1)); renewal applied for up to three months before expiry (s.11)

  法律原文

  法律依据: 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)

  研究备注: [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.

  未记录来源

• NCAA Regulated Agent accreditation (air cargo)

  持有人

  Secure logistics provider (Nigeria leg)

  签发机构

  Nigerian Civil Aviation Authority

  法律原文

  法律依据: 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

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

  未记录来源

• 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.

  持有人

  Mineral Buying Centre (MBC)

  签发机构

  Director of Mines Inspectorate

  有效期

  12 months, renewable yearly on fee and compliance (reg 133(5))

  费用

  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

  法律原文

  法律依据: 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)

  研究备注: [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)).

  未记录来源

• 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.

  持有人

  Mineral Buying Centre (MBC)

  签发机构

  Director, Artisanal and Small-Scale Mining Department

  法律原文

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

  研究备注: 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.

  未记录来源

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

  持有人

  Mineral Buying Centre (MBC)

  签发机构

  Tax authority (Nigeria Revenue Service)

  法律原文

  法律依据: 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)

  研究备注: [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.

  未记录来源

• 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

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  Artisanal and Small Scale Mining Department

  法律原文

  法律依据: Minerals and Mining Regulations 2011, reg 230; Schedule 1 item 20(a) (N5,000)

  研究备注: [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.

  未记录来源

• Community Development Agreement

  Signed, MECD-approved CDA

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  Negotiated w/ host community, MECD-approved

  有效期

  reviewed every 5 years

  法律原文

  法律依据: 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

  未记录来源

• EIA / EPRP approval

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

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  Federal Ministry of the Environment (EIA approval); submitted to MECD with the EPRP

  有效期

  prior to commencement; ongoing

  法律原文

  法律依据: 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)

  未记录来源

• Company/cooperative incorporation

  Certificate of Incorporation

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  CAC

  有效期

  perpetual

  法律原文

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

  未记录来源

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

  SCUML certificate

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  EFCC/SCUML

  有效期

  ongoing, periodic returns

  官方指引未记录

  法律依据: 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)

  研究备注: [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.

  1 个来源

• Small-Scale Mining Lease (SSML)

  SSML certificate

  持有人

  Miner (artisanal/small-scale or licensed company)

  签发机构

  Mining Cadastre Office

  有效期

  5 years, renewable (Regs 50(1)-(2))

  法律原文

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

  研究备注: [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.

  未记录来源

• Mineral royalty on gold

  Gold concentrate; whether doré counts as concentrate is interpretive

  税率

  15% ad valorem (gold concentrate)

  计税基础

  Ministry of Solid Minerals official selling price or ruling international prices

  缴纳人

  Person who extracts the mineral / titleholder

  征收机构

  Nigeria Revenue Service

  未记录可信度等级

  未记录来源

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

  税率

  3% ad valorem (gold)

  计税基础

  MSMD official selling price of the gold in the lot

  缴纳人

  Exporter: the applicant for the permit to export minerals (Form 22)

  征收机构

  Mines Inspectorate Department (MSMD)

  未记录可信度等级

  未记录来源

• Mineral export permit fee

  税率

  N10,000 per permit (Regs Schedule 1 item 18(a)); N100,000 under the MSMD fee notice of 4 July 2024

  缴纳人

  Exporter

  征收机构

  Mines Inspectorate (Revenue Collector's Receipt)

  法律原文

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

  研究备注: [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.

  未记录来源

• Nigeria Export Supervision Scheme levy

  税率

  0.5% of FOB value (non-oil)

  缴纳人

  Exporter

  征收机构

  Authorised Dealer bank, after inspection

  官方指引未记录

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

  研究备注: [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.

  1 个来源

• VAT on exported goods

  Exported goods

  税率

  0% (zero-rated; oil and gas excluded)

  法律原文

  法律依据: Nigeria Tax Act 2025, s.187(n) (gazetted text); s.186(n) (National Assembly text)

  研究备注: [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).

  未记录来源

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

  类型

  反洗钱

  法律原文未记录

  法律依据: 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)

  1 个来源

• 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.

  类型

  国家垄断

  法律原文

  法律依据: NMMA 2007, s.95

  未记录来源

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

  类型

  出口禁令

  法律原文

  法律依据: Minerals and Mining Regulations 2011, reg 132(3)-(4)

  研究备注: [ocr] reg 132(3)-(4) checked against gazette page image p.107.

  未记录来源

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

  类型

  现金限额

  门槛

  N5m / N10m

  法律原文

  法律依据: Money Laundering (Prevention and Prohibition) Act 2022, s.2(1)

  未记录来源

• 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.

  类型

  外汇管制

  门槛

  180 days

  官方指引

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

  未记录来源

• [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.

  官方指引

  研究备注: [unconfirmed] whether the notice was gazetted as an amendment; the full 268-item fees list is not published in the notice.

  未记录来源

• [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).

  法律原文

  研究备注: [transcription] FX Act read in an LFN-style print; later amendments not checked.

  未记录来源

• 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).

  二手资料

  研究备注: [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.

  未记录来源

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

  二手资料

  未记录来源

• [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.

  法律原文

  研究备注: [transcription] the Act is held in a compilation print, not the gazette.

  未记录来源

• [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).

  法律原文

  研究备注: [ocr] gazette pages 107-108 checked against the page images.

  未记录来源

• [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).

  法律原文

  研究备注: [unconfirmed] which text is authoritative has not been settled by any official source read; the official Federal Government Printer copies are requested.

  未记录来源

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

  缺失文件

  Anglia non-oil Request for Information form

  可能所在

  https://angliainternational.org/wp-content/uploads/2021/03/Request-For-Information-RFI1.pdf

  未获取原因

  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.

  影响

  ng.st-11ng.doc-rfi

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

  缺失文件

  CBN circular TED/FEM/FPC/PUB/001/002

  可能所在

  https://regalert.substack.com/p/re-appointment-of-pias-and-meas-for-non-oil-exportpdf

  未获取原因

  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).

  影响

  ng.st-46

• Customs Service Act 2023 from an official host.

  缺失文件

  Nigeria Customs Service Act 2023, Gazette No. 105 Vol. 110

  可能所在

  https://customs.gov.ng (Nigeria Customs Service); Federal Government Printer

  未获取原因

  Only a law-firm-hosted scan of the gazette (sabilaw.org) was found; not searched on customs.gov.ng from the Mac host yet.

  影响

  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.

  缺失文件

  Mines Inspectorate circular (or a receipt) on export-stage royalty assessment at the export permit, issued since the Nigeria Tax Act took effect

  可能所在

  https://msmd.gov.ng; the Mines Inspectorate Department; an exporter's receipt

  未获取原因

  No circular found; receipts are held by exporters.

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

  缺失文件

  MSMD reviewed fees schedule (all items) and any gazette notice amending Schedule 1 of the 2011 Regulations

  可能所在

  https://msmd.gov.ng (downloads)

  未获取原因

  The published notice lists only highlights and 27 licence/permit fees; no gazetted instrument found.

  影响

  ng.tax-export-permit-feeng.cr-exp-purchaseng.cr-logng-agent

• The NRS royalty self-assessment return in Rev360.

  缺失文件

  NRS mineral royalty self-assessment return

  可能所在

  https://selfservice.nrs.gov.ng/

  未获取原因

  Behind a taxpayer login (the saved page is an empty shell, 2026-09-28).

  影响

  ng.st-03

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

  缺失文件

  PAGMI procedure

  可能所在

  Ministry of Solid Minerals, Solid Minerals Development Fund or CBN

  未获取原因

  Not published. The State House factsheet (24 July 2020) was saved without its body; WebFetch returned only a summary (2026-09-28).

  影响

  ng.st-04

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

  缺失文件

  Private Guard Companies Act Cap P30 LFN 2004; NSCDC Act 2003 and (Amendment) Act 2007

  可能所在

  Federal Ministry of Justice LFN portal; NSCDC website

  未获取原因

  Only third-party transcriptions found (mykeels/lawnigeria); the PGC Schedule is cut off.

  影响

  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).

  缺失文件

  Amending Act or current consolidated text of Cap P25

  可能所在

  Federal Ministry of Finance; CBN Trade & Exchange Department

  未获取原因

  No amendment found in the texts or pages read; the held Act is a compilation print.

  影响

  ng.doc-cci

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

  缺失文件

  Mines and Steel portal guidelines

  可能所在

  https://portal.minesandsteel.gov.ng/Home/Guidelines

  未获取原因

  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.

  影响

  ng.cr-exp-purchaseng.cr-mbc-purchaseng.st-08

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

  缺失文件

  Complete gazette of S.I. 47 of 2011 (pages after B1740)

  可能所在

  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

  未获取原因

  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.

  影响

  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.

  缺失文件

  NCS release form

  可能所在

  https://nigeriainfotrade.fmiti.gov.ng/procedure/452?l=en (and /procedure/127, /323, /325 ... "Customs clearance at the airport in Abuja")

  未获取原因

  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.

  影响

  ng.st-14ng.doc-customs-release-ng

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

  缺失文件

  Specimens (real, redacted or blank)

  可能所在

  Any past shipment file

  未获取原因

  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.

  影响

  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.

  缺失文件

  Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025 (official gazette and NASS certified copies)

  可能所在

  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

  未获取原因

  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.

  影响

  ng.st-03ng.tax-royaltyng.tax-vat-exportng.doc-nrs-return-miner

• 尼日利亚至阿拉伯联合酋长国

• 尼日利亚至阿拉伯联合酋长国

• Economic and Financial Crimes Commission (Anti-Money Laundering, Combating the Financing of Terrorism and Countering Proliferation Financing of Weapons of Mass Destruction for Designated Non-Financial Businesses and Professions, and Other Related Matters) Regulations, 2024打开来源
  未记录文本Attorney-General of the Federation and Minister of Justice (Lateef O. Fagbemi, SAN), under MLPPA 2022 s.28 and TPPA 2022 s.95 · 阅读于 2026-09-28

  Missing from this copy: Nothing: regs 1-43, First to Third Schedules, explanatory note

• OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, Third Edition (includes the Supplement on Gold)打开来源
  未记录转录本OECD (OECD Publishing, Paris) · 阅读于 2026-09-28

  Missing from this copy: Figure 1 (tin/tantalum/tungsten supply chain, PDF p. 37) is a rotated diagram whose text layer is scrambled (the two extractions differ by two characters there); PDF pages 2, 12 and 32 are blank

• LBMA Responsible Gold Guidance, Version 9 (November 2021)打开来源
  未记录文本London Bullion Market Association (LBMA) · 阅读于 2026-09-28

  Missing from this copy: As for lbma-responsible-gold-guidance-v9-pdf

• Johnson Matthey / Don David refining agreement (2014)打开来源
  未记录未说明
• A Guide to the Loco London Precious Metals Market (LBMA OTC Guide, 2017)打开来源
  未记录未说明London Bullion Market Association (LBMA) · 阅读于 2026-09-28

  Missing from this copy: As for a-guide-to-the-loco-london-precious-metals-market-lbma-otc-guide-2017; the web chapter "The Price" itself is not in the library (landing copy only)

• Nigerian Export Promotion Council - E-registration page打开来源
  未记录文本Nigerian Export Promotion Council · 阅读于 2026-09-28

  Missing from this copy: Nothing (whole page incl. navigation)

• Nigerian Ports Authority - Export procedure guide打开来源
  未记录文本Nigerian Ports Authority · 阅读于 2026-09-28

  Missing from this copy: Nothing (7 pages)

• The Herald Ghana - GoldBod directs mandatory use of receipts (Aug 2025)打开来源
  未记录未说明
• Blank CBN Export Proceeds Form (NXP), e-NXP print layout (third-party host)打开来源
  未记录未说明
• Nairametrics - CBN appoints 3 pre-shipment inspection and 2 monitoring agents for non-oil exports (Jan 2021)打开来源
  未记录未说明
• FATF - ML/TF Risks and Vulnerabilities Associated with Gold打开来源
  无法访问未说明