NEPZA issued an enforcement directive on 23 September 2026 targeting unauthorized container movements into Free Trade Zones, warning that unlicensed operators face penalties. Licensed FTZ enterprises continue to enjoy statutory benefits under the NEPZA Act: 100% foreign ownership, 100% capital and profit repatriation, and 0% import duty, VAT, and all federal, state, and local taxes.
NEPZA于2026年9月23日发布执法指令，打击未经授权的集装箱进入自由贸易区，警告无照经营者将面临处罚。持牌自贸区企业依据《NEPZA法》继续享有法定权益：100%外资所有权、100%资本与利润汇回，以及0%进口关税、增值税和所有联邦/州/地方税费。
Operating inside versus outside an FTZ creates measurable cash-flow differences for manufacturers and traders. The table below compares standard Nigerian tax rates with the effective FTZ licensed rate.
在自贸区内与区外经营，对制造商和贸易商的现金流产生显著差异。下表对比尼日利亚标准税率与持牌自贸区企业实际税负。
| Cost Item | Outside FTZ | Licensed FTZ Operator |
|-----------|-------------|----------------------|
| Companies Income Tax | 30% | 0% |
| Import Duty | 5%–35% | 0% |
| Value Added Tax | 7.5% | 0% |
| Land Lease Cap | typically 5–10 years | 25 years |
| Expatriate Work Permit | 1–2 years renewal | 5 years renewable |
NEPZA has emphasized that only goods declared through the e-FTZ Portal and moved via bonded corridors into approved zones qualify for exemptions. Containers diverted to private warehouses or undeclared addresses lose all protections and are subject to seizure.
NEPZA强调，仅通过e-FTZ电子门户申报、并经保税通道运入经批准园区内的货物方可享受豁免。转运至私人仓库或未申报地址的集装箱将丧失所有保护并面临没收。
- Existing inventory: Audit your freight forwarder immediately and ensure every container carries an FTZ entry reference.
现有货物：立即审计货代并确保每个集装箱带有FTZ入境编号。
- Planned entrants: Submit your application to NEPZA headquarters or an approved zone administration such as Lekki FTZ; the approval cycle is 90–120 days.
计划入驻者：向NEPZA总部或经批准的园区管理机构（如Lekki自贸区）提交申请，审批周期为90至120天。
- Licensed operators: File annual compliance returns before 31 December 2026; any import outside your approved business schedule is classified as illegal.
持牌企业：须在2026年12月31日前提交年度合规报告；任何超出批准经营范围的进口均被认定为非法。
The crackdown removes shadow competitors but leaves the incentive framework intact. Firms that secure NEPZA licenses before year-end will operate in a cleaner market with fewer unlicensed traders undercutting prices.
此次严打清除了灰色竞争者，但激励框架保持完整。在年底前获得NEPZA牌照的企业将在一个更少无照削价竞争者的干净市场中运营。
Step one: Confirm your product is not on the NEPZA negative list (arms, narcotics, and other prohibited categories). Step two: Prepare your corporate charter, bank reference letter, and environmental undertaking, then pay the initial license fee and sign a 25-year land or factory lease. Step three: Mandate the use of the NEPZA e-FTZ Portal for every inbound and outbound shipment, and appoint a registered local clearing agent.
第一步：确认产品不在NEPZA负面清单内（武器、麻醉品及其他禁止类别）。第二步：准备公司章程、银行资信证明及环保承诺书，缴纳初始许可费并签署25年土地或厂房租约。第三步：强制通过NEPZA电子监管系统（e-FTZ Portal）申报每一笔进出区货物，并指定一名注册本地清关代理。
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