INVESTMENT PROCEDURES, REGULATIONS AND OPERATIONAL GUIDELINES

　　FOR FREE ZONES IN NIGERIA. 2004

　　尼日利亞自由區(qū)投資程序、規(guī)章及操作指南 2004

　　NIGERIA EXPORT PROCESSING ZONES AUTHORITY

　　尼日利亞出口加工區(qū)管理局

　　Issued Pursuant to Section 10 (4) of the Nigeria Export Processing Zones Act No 63 of 1992.

　　依1992年63號法令《尼日利亞出口加工區(qū)法令》第十條第四款頒布

　　Contents Page目錄

　　Part 1 第一部分

　　Investment Procedures 投資程序

　　Designation of Free Zones自由區(qū)的指定

　　Application to Undertake Approved Activity in a Zone申請?jiān)谧杂蓞^(qū)內(nèi)進(jìn)行批準(zhǔn)的活動(dòng)

　　Licensing of Approved Enterprise獲批準(zhǔn)企業(yè)執(zhí)照的頒發(fā)

　　Application for Land or Built-Up Factory Space申請土地或預(yù)建廠房用地

　　Building Permit建筑許可

　　Compliance with Building Regulations符合建筑規(guī)范

　　Application for Inspection of Utility Facilities申請公共設(shè)施檢查

　　Permit to Commence Operation商業(yè)運(yùn)營許可

　　Commencement of Development and Operation開始開發(fā)和運(yùn)營

　　Revocation of License for Failure to Commence Development or Operation

　　因無法開始開發(fā)或運(yùn)營而吊銷執(zhí)照

　　Approved Activities for Investment批準(zhǔn)的投資活動(dòng)

　　Demise or Subdemise Real Property轉(zhuǎn)讓或分轉(zhuǎn)讓不動(dòng)產(chǎn)

　　Alteration, Expansion or Demolition of Built-Up Factories Space

　　改變、擴(kuò)展或拆除預(yù)建廠房用地

　　Payment of Ground Rent場地租金的支付

　　Management and Marketing.Promotion Fees管理和市場營銷。宣傳費(fèi)用

　　Disinvestment撤資

　　Part 2 第二部分

　　General Regulations 基本規(guī)定

　　Licensing, Monitoring and Regulation of Free Zones自由區(qū)的執(zhí)照頒發(fā)、監(jiān)管和規(guī)章制定

　　Management of Free Zones自由區(qū)的管理

　　Incentives and Concessions激勵(lì)政策及優(yōu)惠措施

　　Banking Business銀行業(yè)務(wù)

　　Movement of Persons,Goods,etc in and out of Free Zones區(qū)內(nèi)外人員、貨物等流動(dòng)

　　Abandoned Goods丟棄的貨物

　　Manufacturing and Processing制造和加工

　　Quarterly Reports on Operations by Approved Enterprises獲批準(zhǔn)企業(yè)的季度營運(yùn)報(bào)告

　　Books and Records帳本和記錄

　　Audited Accounts審計(jì)的賬目

　　Registration of Vehicles車輛注冊

　　Issue of Driving Licences頒發(fā)駕駛執(zhí)照

　　Customs, Police and Immigration海關(guān)、警察和移民

　　Customs Procedures海關(guān)程序

　　Security in the Free Zone自由區(qū)安全

　　Free Zone Tariffs and Charges自由區(qū)關(guān)稅及收費(fèi)

　　Applicable Laws / Regulations適用的法律等

　　Arbitration, Litigation/Court cases仲裁、訴訟/法庭案件

　　Provision of Services outside the Free Zones關(guān)于自由區(qū)外服務(wù)的條款

　　Environmental Safety and Pollution Control環(huán)境安全和污染控制

　　Maintenance Responsibilities維護(hù)責(zé)任

　　Implementation Clause執(zhí)行條款

　　Commencement起始

　　Regulations規(guī)章

　　Enforcement執(zhí)行

　　Promulgation Clause發(fā)布條款

　　Part 3 第三部分

　　Customs Procedures & Regulations 海關(guān)程序及規(guī)定

　　Schedule A Procedures for Importing Goods into the Free Zone

　　程序表A 向自由區(qū)內(nèi)進(jìn)口貨物的程序

　　Schedule B Procedure for Exporting Goods from the Free Zone

　　程序表B 從自由區(qū)出口貨物的手續(xù)

　　Schedule C Procedure for Handling Goods requiring Repairs and Maintenance

　　程序表C 對需要修理和維護(hù)的貨物的處理程序：

　　Schedule D Procedure for Goods being transferred from one Licensee to another.

　　程序表D 貨物在同一自由區(qū)內(nèi)由一被許可人轉(zhuǎn)運(yùn)至另一許可人

　　Schedule E Procedure for Transferring Goods between one Free Zone to another

　　程序表E 兩自由區(qū)間轉(zhuǎn)運(yùn)貨物的程序

　　Part 4 第四部分

　　Licensing Procedures & Regulations 頒發(fā)執(zhí)照程序及規(guī)定

　　Application for License申請執(zhí)照

　　Types of License執(zhí)照類型

　　Eligibility for a License獲得執(zhí)照的資格

　　Issue of a License頒發(fā)執(zhí)照

　　Operation outside Free Zones Premises房產(chǎn)

　　Revocation of License執(zhí)照的吊銷

　　Fees費(fèi)用

　　Part 5 第五部分

　　Free Zone Registry 自由區(qū)注冊

　　Registration注冊

　　Right of Registry to Request and receive Information注冊處有權(quán)要求并接收信息

　　Share Capital股份資本

　　Name名稱

　　Registered Address注冊地址

　　Sign-Name Plate企業(yè)標(biāo)牌

　　Business Letters, etc商業(yè)信函等

　　Shares股份

　　Share Transfer股份轉(zhuǎn)讓

　　Directors and Secretary董事和秘書

　　Director’s Meeting董事會(huì)議

　　Object of Free Zone Enterprise自由區(qū)企業(yè)的目標(biāo)

　　Seal公章

　　Contracts合同

　　Accounts Distributions資金撤離

　　Ownership所有權(quán)

　　Owner’s Declaration業(yè)主設(shè)報(bào)表

　　Security Interests擔(dān)保物權(quán)

　　Power to Investigate調(diào)查權(quán)

　　Deregistration注銷

　　Revocation of Licence執(zhí)照吊銷

　　Register of Free Zone Vehicles自由區(qū)車輛登記

　　Part 6 第六部分

　　Taxation Procedures & Regulations 稅收程序及規(guī)定

　　Federal Inland Revenue Service聯(lián)邦內(nèi)陸財(cái)政收入服務(wù)局

　　Exemption fro Taxes免除征稅

　　Tax Implication of Specified Transactions涉及的具體交易征稅

　　Part 7 第七部分

　　Banking Procedures & Regulations 銀行程序及規(guī)定

　　Introduction介紹

　　Banks in Nigeria Free Zones尼日利亞自由區(qū)(自由區(qū))內(nèi)的銀行

　　Type and Ownership形式和所有權(quán)

　　Licensing Requirements執(zhí)照頒發(fā)要求

　　Capital Requirements資本要求

　　Disclosure Requirements公開要求

　　Sources and Uses of Funds資金來源和用途

　　Rendition of Returns移交報(bào)告

　　Examination of Banks銀行檢查

　　Auditing of Accounts帳目審核

　　Multi-Zone Operation跨區(qū)運(yùn)營

　　Incentives獎(jiǎng)勵(lì)

　　External Accounts外國賬戶

　　Permissible Activities許可活動(dòng)

　　Prohibited Activities禁止行為

　　Contravention and Penalties違規(guī)和處罰

　　Resolution of Disputes爭端解決

　　Surrender and Revocation of Licence render and Revocation of Licence執(zhí)照的放棄和吊銷

　　Definition of Terms名詞解釋

　　Part 8 第八部分

　　Human Resources Procedures & Regulations 人力資源程序及規(guī)定

　　Introduction導(dǎo)言

　　Application申請

　　Responsibilities of the Authority/Zone Management管理局及自由區(qū)管理方的責(zé)任

　　Employee Welfare雇員福利

　　Labour and Employment Services Office勞動(dòng)力及聘用服務(wù)辦公室

　　Work Period工作期限

　　Employment Contracts聘用合同

　　Provisional Employment Contracts/Apprenticeships臨時(shí)聘用合同/培訓(xùn)期(試用期)

　　Termination of Contracts of Employment聘用合同的終止

　　Modification in Employment Conditions聘用條件的調(diào)整

　　Prohibition of Employment of Under-Ag ed Persons禁止聘用未達(dá)法定年齡的人員

　　Working Hours工時(shí)

　　Holidays節(jié)假日

　　Overtime Pay加班費(fèi)用

　　Minimum Wage最低工資

　　Prohibition of Gender Discrimination in Amount of Wages禁止在工資上的性別歧視

　　Resolution of Disputes爭議解決

　　Nationality of Employees雇員國籍

　　Work Permit for Foreign Nationals外籍人的工作許可

　　Rendition of Returns呈遞報(bào)告

　　Employment Benefits聘用福利

　　Part 9 第九部分

　　Immigration Procedures & Regulations 移民程序及規(guī)定

　　Preamble導(dǎo)言

　　Types of Visas普通簽證類型

　　Business/Tourist/Visitors Visa商務(wù)/旅游/訪客簽證

　　Temporary Work Permit臨時(shí)工作許可(TWP)簽證

　　Residence – STR居留STR簽證

　　Arrival抵達(dá)

　　Entry入境

　　Regularisation of Stay居留法規(guī)

　　Combined Expatriate Residence Permit and Aliens Card (CERPAC)外國人居留證

　　Change of Employment for resident Expatriate尼日利亞已居留入境人的雇傭關(guān)系變更

　　Residences住所

　　Fees收費(fèi)

　　Part 10 第十部分

　　Health, Safety and Environment Procedures & Regulations 健康、安全和環(huán)境程序與規(guī)定Access to Zones進(jìn)入自由區(qū)

　　Reporting報(bào)告

　　Aesthetics美觀

　　Maintenance of Facilities設(shè)施維護(hù)

　　Environmental Protection環(huán)境保護(hù)

　　Part 11 第十一部分

　　Planning & Construction Procedures & Regulations 規(guī)劃和建設(shè)程序及規(guī)定

　　Application for Land or Built-Up Factory Space申請土地或預(yù)建廠房用地

　　Payment of Deposit for Lease of Land or Built-Up Factory Space支付土地或預(yù)建廠房用地定金

　　Forfeiture of Deposit租賃定金罰則

　　Building Permit建筑許可

　　Compliance with Building Regulations遵循建筑規(guī)章

　　Commencement of Development啟動(dòng)開發(fā)

　　Failure to Commence Development within Stipulated Time在規(guī)定時(shí)間內(nèi)無法啟動(dòng)開發(fā)

　　Commencement of Operation開始運(yùn)營

　　Failure to Commence Operation within Stipulated Time在規(guī)定時(shí)間內(nèi)無法開始運(yùn)營

　　Application for Utility Inspection申請公共設(shè)施檢查

　　Permit to Commence Operation開始運(yùn)營許可

　　Alteration, Expansion and Demolition of Built-Up Factory Space

　　改變、擴(kuò)展及拆除預(yù)建廠房用地

　　Subdemise and Demise of Property不動(dòng)產(chǎn)分轉(zhuǎn)讓或轉(zhuǎn)讓

　　Ground Rent場地租金

　　Definition of Terms 術(shù)語定義

　　PART 1

　　第一部分INVESTMENT PROCEDURES投資程序

　　Investment Procedures: 投資程序

　　1. The Nigeria Export Processing Zones Authority (hereinafter referred to as the Authority) shall in presenting to the President, Commander-in-Chief of the Armed Forces its recommendations for the designation by the President of such area as he thinks fit as a Free Zone (hereinafter referred to as Zone) shall accompany such recommendations with a socioeconomic study of the proposed Zone and a project plan showing the location, layout, area and proposed utilization of the Zone.

　　尼日利亞出口加工區(qū)管理局(以下稱管理局)應(yīng)當(dāng)為總 統(tǒng)，即武裝部隊(duì)總司令認(rèn)為適合設(shè)立自由區(qū)(以下稱區(qū))的地區(qū)提交一份認(rèn)可推薦信，包含對該區(qū)域的社會(huì)經(jīng)濟(jì)學(xué)研究報(bào)告

　　和一份顯示地點(diǎn)、規(guī)劃、面積和對該區(qū)的利用提議。

　　2. Applications to undertake approved activity in a zone as provided by the Act shall be accepted by the Authority/Zone Management on the condition that the application is presented in the manner stipulated by the Authority from time to time and on the due submission of the application, the Authority shall issue a receipt to the applicant as evidence of the due receipt by the Authority/Zone Management of the application to undertake an approved activity in a zone.

　　如前所述，在區(qū)內(nèi)進(jìn)行有效活動(dòng)的申請，按照法令應(yīng)該由管理局或區(qū)管理方在申請呈交后，對按管理局適時(shí)規(guī)定的方式提交申請者予以許可。管理局應(yīng)當(dāng)給予申請人收據(jù)作為管理局

　　或區(qū)管理方同意申請人在區(qū)內(nèi)進(jìn)行許可活動(dòng)的憑據(jù)。

　　3. Application to undertake approved activity in a Zone shall be made on forms provided by the Authority/Zone Management. The forms shall state the application fee and such other details as the authority may stipulate form time to time provided that a feasibility study in respect of the approved activity which the applicant wishes to undertake in the Zone shall be attached as an annexure to that application and whish shall provide detailed information the following amongst others:

　　在區(qū)內(nèi)進(jìn)行許可活動(dòng)的申請應(yīng)使用由管理局或區(qū)管理方提 供的表格。此種表格應(yīng)當(dāng)列出申請費(fèi)用和其他詳細(xì)信息，如管理局有時(shí)規(guī)定提供與申請人希望在區(qū)內(nèi)進(jìn)行許可活動(dòng)有關(guān)的可行性研究報(bào)告，該報(bào)告應(yīng)作為申請書附件并應(yīng)提供如下詳細(xì)信

　　息：

　　4. Application to undertake an approved activity shall be considered within five working days of its acknowledgement and the applicant notified in writing of approval or otherwise.

　　進(jìn)行許可活動(dòng)的申請將在收到申請后五個(gè)工作日內(nèi)予以考慮并以書面批準(zhǔn)或者其他方式通知申請人。

　　5. Upon receipt of approval to undertake approved activity in a Zone, an applicant shall apply to the Authority/Zone Management for licensing as an approved enterprise as provided by the Act.

　　收到關(guān)于在區(qū)內(nèi)進(jìn)行許可活動(dòng)的批準(zhǔn)后，申請人應(yīng)當(dāng)向管理局或者區(qū)管理方申請?jiān)S可證以成為法令規(guī)定的許可公司。

　　6. Upon licensing, the said approved enterprise shall apply to the Authority/Zone Management for serviced land or factory space in the Zone.

　　取得許可證后，該許可公司應(yīng)當(dāng)向管理局或者區(qū)管理方申請區(qū)內(nèi)服務(wù)性用地或者建廠用地。

　　7. (a) Application for building permit shall be submitted to the Authority/Zone Management after the execution of the land lease agreement and the Authority shall consider and grant building permit on such terms as it deems fit within four working days of the receipt of the said application. Any modification or correction required by the Authority/Zone Management shall incorporate in the approved building plan and complied with by the applicant.

　　申請建筑許可應(yīng)在土地租賃協(xié)議生效后呈交管理局或者區(qū)管理方，管理局將考慮并在認(rèn)為適合的情況下在收到該申請的4個(gè)工作日內(nèi)給予建筑許可。任何管理局/區(qū)管理方求得修改或

　　修正應(yīng)編入認(rèn)可的建筑計(jì)劃并由申請人遵照執(zhí)行。

　　(b) Development of land leased to an approved enterprise by the Authority or Zone Management shall be in accordance with the terms and conditions of the approved building permit issued by the Authority/Zone Management.

　　由管理局或者區(qū)管理方租賃給許可企業(yè)的土地應(yīng)該按照管理局或者區(qū)管理方頒發(fā)的建筑許可種的條款和條件進(jìn)行開發(fā)。

　　8. Buildings and structures to be constructed by an approved enterprise shall be permanent structures built with fire resistant material in accordance with building, public health and fire regulations adopted by the Authority from time to time.

　　許可企業(yè)建造的建筑和裝置應(yīng)當(dāng)是持久性建筑物，使用符合建筑本身、公眾健康和管理局有時(shí)適用的防火法規(guī)的防火材料。

　　9. Prior to the commencement of installation of machineries, the investor shall apply for power, water supply and electrical inspection test. Additionally, waste management and pollution control plan must be submitted for approval by the Authority/Zone Management before commencement of

　　machine installations.

　　在開始安裝機(jī)器之前，投資者應(yīng)當(dāng)申請水、電供應(yīng)和電力檢查試驗(yàn)。并且，廢品管理和污染控制方案必須在開始安裝機(jī)器前向管理局或者區(qū)管理方報(bào)批。

　　10. An approved enterprise shall prior to the commencement of operations apply to the Authority/Management for permit to commence operations. The Authority shall within twentyfour

　　hours of the receipt of the application complete inspection of the factory site to ensure compliance with relevant building, factory and public health laws and regulations and shall issue permit to commence operation if there be no breach of applicable laws and regulations within twenty-four hours of completion of the inspection.

　　許可公司應(yīng)當(dāng)在開始運(yùn)營之前向管理局或者區(qū)管理方申請運(yùn)營許可。管理局應(yīng)當(dāng)在收到申請后24小時(shí)內(nèi)對工廠廠址進(jìn)行檢查以確定符合相關(guān)建筑、工廠和公共健康法律法規(guī)，如果沒

　　有與法律法規(guī)相違背，管理局應(yīng)當(dāng)在完成檢查后24小時(shí)內(nèi)頒發(fā)商業(yè)運(yùn)營許可。

　　11. Where an approved enterprise has not complied with relevant regulations, the Authority/Zone Management shall in writing within twenty-four hours after the completion of inspection notify the approved enterprise of the non-compliance and direct that it be remedied within a stipulated period.

　　當(dāng)許可公司不符合相關(guān)法規(guī)要求時(shí)，管理局或者區(qū)管理方應(yīng)當(dāng)在結(jié)束檢查24小時(shí)內(nèi)以書面形式通知許可公司其不合規(guī)定并在規(guī)定期限內(nèi)整改。

　　12. An approved enterprise that has secured a lease of built-up factory space from the Authority shall commence its operations in the Zone within six months of the date of execution of the lease agreement. On application the Authority/Zone Management may grant an extension for a period not longer than three months.

　　從管理局獲得組合工廠用地租賃權(quán)的許可企業(yè)應(yīng)當(dāng)在租賃協(xié)議生效之日起六個(gè)月內(nèi)開始其在區(qū)內(nèi)的運(yùn)營。向管理局或者區(qū)管理方申請可以獲得最多不超過 3個(gè)月的寬限。

　　13. Where an approved enterprise that has secured a lease of built-up factory space fails to commence operations in the Zone within six months after the execution of the lease agreement or such other extension as the Authority may grant, the license of the approved enterprise to carry on business in the Zone shall be revoked forthwith without further ado and any recourse to the Authority/Zone Management.

　　如果已獲得組合工廠用地的許可企業(yè)未能在租賃協(xié)議生效之日起六個(gè)月或由管理局準(zhǔn)許的類似寬限內(nèi)開始運(yùn)營。許可企業(yè)在區(qū)內(nèi)營業(yè)的執(zhí)照將被立即吊銷，其他嘗試和任何向管理局

　　和區(qū)管理方的追索將不予承認(rèn)。

　　14. An approved enterprise that has secured a lease of land from the Authority/Zone Management shall commence development within three months and operations within eighteen months of the date of execution of lease agreement. On application, the Authority or Zone Management may grant an extension for a period not longer than 3 months and six months respectively, on such terms and conditions as it deems fit.

　　從管理局或者區(qū)管理方取土地租賃權(quán)的許可企業(yè)應(yīng)當(dāng)在租賃協(xié)議生效之日起3個(gè)月內(nèi)開始開發(fā)并在該日起18個(gè)月內(nèi)開始運(yùn)營。向管理局和區(qū)管理方申請可以獲得最多不超過3個(gè)月的寬限，個(gè)別情況如果管理局認(rèn)為條件恰當(dāng)，可以給予做多不超過6個(gè)月的寬限。

　　15. Where an approved enterprise that has secured a lease of land fails to commence development and or operations within three months and eighteen months respectively after the execution of the lease agreement or such other extension as the Authority may grant, the license of the approved enterprise shall be revoked forthwith without further ado and any further recourse to the Authority.

　　如果已獲得土地租賃權(quán)的許可企業(yè)未能在租賃協(xié)議生效之日起3個(gè)月內(nèi)開發(fā)和在該日起18個(gè)月內(nèi)開始運(yùn)營，或者超出管理局準(zhǔn)許的類似寬限。許可企業(yè)的營業(yè)執(zhí)照將被立即吊銷，其

　　他嘗試和任何向管理局的追索將不予承認(rèn)。

　　16. An approved enterprise can engage in approved activities as stipulated by the Decree and for which the Authority has granted it permission to engage in a Zone provided the approved enterprise’s investment in the approved activity is of the value of at least US$500,000.00 (five hundred thousand United States dollars) and the operation of the approved activity does not cause damage to human life and property, damage the environment, constitute a threat to public peace and order or national security.

　　在區(qū)內(nèi)獲得管理局批準(zhǔn)從事許可活動(dòng)的許可企業(yè)，按照法令規(guī)定，其投資規(guī)模應(yīng)不小于500，000美元，且該許可公司的運(yùn)營不應(yīng)對人類生命財(cái)產(chǎn)構(gòu)成威脅，不應(yīng)破壞環(huán)境，不對公共

　　治安和秩序或國家安全構(gòu)成威脅。

　　17. No real property or any part thereof whether developed or not, shall be sub demised or demised in any form in a Zone without the prior written approval of the Authority or Zone Management having been first sought and obtained.

　　地產(chǎn)和其任意部分，不管開發(fā)與否，都不得在未尋求并獲得管理局或者區(qū)管理單位的書面許可的情況下轉(zhuǎn)讓或分割轉(zhuǎn)讓。

　　18. Investor wishing to alter, expand or demolish any part of a leased factory building must seek the prior approval of the Authority before carrying out such activity and cost involved shall be borne by the investor.

　　投資者希望變更，擴(kuò)展或者摧毀租賃廠房的任何部分，必須事先尋求管理局的提前批準(zhǔn)，由此產(chǎn)生的一切費(fèi)用由投資者自負(fù)。

　　19. All investor in the Zone shall be required to pay applicable ground rent at the prevailing rate to the Authority calculated on monthly basis.

　　區(qū)內(nèi)所有投資者都需繳納適當(dāng)?shù)耐恋刈赓U費(fèi)用，以管理局每月計(jì)算的主要費(fèi)率為依據(jù)。

　　20. An approved enterprise shall pay the applicable rates per annum as Zone Management and Marketing/Promotion Fees for services provided.

　　許可公司應(yīng)當(dāng)每年為區(qū)內(nèi)管理和營銷/宣傳繳納一定費(fèi)用。

　　21. In the event that an investor wishes to disinvest for any reason, the Authority shall takeover the building at an agreed sum and payment terms.

　　如果投資者想以任何原因撤回投資，管理局將以雙方同意的價(jià)格總數(shù)和償付條款接管建筑。

　　PART 2第二部分

　　GENERAL REGULATIONS基本規(guī)章

　　PRELIMINARY 序言

　　These regulations are issued by the Nigeria Export Processing Zones Authority pursuant to Sections 10 (4) of the Nigeria Export Processing Zones Authority (Act No.63 of 1992). An approved enterprise shall operate in accordance with the provisions of the Act and shall abide by these regulations.

　　本規(guī)章由尼日利亞出口加工區(qū)管理局依據(jù)尼日利亞出口加工區(qū)管理局法令(1992年第63號法令)第十條第4款所頒布。獲批準(zhǔn)企業(yè)應(yīng)按照該法令的條文以及本規(guī)章來運(yùn)營。

　　General Regulations 基本規(guī)章

　　These Regulations are made pursuant to Section 10 (4) of the act

　　本規(guī)章根據(jù)該法令第十條第4款制定：

　　1. The licensing, monitoring, and regulation of all free zones in Nigeria is vested in the Authority.

　　尼日利亞所有自由區(qū)的許可證頒發(fā)、監(jiān)管和規(guī)章制定由管理局依法授權(quán)。

　　2. The Management of Federal Government Free Zones is vested in the Authority while those of States and private entities is vested in the licenses.

　　聯(lián)邦政府自由區(qū)的管理由管理局授權(quán)，州以及其他私有實(shí)體的管理由執(zhí)照授權(quán)。

　　3. Approved enterprises within Nigeria Free Zones shall be entitled to the following incentives and concessions:

　　在尼日利亞自由區(qū)的獲批準(zhǔn)企業(yè)享有以下激勵(lì)措施及優(yōu)惠政策：

　　a. Legislative provisions pertaining to taxes, levies, duties and foreign exchange regulations shall not apply within the free zones;

　　關(guān)于稅款、收費(fèi)、關(guān)稅和外匯管制的法律條文不適用于自由區(qū);

　　b. Repatriation of foreign capital investment in the zones at any time with capital appreciation of the investment;

　　區(qū)內(nèi)國外投資資本及其增值的資本可隨時(shí)撤出;

　　c. Remittance of profits and dividends earned by foreign investors in the zones;

　　區(qū)內(nèi)國外投資者的利潤和紅利可自由匯出;

　　d. No import or export licenses shall be required; 無須進(jìn)口或出口許可;

　　e. Up to 100% of production may be sold in the customs territory against a valid permit, and on payment of appropriate duties;

　　在正確交納關(guān)稅后，最多100%的產(chǎn)品可以在關(guān)稅區(qū)內(nèi)銷售，無須獲取有效許可。

　　f. Rent free land at construction stage, thereafter rent shall be as determined by the Authority or Zone Management;

　　建設(shè)階段免收土地租金，此后租金由管理局或自由區(qū)管理方?jīng)Q定;

　　g. Up to 100% foreign ownership of business in the zonesallowable;

　　在區(qū)內(nèi)允許外資最大100%持股;

　　h. Foreign managers and qualified personnel may be employed by companies operating in the zones;

　　在區(qū)內(nèi)可聘用外籍經(jīng)理和合格的員工;

　　i. The import duty on goods manufactured, processed or assembled in the free zones and exported into the Nigerian customs territory, shall be the rate applicable to the raw materials (in the state in which they are originally introduced into the free zones)

　　在自由區(qū)內(nèi)生產(chǎn)、加工或組裝的產(chǎn)品，并進(jìn)口到尼日利亞關(guān)稅區(qū)的產(chǎn)品，按照原材料的稅率征收進(jìn)口關(guān)稅(本產(chǎn)品必須是自由區(qū)首先引進(jìn))

　　4. (a) The Authority may permit any banking institution duly licensed under Banks and Other Allied Financial Institutions Act of 1991 or other relevant legislation and licensed foreign Banks to establish a branch in the Free Zones for the purpose of providing banking services.

　　對任何在依照1991年銀行和其他聯(lián)合金融機(jī)構(gòu)法案或其他相關(guān)立法獲得執(zhí)照的金融機(jī)構(gòu)以及獲得執(zhí)照的國外銀行，管理局可批準(zhǔn)其在自由區(qū)內(nèi)以提供銀行服務(wù)為目的建立分支機(jī)構(gòu);

　　(b) Any banking institution so permitted shall abide by the laws governing offshore banking in the zones.

　　區(qū)內(nèi)任何因此而獲批準(zhǔn)的銀行機(jī)構(gòu)必須遵守海外銀行業(yè)法律;

　　5. (a) No person shall enter, remain in or reside in a zone without the prior permission of the Authority.

　　沒有管理局事先批準(zhǔn)，任何人不得進(jìn)入、停留或居住在園區(qū)內(nèi)。

　　(b) No retail trade shall be conducted within the a zone without the prior approval of the Authority and which may be subject to such terms and conditions as may be imposed by the Authority.

　　沒有管理局的事先批準(zhǔn)且不符合管理局頒布的條款和條件，不得在區(qū)內(nèi)進(jìn)行零售貿(mào)易。

　　(c) Access to the Zone is restricted and shall be subject to the presentation of a pass and such conditions as the Authority may stipulate from time to time in writing.

　　進(jìn)入園區(qū)，必須出示通行證，或符合該局可能不時(shí)通過文件規(guī)定的場合，不得自由進(jìn)入。

　　6. (a) The Authority or Zone Management shall have power to take over goods abandoned in a Free Zone and dispose of them in a manner it may deem fit.

　　該局或自由區(qū)管理方有權(quán)接管在區(qū)內(nèi)丟棄的貨物，并以其認(rèn)為合適的方式處理。

　　(b) Goods or properties are declared abandoned where the owner or person in possession has discarded it and is indifferent as to what becomes of it.

　　丟棄的貨物或財(cái)產(chǎn)，指所有人或持有人丟棄且無視其將來狀況的貨物或財(cái)產(chǎn)。

　　7. Any costs incurred by the Authority in removing abandoned goods shall be refunded on demand by the Licensee or owner of the abandoned goods.

　　執(zhí)照持有人或貨物的所有人必須立即支付該局因清理丟棄貨物的所有開支。

　　8. Goods brought into the Free Zone by a Licensee may unlessotherwise directed by the Authority:

　　除非該局另有指引，進(jìn)入自由區(qū)的貨物可以：

　　a. be stored, sold, exhibited, broken up, packed, cleaned, marked, remarked, loaded, unloaded, reloaded, divided, mixed, separated or otherwise manipulated; or

　　存儲(chǔ)、銷售、展出、拆解、包裝、清潔、標(biāo)記、注解、分割、混合、隔離、或其以他方式操作;

　　9. An approved enterprise shall prepare and submit to the Authority on a quarterly basis at the end of a quarter in the format prescribed by the Authority a report on its operations including but not limited to production, sales and flow of goods and raw materials during the period.

　　獲批準(zhǔn)的企業(yè)必須在一季度末按照該局指定的格式，制作及遞交以季度為基礎(chǔ)的營運(yùn)報(bào)告，告包括并不限于生產(chǎn)、銷售、以及在這期間產(chǎn)品和原材料流量。

　　10. An approved enterprise shall prepare and keep proper and accurate books of accounts and records in conformity with accepted international accounting principles and standards. Furthermore, supplementary ledgers shall also be kept to provide daily entries of detailed postings on the receipts and issuances of raw-materials, finished products, waste and scraps and an approved enterprise shall permit the inspection of such books by the Authority as may be required.

　　獲批準(zhǔn)的企業(yè)必須以國際會(huì)計(jì)原則和標(biāo)準(zhǔn)制作并維持合理準(zhǔn)確的帳本和記錄。此外，必須維持作為補(bǔ)充的分類帳目以提供每天原材料接收和保險(xiǎn)、完成的貨物、廢棄物和廢料的詳細(xì)記錄條目，并且允許管理局在必須的情況下調(diào)查帳本。

　　11. An approved enterprise shall have its accounts duly certified as provided for by applicable laws and regulations and submit it to the Authority not later than 30 days after its adoption.

　　獲批準(zhǔn)的企業(yè)必須使其帳目得到適用的法律法規(guī)所規(guī)定的認(rèn)證，并在認(rèn)證后30日內(nèi)將其遞交管理局。

　　12. Registration of vehicles in the Free Zone shall be in accordance to the Rules and Regulations set down by the Authority in consultation with the Federal Road Safety Commission.

　　車輛在自由區(qū)內(nèi)注冊須遵循管理局與聯(lián)邦道路安全委員會(huì)協(xié)商制定的規(guī)章和制度。

　　13. A driver of a vehicle in the Free Zones must be in possession of a valid driving licence issued by the Federal Road Safety Commission or an international driving License issued by an appropriate authority which must be appropriate for the class of vehicle being driven.

　　在自由區(qū)內(nèi)，車輛駕駛員必須持有由聯(lián)邦道路安全局頒發(fā)的有效駕駛執(zhí)照，或者由合適機(jī)關(guān)頒發(fā)并適用于所駕駛車輛類別的國際駕駛執(zhí)照。

　　14. Dedicated Free Zone Customs, Police and Immigration Command shall be established to deal with aspects of movement of goods and persons in to and out of the Free Zones.

　　必須建立專門的自由區(qū)的海關(guān)、警察和移民管轄以處理貨物及人員進(jìn)出自由區(qū)方面的問題。

　　15. Without prejudice to the Act, the following Customs Procedures shall apply:

　　在不違背該法令的情況下，適用以下海關(guān)程序：

　　a. Goods released into the Customs Territory shall be classified as imports and shall be subject to all applicable taxes duties and levies as applicable to Free Trade Zone products.

　　流入至關(guān)稅區(qū)的貨物應(yīng)歸為進(jìn)口貨物，并應(yīng)遵循適用于自由區(qū)產(chǎn)品的所有稅款、關(guān)稅和收費(fèi)的規(guī)定。

　　b. Equipment and consumables to be used in the construction of facilities may be imported into the Free Zone by a Licensee free of any taxes, duties or levies.

　　執(zhí)照持有人可以進(jìn)口用于設(shè)施建造的設(shè)備和消耗品至自由區(qū)內(nèi)，免收稅款、關(guān)稅或收費(fèi)的費(fèi)用。

　　c. The procedure for importing goods into the Free Zone is as set out in Schedule A of this Regulation.

　　進(jìn)口貨物到自由區(qū)的程序如本規(guī)章中表A所示。

　　d. The procedure for exporting goods from the Free Zone is as set out in Schedule B of this Regulation.

　　從自由區(qū)出口貨物的程序如本規(guī)章中表B所示。

　　e. The procedure for handling goods, which require repairs and maintenance is as set out in Schedule C of this Regulation.

　　處理需要修理和維護(hù)的貨物的程序如本規(guī)章中表C所示。

　　16. An approved enterprise shall on the execution of a lease agreement with the Authority for built-up factory space or land for development as factory site apply to the Authority for work permits for it’s alien workers in such format as the Authority may stipulate.

　　獲批準(zhǔn)的企業(yè)，在執(zhí)行與管理局達(dá)成的關(guān)于建廠場地或?qū)碜鳛閺S址的土地租用協(xié)議的情況下，必須以管理局規(guī)定的形式為其外籍員工向管理局申請工作許可。

　　17. Application for work permits for aliens shall only be accepted by the Authority if in conformity with the Authority’s stated and written requirements. On acceptance of an application for work permit for aliens the Authority shall acknowledge receipt of same.

　　為外籍員工申請工作許可必須遵循管理局聲明和頒布的要求方可為管理局接受。管理局接受外籍員工工作許可的申請，必須立即告知收到該申請。

　　18. The Authority shall consider an application for work permit foraliens and notify the applicant of the grant of the permit or otherwise within 30 days of due submission of said application.

　　管理局須考慮外籍人員工作許可申請，并在上述申請正確遞交后30日內(nèi)告知申請人是否授予許可。

　　19. An approved enterprise shall forward to the Authority at the end of each quarter such information on the use of its permit to employ aliens as the Authority in writing may stipulate.

　　根據(jù)管理局的書面規(guī)定，獲批準(zhǔn)企業(yè)須在每季度末向管理局發(fā)送關(guān)于其使用聘用外籍員工許可的信息。

　　22. The Authority or Management of a Free Zone shall provide security over the premises, properties and facilities within the Free Zones.

　　管理局或自由區(qū)管理方必須為區(qū)內(nèi)物業(yè)、財(cái)產(chǎn)和設(shè)施提供安全保障。

　　23. The Authority or the Management of the Zone shall issue a Schedule of the Charges applicable in the Free Zone and makecopies available on request to the operators or Licence Holder. The Authority may review such charges from time to time.

　　管理局必須發(fā)布自由區(qū)內(nèi)收費(fèi)一覽表，并制作副本提供給需要的經(jīng)營者或執(zhí)照持有人，并適時(shí)重新審查此類收費(fèi)。

　　24. (a) Where any dispute arises between a Licensee and another Licence Holder in the Free Zone which cannot be amicably settled between the parties, the matter shall be referred by either of the parties to the Free Zone Authority for settlement and the decision of the Authority shall be communicated to both parties accordingly.

　　執(zhí)照持有人之間發(fā)生爭議且雙方不能友善解決，任意一方應(yīng)將其交由自由區(qū)管理局解決，相應(yīng)地管理局的決定應(yīng)傳達(dá)給當(dāng)事雙方。

　　(b) Where any dispute arises between a Licensee and any other Government Agency or Department in the Free Zone, the matter shall be referred to the Authority by either of the parties concerned and the Authority shall represent the Licensee in all negotiations, Arbitration, settlement and reconciliation of the same. In this respect, the Arbitration and Conciliation Act Cap 19 Laws of the Federation of Nigeria 1990 shall apply.

　　在自由區(qū)內(nèi)，執(zhí)照持有人和任何其他政府機(jī)關(guān)或部門發(fā)生爭議，任意一方應(yīng)將其交由管理局解決，管理局在該爭議的所有談判、仲裁、協(xié)議和調(diào)解中代表執(zhí)照持有人。因此，應(yīng)適用

　　《尼日利亞1990年歐共體共同農(nóng)業(yè)政策19法案之聯(lián)邦仲裁及調(diào)解法案》。

　　(c) Where any dispute arises between any Licensee and theiremployees, which cannot be amicably settled between the parties, the matter shall be referred to the Authority, which shall take all necessary, steps to reach Settlement between the parties.

　　執(zhí)照持有人與其員工發(fā)生爭議雙方不能友善解決的，應(yīng)交由管理局采取所有必要步驟使雙方達(dá)成協(xié)議。

　　(d) In all the above cases, the Authority or the Zone Management reserves the right to intervene at any stage of any dispute in order to maintain industrial peace in the Zone.

　　在上述情況中，管理局或自由區(qū)管理方保留在爭議任何階段進(jìn)行干預(yù)的權(quán)利，以維護(hù)自由區(qū)內(nèi)的產(chǎn)業(yè)安定。

　　25. In all cases involving litigation in the Free Zone, the appropriate law in the customs territory shall apply.

　　自由區(qū)內(nèi)所有涉及訴訟的案件適用關(guān)稅區(qū)合適的法律。

　　26. No expatriate employee of any Licensee shall accept Employment outside the Free Zone or offer the same services outside the Free Zone without the consent and approval of the Authority.

　　不經(jīng)管理局同意和批準(zhǔn)，任何執(zhí)照持有人的居住在國外的員工，不得在自由區(qū)外接受聘用，或在自由區(qū)外提供相同的服務(wù)。

　　27. All Licensees shall observe the relevant measures necessary for protection and preservation of the Free Zone environment and the immediate host community.

　　為保護(hù)和保存自由區(qū)環(huán)境和鄰近的本國社區(qū)，所有執(zhí)照持有人必須遵守必要的相關(guān)措施。

　　28. Approved enterprise shall abide with applicable environmental pollution laws and regulations and shall ensure that pollution treatment facilities or other suitable devices are used to ensure that wastes and pollutants caused by their production processes are kept within tolerable limits as prescribed byapplicable laws and regulations.

　　獲批準(zhǔn)的企業(yè)應(yīng)遵循使用的環(huán)境污染法律法規(guī)，確保使用污染處理設(shè)施或其他合適的設(shè)備，保證其產(chǎn)品加工的廢棄物和污染物保持在適用法律法規(guī)制定的可接受的范圍之內(nèi)。

　　29. The Authority shall inspect and monitor the operations of antipollution devices and measures in a Zone in conjunction with relevant Government Agencies and shall apply appropriate sanctions for breaches of applicable laws and regulations as provided by said laws and regulations.

　　管理局應(yīng)協(xié)同有關(guān)政府機(jī)關(guān)檢查和監(jiān)控他們在自由區(qū)內(nèi)工廠的防污染設(shè)備和措施，并根據(jù)適用的法律法規(guī)對違法上述法律法規(guī)的行為給予合理制裁。

　　30. The factory owner shall be responsible for the beautification of the immediate surrounding of their factories. The Authority or Zone Management shall be responsible for general beautification of the Zone and the maintenance of such facilities such as: roads, drainage, street lightening, water

　　supply line, sewage line, fire fighting etc. Maintenance works executed by the Authority at the instance of the investor shall be paid for by the investor. Connection of factory building to power, water supply, sewage lines, fire fighting system and Telecommunication lines shall be at the approved rate. Thereafter, payments for facilities consumed will be paid forat rates prevailing.

　　工廠所有人有責(zé)任美化其工廠的鄰近周邊。管理局或自由區(qū)管理方必須負(fù)責(zé)自由區(qū)的整體美化和此類設(shè)施的維護(hù)：道路、排水、街道照明、供水管線、下水道、消防，等等。投資者必須支付其請求管理局進(jìn)行的維護(hù)工作的費(fèi)用。廠房與電力、供水、污水管線、消防系統(tǒng)和通信線路的連接應(yīng)按批準(zhǔn)的標(biāo)準(zhǔn)收費(fèi)。此后，設(shè)施的消費(fèi)按照通用的標(biāo)準(zhǔn)收費(fèi)。