Microsoft Word - NEPZA 2004中译文

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1 NIGERIA EXPORT PROCESSING ZONES AUTHORITY 尼日利亚出口加工区管理局 INVESTMENT PROCEDURES, REGULATIONS AND OPERATIONAL GUIDELINES FOR FREE ZONES IN NIGERIA 尼日利亚自由区投资程序 规章及操作指南 2004 Issued Pursuant to Section 10 (4) of the Nigeria Export Processing Zones Act No 63 of 依 1992 年 63 号法令 尼日利亚出口加工区法令 第十条第四款颁布

2 TABLE OF CONTENTS 目录 Contents 目录 Page 页码 Part 1 第一部分 Investment Procedures 投资程序 Designation of Free Zones 自由区的指定 Application to Undertake Approved Activity in a Zone 申请在自由区内进行批准的活动 Licensing of Approved Enterprise 获批准企业执照的颁发 Application for Land or Built-Up Factory Space 申请土地或预建厂房用地 Building Permit 建筑许可 Compliance with Building Regulations 符合建筑规范 Application for Inspection of Utility Facilities 申请公共设施检查 Permit to Commence Operation 商业运营许可 Commencement of Development and Operation 开始开发和运营 Revocation of License for Failure to Commence Development or Operation 因无法开始开发或运营而吊销执照 Approved Activities for Investment 批准的投资活动 Demise or Subdemise Real Property 转让或分转让不动产 Alteration, Expansion or Demolition of Built-Up Factories Space 改变 扩展或拆除预建厂房用地 Payment of Ground Rent 场地租金的支付 Management and Marketing.Promotion Fees 管理和市场营销 宣传费用 Disinvestment 撤资

3 Part 2 第二部分 General Regulations 基本规定 Licensing, Monitoring and Regulation of Free Zones 自由区的执照颁发 监管和规章制定 Management of Free Zones 自由区的管理 Incentives and Concessions 激励政策及优惠措施 Banking Business 银行业务 Movement of Persons,Goods,etc in and out of Free Zones 区内外人员 货物等流动 Abandoned Goods 丢弃的货物 Manufacturing and Processing 制造和加工 Quarterly Reports on Operations by Approved Enterprises 获批准企业的季度营运报告 Books and Records 帐本和记录 Audited Accounts 审计的账目 Registration of Vehicles 车辆注册 Issue of Driving Licences 颁发驾驶执照 Customs, Police and Immigration 海关 警察和移民 Customs Procedures 海关程序 Security in the Free Zone 自由区安全 Free Zone Tariffs and Charges 自由区关税及收费 Applicable Laws / Regulations 适用的法律等 Arbitration, Litigation/Court cases 仲裁 诉讼 / 法庭案件

4 Provision of Services outside the Free Zones 关于自由区外服务的条款 Environmental Safety and Pollution Control 环境安全和污染控制 Maintenance Responsibilities 维护责任 Implementation Clause 执行条款 Commencement 起始 Regulations 规章 Enforcement 执行 Promulgation Clause 发布条款 Part 3 第三部分 Customs Procedures & Regulations 海关程序及规定 Schedule A Procedures for Importing Goods into the Free Zone 程序表 A 向自由区内进口货物的程序 Schedule B Procedure for Exporting Goods from the Free Zone 程序表 B 从自由区出口货物的手续 Schedule C Procedure for Handling Goods requiring Repairs and Maintenance 程序表 C 对需要修理和维护的货物的处理程序 : Schedule D Procedure for Goods being transferred from one Licensee to another. 程序表 D 货物在同一自由区内由一被许可人转运至另一许可人 Schedule E Procedure for Transferring Goods between one Free Zone to another 程序表 E 两自由区间转运货物的程序 Part 4 第四部分 Licensing Procedures & Regulations 颁发执照程序及规定 Application for License 申请执照 Types of License 执照类型 Eligibility for a License 获得执照的资格 Issue of a License 颁发执照 Operation outside Free Zones

5 自由区外的营运 Premises 房产 Revocation of License 执照的吊销 Fees 费用 Part 5 第五部分 Free Zone Registry 自由区注册 Registration 注册 Right of Registry to Request and receive Information 注册处有权要求并接收信息 Share Capital 股份资本 Name 名称 Registered Address 注册地址 Sign-Name Plate 企业标牌 Business Letters, etc 商业信函等 Shares 股份 Share Transfer 股份转让 Directors and Secretary 董事和秘书 Director s Meeting 董事会议 Object of Free Zone Enterprise 自由区企业的目标 Seal 公章 Contracts 合同 Accounts

6 账目 Distributions 资金撤离 Ownership 所有权 Owner s Declaration 业主设报表 Security Interests 担保物权 Power to Investigate 调查权 Deregistration 注销 Revocation of Licence 执照吊销 Register of Free Zone Vehicles 自由区车辆登记 Part 6 第六部分 Taxation Procedures & Regulations 税收程序及规定 Federal Inland Revenue Service 联邦内陆财政收入服务局 Exemption fro Taxes 免除征税 Tax Implication of Specified Transactions 涉及的具体交易征税 Part 7 第七部分 Banking Procedures & Regulations 银行程序及规定 Introduction 介绍 Banks in Nigeria Free Zones 尼日利亚自由区 ( 自由区 ) 内的银行 Type and Ownership 形式和所有权 Licensing Requirements 执照颁发要求 Capital Requirements 资本要求

7 Disclosure Requirements 公开要求 Sources and Uses of Funds 资金来源和用途 Rendition of Returns 移交报告 Examination of Banks 银行检查 Auditing of Accounts 帐目审核 Multi-Zone Operation 跨区运营 Incentives 奖励 External Accounts 外国账户 Permissible Activities 许可活动 Prohibited Activities 禁止行为 Contravention and Penalties 违规和处罚 Resolution of Disputes 争端解决 Surrender and Revocation of Licence 执照的放弃和吊销 Definition of Terms 名词解释 Part 8 第八部分 Human Resources Procedures & Regulations 人力资源程序及规定 Introduction 导言 Application 申请 Responsibilities of the Authority/Zone Management 管理局及自由区管理方的责任 Employee Welfare 雇员福利

8 Labour and Employment Services Office 劳动力及聘用服务办公室 Work Period 工作期限 Employment Contracts 聘用合同 Provisional Employment Contracts/Apprenticeships 临时聘用合同 / 培训期 ( 试用期 ) Termination of Contracts of Employment 聘用合同的终止 Modification in Employment Conditions 聘用条件的调整 Prohibition of Employment of Under-Aged Persons 禁止聘用未达法定年龄的人员 Working Hours 工时 Holidays 节假日 Overtime Pay 加班费用 Minimum Wage 最低工资 Prohibition of Gender Discrimination in Amount of Wages 禁止在工资上的性别歧视 Resolution of Disputes 争议解决 Nationality of Employees 雇员国籍 Work Permit for Foreign Nationals 外籍人的工作许可 Rendition of Returns 呈递报告 Employment Benefits 聘用福利 Part 9 第九部分 Immigration Procedures & Regulations 移民程序及规定 Preamble 导言

9 Types of Visas 普通签证类型 Business/Tourist/Visitors Visa 商务 / 旅游 / 访客签证 Temporary Work Permit 临时工作许可 (TWP) 签证 Residence STR 居留 STR 签证 Arrival 抵达 Entry 入境 Regularisation of Stay 居留法规 Combined Expatriate Residence Permit and Aliens Card (CERPAC) 外国人居留证 Change of Employment for resident Expatriate 尼日利亚已居留入境人的雇佣关系变更 Residences 住所 Fees 收费 Part 10 第十部分 Health, Safety and Environment Procedures & Regulations 健康 安全和环境程序与规定 Access to Zones 进入自由区 Reporting 报告 Aesthetics 美观 Maintenance of Facilities 设施维护 Environmental Protection 环境保护 Part 11 第十一部分 Planning & Construction Procedures & Regulations 规划和建设程序及规定 Application for Land or Built-Up Factory Space 申请土地或预建厂房用地

10 Payment of Deposit for Lease of Land or Built-Up Factory Space 支付土地或预建厂房用地定金 Forfeiture of Deposit 租赁定金罚则 Building Permit 建筑许可 Compliance with Building Regulations 遵循建筑规章 Commencement of Development 启动开发 Failure to Commence Development within Stipulated Time 在规定时间内无法启动开发 Commencement of Operation 开始运营 Failure to Commence Operation within Stipulated Time 在规定时间内无法开始运营 Application for Utility Inspection 申请公共设施检查 Permit to Commence Operation 开始运营许可 Alteration, Expansion and Demolition of Built-Up Factory Space 改变 扩展及拆除预建厂房用地 Subdemise and Demise of Property 不动产分转让或转让 Ground Rent 场地租金 Definition of Terms 术语定义

11 PART 1 第一部分 INVESTMENT PROCEDURES 投资程序

12 Investment Procedures: 投资程序 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. 尼日利亚出口加工区管理局 ( 以下称管理局 ) 应当为总统, 即武装部队总司令认为适合设立自由区 ( 以下称区 ) 的地区提交一份认可推荐信, 包含对该区域的社会经济学研究报告和一份显示地点 规划 面积和对该区的利用提议 Short Title/ Citation 小标题 / 引用 DESIGNATION OF FREE ZONES. 自由区的指定 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, 在区内进行有效活动的申请, 按照法令应该由管理局或区管理方在申请呈交后, 对按管理局适时规定的方式提交申请者予以许可 管理局应当给予申请人收据作为管理局或区管理方同意申请人在区内进行许可活动的凭据 APPLICATION TO UNDERTAKE APPROVED ACTIVITY IN A FREE ZONE. 申请在自由区内进行批准的活动 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: a. Project Description b. Market Survey c. Funding Proposals d. Five year Financial Projections e. Environmental Impact Statement 在区内进行许可活动的申请应使用由管理局或区管理方提供的表格 此种表格应当列出申请费用和其他详细信息, 如管理局有时规定提供与申请人希望在区内进行许可活动有关的可

13 行性研究报告, 该报告应作为申请书附件并应提供如下详细信息 : a. 项目描述 b. 市场调查 c. 资金报告 d. 五年财务规划 e. 环境影响陈述 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. 进行许可活动的申请将在收到申请后五个工作日内予以考虑并以书面批准或者其他方式通知申请人 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. 收到关于在区内进行许可活动的批准后, 申请人应当向管理局或者区管理方申请许可证以成为法令规定的许可公司 6. Upon licensing, the said approved enterprise shall apply to the Authority/Zone Management for serviced land or factory space in the Zone. 取得许可证后, 该许可公司应当向管理局或者区管理方申请区内服务性用地或者建厂用地 LICENSING OF APPROVED ENTERPRISE. 获批准企业执照的颁发 APPLICATION FOR LAND OR BUILT-UP FACTORY SPACE 申请土地或预建厂房用地 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. 申请建筑许可应在土地租赁协议生效后呈交管理局或者区管理方, 管理局将考虑并在认为适合的情况下在收到该申请的 4 个工作日内给予建筑许可 任何管理局 / 区管理方求得修改或修正应编入认可的建筑计划并由申请人遵照执行 (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. 由管理局或者区管理方租赁给许可企业的土地应该按照管理局或者区管理方颁发的建筑许可种的条款和条件进行开发 BUILDING PERMIT. 建筑许可

14 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. 许可企业建造的建筑和装置应当是持久性建筑物, 使用符合建筑本身 公众健康和管理局有时适用的防火法规的防火材料 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. 在开始安装机器之前, 投资者应当申请水 电供应和电力检查试验 并且, 废品管理和污染控制方案必须在开始安装机器前向管理局或者区管理方报批 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. 许可公司应当在开始运营之前向管理局或者区管理方申请运营许可 管理局应当在收到申请后 24 小时内对工厂厂址进行检查以确定符合相关建筑 工厂和公共健康法律法规, 如果没有与法律法规相违背, 管理局应当在完成检查后 24 小时内颁发商业运营许可 COMPLIANCE WITH BUILDING REGULATIONS 符合建筑规范 APPLICATION FORINSPECTION OF UTILITY FACILITIES 申请公共设施检查 PERMIT TO COMMENCE OPERATIONS 商业运营许可 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. 当许可公司不符合相关法规要求时, 管理局或者区管理方应当在结束检查 24 小时内以书面形式通知许可公司其不合规定并在规定期限内整改 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 COMMENCEMENT OF DEVELOPMENT AND OPERATIONS 开始开发和运营

15 period not longer than three months. 从管理局获得组合工厂用地租赁权的许可企业应当在租赁协议生效之日起六个月内开始其在区内的运营 向管理局或者区管理方申请可以获得最多不超过 3 个月的宽限 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. 如果已获得组合工厂用地的许可企业未能在租赁协议生效之日起六个月或由管理局准许的类似宽限内开始运营 许可企业在区内营业的执照将被立即吊销, 其他尝试和任何向管理局和区管理方的追索将不予承认 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. 从管理局或者区管理方取土地租赁权的许可企业应当在租赁协议生效之日起 3 个月内开始开发并在该日起 18 个月内开始运营 向管理局和区管理方申请可以获得最多不超过 3 个月的宽限, 个别情况如果管理局认为条件恰当, 可以给予做多不超过 6 个月的宽限 REVOCATION OF LICENSE FOR FAILURE TO COMMENCE DEVELOPMENT OR OPERATIONS WITHIN THE STIPULATED PERIOD. 因无法开始开发或运营而吊销执照 APPROVED ACTIVITIES FOR INVESTMENT 批准的投资活动 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. 如果已获得土地租赁权的许可企业未能在租赁协议生效之日起 3 个月内开发和在该日起 18 个月内开始运营, 或者超出管理局准许的类似宽限 许可企业的营业执照将被立即吊销, 其他尝试和任何向管理局的追索将不予承认 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, (five hundred thousand United States dollars) and the operation of the approved activity does not cause damage to human life and property,

16 damage the environment, constitute a threat to public peace and order or national security. 在区内获得管理局批准从事许可活动的许可企业, 按照法令规定, 其投资规模应不小于 500,000 美元, 且该许可公司的运营不应对人类生命财产构成威胁, 不应破坏环境, 不对公共治安和秩序或国家安全构成威胁 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. 地产和其任意部分, 不管开发与否, 都不得在未寻求并获得管理局或者区管理单位的书面许可的情况下转让或分割转让 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. 投资者希望变更, 扩展或者摧毁租赁厂房的任何部分, 必须事先寻求管理局的提前批准, 由此产生的一切费用由投资者自负 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. 区内所有投资者都需缴纳适当的土地租赁费用, 以管理局每月计算的主要费率为依据 20. An approved enterprise shall pay the applicable rates per annum as Zone Management and Marketing/Promotion Fees for services provided. 许可公司应当每年为区内管理和营销 / 宣传缴纳一定费用 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. 如果投资者想以任何原因撤回投资, 管理局将以双方同意的价格总数和偿付条款接管建筑 DEMISE OR SUBDEMISE OF REALPROPERTY IN THE ZONES 转让或分转让不动产 ALTERATION, EXPANSION AND DEMOLITION OF PREBUILT FACTORY BUILDING 改变 扩展或拆除预建厂房用地 PAYMENT OF GROUND RENT 场地租金的支付 MANAGEMENT AND MARKETING/PROMOTION FEES 管理和市场营销 / 宣传费用 DISINVESTMENT 撤资

17 PART 2 第二部分 GENERAL REGULATIONS 基本规章

18 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. 本规章由尼日利亚出口加工区管理局依据尼日利亚出口加工区管理局法令 (1992 年第 63 号法令 ) 第十条第 4 款所颁布 获批准企业应按照该法令的条文以及本规章来运营 General Regulations 基本规章 SHORT TITLE/ CITATION 小标题 / 引用 These Regulations are made pursuant to Section 10 (4) of the act 本规章根据该法令第十条第 4 款制定 : 1. The licensing, monitoring, and regulation of all free zones in Nigeria is vested in the Authority. 尼日利亚所有自由区的许可证颁发 监管和规章制定由管理局依法授权 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. 联邦政府自由区的管理由管理局授权, 州以及其他私有实体的管理由执照授权 LICENSING, MONITORING AND REGULATION OF FREE ZONES. 自由区的执照颁发 监管和规章制定 MANAGEMENT OF FREE ZONES. 自由区的管理 3. Approved enterprises within Nigeria Free Zones shall be entitled to the following incentives and concessions: 在尼日利亚自由区的获批准企业享有以下激励措施及优惠政策 : a. Legislative provisions pertaining to taxes, levies, duties and foreign exchange regulations shall not apply within the free zones; 关于税款 收费 关税和外汇管制的法律条文不适用于自由区 ; INCENTIVES AND CONCESSIONS. 激励政策及优惠措施 b. Repatriation of foreign capital investment in the zones at any time with capital appreciation of the investment; 区内国外投资资本及其增值的资本可随时撤出 ; c. Remittance of profits and dividends earned by foreign investors in the zones; 区内国外投资者的利润和红利可自由汇出 ;

19 d. No import or export licenses shall be required; 无须进口或出口许可 ; e. Up to 100% of production may be sold in the customs territory against a valid permit, and on payment of appropriate duties; 在正确交纳关税后, 最多 100% 的产品可以在关税区内销售, 无须获取有效许可 f. Rent free land at construction stage, thereafter rent shall be as determined by the Authority or Zone Management; 建设阶段免收土地租金, 此后租金由管理局或自由区管理方决定 ; g. Up to 100% foreign ownership of business in the zones allowable; 在区内允许外资最大 100% 持股 ; h. Foreign managers and qualified personnel may be employed by companies operating in the zones; 在区内可聘用外籍经理和合格的员工 ; 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) 在自由区内生产 加工或组装的产品, 并进口到尼日利亚关税区的产品, 按照原材料的税率征收进口关税 ( 本产品必须是自由区首先引进 ) 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. 对任何在依照 1991 年银行和其他联合金融机构法案或其他相关立法获得执照的金融机构以及获得执照的国外银行, 管理局可批准其在自由区内以提供银行服务为目的建立分支机构 ; BANKING BUSINESS 银行业务 (b) Any banking institution so permitted shall abide by the laws governing offshore banking in the zones. 区内任何因此而获批准的银行机构必须遵守海外银行业法律 ;

20 5. (a) No person shall enter, remain in or reside in a zone without the prior permission of the Authority. 没有管理局事先批准, 任何人不得进入 停留或居住在园区内 (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. 没有管理局的事先批准且不符合管理局颁布的条款和条件, 不得在区内进行零售贸易 MOVEMENT OF PERSONS, GOODS, ETC. IN AND OUT OF FREE ZONES 区内外人员 货物等流动 (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. 进入园区, 必须出示通行证, 或符合该局可能不时通过文件规定的场合, 不得自由进入 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. 该局或自由区管理方有权接管在区内丢弃的货物, 并以其认为合适的方式处理 ADANDONED GOODS 丢弃的货物 (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. 丢弃的货物或财产, 指所有人或持有人丢弃且无视其将来状况的货物或财产 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. 执照持有人或货物的所有人必须立即支付该局因清理丢弃货物的所有开支 8. Goods brought into the Free Zone by a Licensee may unless otherwise directed by the Authority: 除非该局另有指引, 进入自由区的货物可以 : MANUFACTURING AND PROCESSING 制造和加工 a. be stored, sold, exhibited, broken up, packed, cleaned, marked, remarked, loaded, unloaded, reloaded, divided, mixed, separated or otherwise manipulated; or 存储 销售 展出 拆解 包装 清洁 标记 注解 分割 混合 隔离 或其以他方式操作 ; 或者

21 b. be worked, processed, or reprocessed or otherwise manipulated or manufactured; or 处理 加工 或再加工 或以其他方式操作 ; 或者 c. be consumed if the goods are meant for consumption in the zone; or 进行消费, 如果货物以在区内消费为目的 ; 或者 d. be removed from a zone or sent into the customs territory, whether as originally packed or otherwise subject to the payment of appropriate duties and to the provisions of Customs, Excise Tariff, Etc (Consolidation) Act. 无论或是否已包装, 或须缴纳合适的关税以及符合海关 消费税 关税统一法案的条文, 亦可从自由区移出或发往关税区 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. 获批准的企业必须在一季度末按照该局指定的格式, 制作及递交以季度为基础的营运报告, 报告包括并不限于生产 销售 以及在这期间产品和原材料流量 QUARTERLY REPORT ON OPERATIONS BY APPROVED ENTERPRISES 获批准企业的季度营运报告 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. 获批准的企业必须以国际会计原则和标准制作并维持合理准确的帐本和记录 此外, 必须维持作为补充的分类帐目以提供每天原材料接收和保险 完成的货物 废弃物和废料的详细记录条目, 并且允许管理局在必须的情况下调查帐本 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. 获批准的企业必须使其帐目得到适用的法律法规所规定的认证, 并在认证后 30 日内将其递交管理局 BOOKS AND RECORDS 帐本和记录 AUDITED ACCOUNTS 审计的账目 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. REGISTRATION OF VEHICLES 车辆注册

22 车辆在自由区内注册须遵循管理局与联邦道路安全委员会协商制定的规章和制度 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. 在自由区内, 车辆驾驶员必须持有由联邦道路安全局颁发的有效驾驶执照, 或者由合适机关颁发并适用于所驾驶车辆类别的国际驾驶执照 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. 必须建立专门的自由区的海关 警察和移民管辖以处理货物及人员进出自由区方面的问题 15. Without prejudice to the Act, the following Customs Procedures shall apply: 在不违背该法令的情况下, 适用以下海关程序 : ISSUE OF DRIVING LICENCES 颁发驾驶执照 CUSTOMS, POLICE AND IMMIGRATION 海关 警察和移民 CUSTOMS PROCEDURES 海关程序 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. 流入至关税区的货物应归为进口货物, 并应遵循适用于自由区产品的所有税款 关税和收费的规定 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. 执照持有人可以进口用于设施建造的设备和消耗品至自由区内, 免收税款 关税或收费的费用 c. The procedure for importing goods into the Free Zone is as set out in Schedule A of this Regulation. 进口货物到自由区的程序如本规章中表 A 所示 d. The procedure for exporting goods from the Free Zone is as set out in Schedule B of this Regulation. 从自由区出口货物的程序如本规章中表 B 所示 e. The procedure for handling goods, which require repairs and maintenance is as set out in Schedule C of this Regulation. 处理需要修理和维护的货物的程序如本规章中表 C 所示 f. The procedures for transferring goods from one licensee to

23 another is as set out in Schedule D of this Regulation. 货物从一个执照持有人到另一个持有人之间流转的程序如本规章中表 D 所示 g. The procedures for transferring goods from one Free Zone to another is as set out in Schedule E of this Regulation. 货物从一个自由区到另一个自由区之间流转的程序如本规章中表 E 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. 获批准的企业, 在执行与管理局达成的关于建厂场地或将来作为厂址的土地租用协议的情况下, 必须以管理局规定的形式为其外籍员工向管理局申请工作许可 IMMIGRATION PROCEDURES 移民程序 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. 为外籍员工申请工作许可必须遵循管理局声明和颁布的要求方可为管理局接受 管理局接受外籍员工工作许可的申请, 必须立即告知收到该申请 18. The Authority shall consider an application for work permit for aliens and notify the applicant of the grant of the permit or otherwise within 30 days of due submission of said application. 管理局须考虑外籍人员工作许可申请, 并在上述申请正确递交后 30 日内告知申请人是否授予许可 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. 根据管理局的书面规定, 获批准企业须在每季度末向管理局发送关于其使用聘用外籍员工许可的信息 22. The Authority or Management of a Free Zone shall provide security over the premises, properties and facilities within the Free Zones. 管理局或自由区管理方必须为区内物业 财产和设施提供安全保障 SECURITY IN THE FREE ZONE 自由区安全 23. The Authority or the Management of the Zone shall issue a Schedule of the Charges applicable in the Free Zone and make FREE ZONE TARIFFS AND CHARGES 自由区关税及收费

24 copies available on request to the operators or Licence Holder. The Authority may review such charges from time to time. 管理局必须发布自由区内收费一览表, 并制作副本提供给需要的经营者或执照持有人, 并适时重新审查此类收费 23. Except as provided under this Act, an enactment applicable in the customs territory shall apply within the Free Zones. 除该法令规定的外, 在关税区内适用的法律亦适用于自由区 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. 执照持有人之间发生争议且双方不能友善解决, 任意一方应将其交由自由区管理局解决, 相应地管理局的决定应传达给当事双方 APPLICABLE LAWS ETC. 适用的法律等 ARBITRATION LITTIGATION /COURT CASES 仲裁 诉讼 / 法庭案件 (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. 在自由区内, 执照持有人和任何其他政府机关或部门发生争议, 任意一方应将其交由管理局解决, 管理局在该争议的所有谈判 仲裁 协议和调解中代表执照持有人 因此, 应适用 尼日利亚 1990 年欧共体共同农业政策 19 法案之联邦仲裁及调解法案 (c) Where any dispute arises between any Licensee and their employees, 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. 执照持有人与其员工发生争议双方不能友善解决的, 应交由管理局采取所有必要步骤使双方达成协议 (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. 在上述情况中, 管理局或自由区管理方保留在争议任何阶段进行干预的权利, 以维护自由区内的产业安定 25. In all cases involving litigation in the Free Zone, the appropriate law in the customs territory shall apply.

25 自由区内所有涉及诉讼的案件适用关税区合适的法律 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. 不经管理局同意和批准, 任何执照持有人的居住在国外的员工, 不得在自由区外接受聘用, 或在自由区外提供相同的服务 PROVISION OF SERVICES OUTSIDE THE FREE ZONE. 关于自由区外服务的条款 27. All Licensees shall observe the relevant measures necessary for protection and preservation of the Free Zone environment and the immediate host community. 为保护和保存自由区环境和邻近的本国社区, 所有执照持有人必须遵守必要的相关措施 ENVIRONMENTAL SAFETY & POLLUTION CONTROL 环境安全和污染控制 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 by applicable laws and regulations. 获批准的企业应遵循使用的环境污染法律法规, 确保使用污染处理设施或其他合适的设备, 以保证其产品加工的废弃物和污染物保持在适用法律法规制定的可接受的范围之内 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. 管理局应协同有关政府机关检查和监控他们在自由区内工厂的防污染设备和措施, 并根据适用的法律法规对违法上述法律法规的行为给予合理制裁 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 for at rates prevailing. 工厂所有人有责任美化其工厂的邻近周边 管理局或自由区管理方必须负责自由区的整体美化和此类设施的维护 : 道 MAINTENANCE RESPONSIBILITIES 维护责任

26 路 排水 街道照明 供水管线 下水道 消防, 等等 投资者必须支付其请求管理局进行的维护工作的费用 厂房与电力 供水 污水管线 消防系统和通信线路的连接应按批准的标准收费 此后, 设施的消费按照通用的标准收费 31. Implementation of these Regulations shall be by Notice duly issued or publicly displayed. 本规章的执行必须以公告形式发布或向公众展示 IMPLEMENTATION CLAUSE 执行条款 32. These Regulations shall come into force on a date to be determined by the Honourable Minister or the Board of Directors of the Authority. 本规章于尊敬的部长或管理局委员会决定之日生效 COMMENCMENT 起始 33. These regulations are prescribed pursuant to provisions of Nigeria Export Processing Zones Act 1992 (herein referred to as the Act). 本规章根据 尼日利亚 1992 年出口加工自由区法令 ( 此处称为该法令 ) 制定 34. These Regulations shall be enforced by the Nigeria Export Processing Zones Authority which expression shall include the Management of the Zones (as applicable). 本规章由尼日利亚加工出口管理局执行, 此处包括自由区管理方 ( 若适用 ) REGULATIONS 规章 ENFORCEMENT 执行 35. All matters not provided for in these Regulations except those expressly stated herein that they would be provided for by specific regulation shall be subject to existing laws and regulations and all aforesaid Regulations shall constitute part of these regulations. 除在此明示将在特别规章中规定的, 本规章中没有规定的所有事宜, 应适用现有法律法规 所有前述的法规组成本规章的一部分 IN ACCORDANCE WITH THE POWERS CONFERRED ON ME BY SECTIONS 10(4) AND 27 OF THE NIGERIA EXPORT PROCESSING ZONES AUTHORITY ACT NO. 63 OF 1992 AND ALL OTHER ENABLING LAWS IN THAT BEHALF, I,.. THE HONOURABLE MINISTER OF COMMERCE, FEDERAL REPUBLIC OF NIGERIA HEREBY EXECUTE AND PROMULGATE THESE REGULATIONS WHICH COME INTO FORCE ON THE DATE BELOW. 根据 1992 年第 63 号法案 尼日利亚出口加工自由区管理局法令 第 10 条第 4 款和第 27 条以及所有其他授权法律所赋予本人的权力, 本人,., 尼日利亚民主联邦商务部长, 兹执行和颁布本规章, 本规章于以下日期生效

27 DATED AT ABUJA THIS DAY OF 年月日阿布贾 HONOURABLE MINISTER FOR COMMERCE 商务部长阁下

28 PART 3 第三部分 CUSTOMS PROCEDURES AND REGULATIONS 海关手续及法规

29 Custom Procedures and Regulations 海关手续及法规 SCHEDULE A 程序表 A PROCEDURES FOR IMPORTING GOODS INTO THE FREE ZONE 向自由区内进口货物的程序 1) General Procedures for Importing Goods into the Free Zone 向自由区内进口货物的一般程序 Goods shall be imported into Free Zones in accordance with the following procedures: 货物应按照以下程序进口到自由区 : a. The Licensee shall ensure that the supplier of the goods forwards the Bill of Lading/Air Waybill, the Invoices and Packing List are itemised with prices for each item in the list. The vessel/aircraft s manifest relating to such goods are to be clearly marked with a statement that Free Zone Status shall apply. 被许可人应当确保货物供应商转寄海运和航空运单, 发票和装箱单按照单上的项目分别标价 船或者飞机与此有关的载货单应当清楚写明 : 适用自由区身份 b. The Licensee shall comply with the following requirements in relation to the Bill of Lading/Air Waybill ( the Bill ): 被许可人应当遵守与海运提单 / 航空运单有关的如下要求 : the Bill shall indicate that the consignee of the goods is the Licensee and specify the Licensee s address as being address of the Free Zone in which the Licensee is located ; 提单应当注明收货人是被许可人并详细说明收货人的地址如 : 自由区内被许可人所在地址 if for banking or other reasons the identification of the Consignee has to be completed differently, the above information must appear prominently in the Marks and Numbers section of the Bill. The Notify Party shall be the Free Zone Licensee. The Zone Management shall be notified to this effect; 如果因为银行或者其他原因 收件人 身份需要以不同方式填写时, 以上信息必须在提单唛头处显要标明 被通知人 应当是自由区被许可人, 以便引起区管理方注意 in relation to sea shipments, the Port of Discharge shall be clearly specified, and 海运时, 应当明确指出 卸货港 in relation to air shipments, the Airport of Final Destination shall be clearly specified.

30 空运时, 应当明确指出 最终目的机场 c. The Zone Management shall require the shipping line/airline to have a separate manifest for goods to be delivered to the Free Zone. 区管理方要求船运公司 / 航空公司为运入自由区的货物提供单独载货单 d. The Licensee shall provide to the Zone Management an advance manifest 7 (seven) days before arrival of the vessel. For Airlines, the manifest shall be provided prior or upon arrival of aircraft. 被许可人应当在船只到达 7 天前向区管理方预先提供载货单 对于空运, 载货单应当在飞机抵达前或抵达时提供 e. The Licensee shall submit a Transaction Request Order and provide to the Zone Management prior to arrival of goods or upon shipment, certified copies of Commercial Invoices, Packing List, Bill of Lading and other relevant documents. 被许可人应当呈交一份 处理申请单, 并于货物装船后或抵达前向区管理方提供检验过的商业发票 包装单, 海运提单和其他相关文件 f. On receipt of the Transaction Request Order with the specified documents, the Zone Management shall prepare a Request to Transfer Under Customs Escort or Transfer Request authorising the goods to be transferred from the point of discharge to the Free Zone. 在收到 处理申请单 和指定文件后, 区管理方应准备一个 海关陪同转运要求 或 转运要求, 以授权货物从卸货地点转移到自由区 g. The duly authorised and endorsed Transfer Request shall be delivered to the relevant Terminal Operator/Aviation Handling Company who shall transfer the goods from the quayside/cargo Shed to the appropriate stacking area. Upon completion of stacking, the Transfer Request shall be signed by the Terminal Operator/Aviation handling Company and returned to the Zone. 被适时批准并签署的 转运要求 应交予相关终端操作员或者航运处理公司, 由他们将货物从码头附近或货棚转移至合适的堆放区 在堆放结束后, 转运要求 应由终端操作员或航运处理公司签字并返还至区管理方 2) Specific Procedures For Importing Goods Into the Free Zone By Sea 以海运方式进口货物到自由区的指定手续 a. For delivery by sea, the commercial invoice relating to the goods shall indicate the amount ascribed to insurance of the goods during the voyage, even if the terms of sale are Ex Works, FOB, C&S or otherwise. 对于海运, 与货物有关的商业发票应指出货运保险的总数, 即使使用 Ex Works FOB C&S 贸易术语或者其他情况 b. Upon receipt of dispatch shipping documents from the supplier, the Licensee should complete a Transaction Request Order and send this to the Zone Management together with copies of the following documents: 在收到供货人的卸船通知文件后, 被许可人应填写 处理申请单 并与以下文件的副件一起交至区管理方 :

31 Commercial Invoice Bill of Lading Packing List; and [Form C16 and attested Invoices] 商业发票 海运提单 包装单 ( 须使用 C16 表和经检验无误的发票 ) c. Upon receipt of the Transaction Request Order and specified documents, the Zone Management shall prepare a Transfer Request authorising the goods to be transferred directly from the vessel to the Free Zone upon arrival. The Transfer Request shall first be endorsed by the Free Zone Customs, the Ship s Agent, the Nigerian Ports Authority. The Transfer Request shall be noted with the stack address of the cargo and a stock reference number. The Licensee shall give a blanket authority to the Free Zone Management to transfer goods upon discharge except otherwise indicated and pay applicable charges. 在收到 处理申请单 和指定文件后, 区管理方应准备 转运要求, 以授权货物抵达时从船上直接转运到自由区 转运要求应首先由自由区海关 船运代理和尼日利亚港口管理局签字 转运要求 应注明货物堆放地点和存放参考号 除特殊情况外, 被许可人应给予自由区管理方全权许可在卸船后转运货物并缴付一定手续费 d. After paying all applicable charges, the Shipping Agent will issue a Delivery Order to the Licensee, a copy of which shall be made available to the Zone Management. 在交纳适当手续费后, 船运代理将签发一份提货单给被许可人, 此提货单副件应为区管理方准备好 e. The duly authorised and endorsed Transfer Request/Request to Transfer Under Customs Escort shall be delivered to the Terminal Operator who shall transfer the goods from the quayside to the appropriate stacking area. Upon completion of stacking, the Transfer Request/Request to Transfer Under Customs Escort shall be signed by the Terminal Operator and returned to the Zone. 适时批准和签署的 转运要求 / 海关陪同转运要求 应交给终端才作员, 由其将货物从码头附近转移到合适的堆放地 转运要求 / 海关陪同转运要求 由终端操作员签字并返还区管理方 f. With the Delivery Order and the Transfer Request, the Licensee or the Free Zone Management (on request) takes delivery of the cargo from the quayside or staking area and transport it under Customs escort to the Free Zone. 凭提单和 转运要求, 被许可人或自由区管理方 ( 收到请求时 ) 可将货物从码头附近或堆放地点起运并在海关陪同下运入自由区 g. Receipted copies of the Transfer request are the sent to the Licensee, Nigeria Customs Service, the Terminal Operator and or Nigerian Ports Authority. 收到的转运要求副件会分发给被许可人 尼日利亚海关 终端操作员和 / 或尼日利亚港口管理局 3) Special Procedures For Importing of Goods Into The Free Zone By Air Freight 以空运方式进口货物到自由区的特别手续 a. The Nigerian Airport Handling Company (NAHCO) shall discharge the aircraft. The cargo is then

32 tallied, reconciled to the manifest and transferred to the cargo arrival shed; 尼日利亚航空处理公司 (NAHCO) 将从飞机卸货 之后按照载货单对货物进行检点 查验并运至到货货棚 b. On receipt of an advice from the NAHCO, the Licensee shall collect the documentation relating to the goods from the airline. After paying all applicable charges, the airline will issue a Delivery Order to the Licensee, a copy of which shall be made available to the Zone management. 在收到 NAHCO 通知后, 被许可人应从航运公司收集货物相关文件 在缴纳适当手续费后, 航运公司将签发一份提货单给被许可人, 该单的副件应为区管理局准备好 c. On receipt of a Transaction Request Order together with the Commercial Invoice, Air Waybill, Packing List and other relevant documents, the Zone Management shall issue a Request to Transfer Under Customs Escort duly endorsed by the Free Zone Customs and the Airport Customs. 在收到 处理申请单 及商业发票, 航空运单 包装单和其他相关文件后, 区管理局将签发由自由区海关和机场海关适时签字的 海关陪同转运要求 d. The Airline shall make available a separate manifest of all Free Zone cargo on-board the flight, the manifest shall be made available to the Free Zone management prior or upon arrival of the flight duly sealed by the airline Agents. 航运公司应为机上所有自由区货物准备单独载货单 该载货单由航运代理适时盖章, 并在飞机抵达前或抵达时为区管理局准备好 e. With the Delivery Order and the Transfer Request, the Licensee or the Free Zone Management (on request) takes delivery of the cargo and transport it under Customs escort from the Airport to the Free zone. 凭提货单和 转运要求, 被许可人或自由区管理方 ( 收到请求时 ) 将货物从机场起运并在海关陪同下运至自由区 f. On arrival at the Free Zone, the consignment is then written off the incoming aircraft manifest and a copy of the receipted Transfer Request is forwarded to NAHCO through the Fee Zone Customs. 在抵达自由区时, 航空载货单将被注销, 一份 转运要求 收据的副件会通过自由区海关交给 NAHCO 4) Special Procedures for Importing Goods Into the Free Zone by Road Freight 以公路运输方式进口货物到自由区的特别手续 a. Where the Licensee requires goods to be delivered to the Free Zone by road freight, the Licensee shall apply in writing to the Zone Management for permission for the transfer. Such application shall be supported by all relevant commercial documents. 被许可人要求将货物以公路运输方式将货物运入自由区时, 须向区管理方书面申请同意该运输 此种申请应当附以相关商业文件 b. Where goods require transfer by road freight because they have been misdirected in the original delivery process, the Licensee shall support the application with a report stating how the goods were misdirected. 货物在原运送过程中因错误投递需通过公路运输转运的, 被许可人应随申请附上货物被错误投递原因的说明

33 c. If the Zone Management and the Free Zone Customs consent to the application, the Zone Management shall issue a Request to Transfer Goods and arrange Customs escort. The Transfer Request shall be endorsed by the Zone Management and the Free Zone Customs. 如区管理局和自由区海关同意申请, 管理局将签发 转运货物要求 并安排海关陪同 转运要求 应有区管理方和自由区海关的签字 d. Upon receipt of the Transfer Request by the Border Post Customs where the goods are being held, the goods shall be delivered to the Free Zone under Customs escort. 在保存货物的边境海关收到 转运要求 后, 货物可由海关陪同转运至自由区 e. On arrival at the Free Zone, the duly authorised and endorsed Transfer Request is then forwarded to the Customs Command at the point of discharge for use by them to strike the manifest. 5) Cargotrack Inventory System Cargotrack 存货管理系统 抵达自由区后, 适时批准和签字的 转运要求 将交予卸货地海关办事处以便其核对载货单 a. All deliveries of goods to the Free Zone may be entered into the Zones Cargotrack tracking and inventory system. 所有转运到自由区的货物将可被录入自由区 Cargotrack 系统 b. The Zone Management may issue stock reports showing a Licensee s goods movement at intervals agreed by the Licensee and the Zone. The Free Zone Customs shall have access to the stock control elements of the Cargotrack system. 区管理方可就被许可人和管理局同意的货物区间移动签发库存报告 自由区海关有权进入 Cargotrack 系统的存货控制界面 c. The Licensee will on request by the Zone Management or the Free Zone Customs provide statistical data, delivery and receipt returns and any other information that may be called upon from time to time. 被许可人应区管理方或自由区海关要求提供统计数据 送货回单和其他不定时需要的信息 d. The Zone Management and the Free Zone Customs may inspect the records and books of account of the Licensee at any reasonable time. 区管理方和自由区海关可以在任何合理的时间检查被许可人的记录和账目本 e. The Licensee shall permit the Zone Management and the Free Zone Customs to access the factory, warehouse, assembly plant or any other premises of the Licensee for the purposes of examining any good(s) to ensure the accuracy of the particulars entered in the records and books of account of the Licensee. The Zone management or Free Zone Customs may require that its officers be stationed on the premises of the Licensee for the purposes of inspection in which case the Licensee must provide suitable office accommodation for such officers. 被许可人应同意区管理方和自由区海关为了检查所有货物以便保证被许可人记录和账目本上数据

34 的准确性而进入工厂 库房 装配车间或其他任何被许可人所有的建筑 区管理局和自由区海关可以要求在被许可人的建筑内派驻官员视察, 在此情况下, 被许可人须为其提供合适的办公室和膳宿 SCHEDULE B 程序表 B PROCEDURES FOR EXPORTING GOODS FROM THE FREE ZONE 从自由区出口货物的手续 (1) Exporting Goods From The Free Zone Into The Customs Territory 从自由区出口货物到关税区 Release on Payment of Duty 缴税后放行 : These procedures apply to importers desirous of importing goods from the Free Zone into the Customs Territory in the normal course of trading activities. The goods shall be subject to normal customs rules and regulations appertaining to imports into the customs territory. 这些手续适用于想以正常贸易行为从自由区进口货物到关税区的进口商 出口之货物应当符合一般海关规定和关税区进口相关法规 a. The importer shall first submit a completed Form M to his bank ( the Bank ). The Country of Origin and Country of Supply (the applicable Free Zone) of the goods shall be clearly specified on the Form M. 进口商应首先填写完整的 M 表并交予开证行 ( 银行 ) M 表上应清晰标明货物 原产国 和 供应国 ( 适合的自由区 ) b. The Bank shall countersign the Form M and attest the supporting documents. Where appropriate, the documents may be stamped Not Valid for Foreign Exchange by the Bank. A Transaction Request Order shall be completed by the Licensee and sent to the Zone Management together with copies of the following documents (as attested by the Bank): 银行应回签 M 表并审核支持文件 适当时, 文件应由银行加盖 外汇无效 戳 被许可人应填写一份 处理申请单 并以下文件 ( 经银行证明无误的 ) 副件交至区管理方 Commercial Invoice; Form M; Bill of Lading; Packing List; and Form C16 商业发票 M 表海运提单包装单 C16 表 c. Provided the Transaction Request Order and attached documents are acceptable to the

35 Zone Management, it shall prepare a Request to Examine, Assess and Value/Classification to the Free Zone Customs and Pre-shipment Inspection Agent (P.I.A.). 如果接受 处理申请单 和所附文件, 区管理方将为自由区海关和装船前检验机构 (P.I.A.) 准备 检查 评定 估价 / 分类申请表 d. A joint examination between the Customs and the PIA shall be carried out and a Clean Report of Inspection (C.R.I.) will be issued by the PIA. For urgently required goods for clients with Bank Guaranteed/Bond duly endorsed by the Free Zone Customs and Free Zone Management, a draft document, duly signed by the Customs and PIA specifying the duty payable will be used against the Bond for the immediate release of the goods. 海关和 PIA 将共同检验并由 PIA 开具检验清洁报告书 (C.R.I.) 对客户急需的货物, 如有经自由区海关和自由区管理方适时背书的银行担保或保证的, 海关和 PIA 将签发一份草拟文稿, 注明为货物放行须缴纳应付税款 For duty payment immediately the Licensee, or his Clearing Agent, shall present the Clean Report of Inspection (C.R.I) with other documents to the bank for duty payment. The bank shall issue the importer a Bank shipment/ Receipt of payment (Bank pay-in-slip). 就应付税款, 被许可人或其报关代理应携检验清洁报告书 (C.R.I.) 和其他文件到银行缴纳税款 银行将发给进口商一份货运单或缴费收据 ( 银行存款单 ) The importer will complete the Single Goods Declaration (SGD) forms attaching, the CRI, invoice, Bill of Lading, Packing List and C16 for endorsement and process at the Customs Processing Centre. 进口商将附带填写单一货物报关单 (SGD),CRI, 海运单据, 包装单和 C16 表交海关处理中心背书并处理 The Free Zone Customs if satisfied will release the goods for delivery to the importer. 自由区海关如感到满意, 可将货物让与进口商以便起运 The Free Zone Customs Command shall jointly with the pre-shipment inspection agent arrange for examination, valuation and classification of the goods. 自由区海关总署将会同装船前检验机构安排对货物的检验, 估价和分类 e. Upon completion, the Free Zone Customs Command shall endorse the SGD and issue it to the importer. 完成后, 自由区海关总署将背书 SGD 并签发给进口商 f. Upon receipt of the endorsed SGD, the importer shall pay the agreed duty to a Customs Designated Bank using a Bank Pay-in Slip, which bank shall provide the importer with a Customs Revenue Receipt. 受到背书后的 SGD 进口商应凭银行存款单向海关制定银行缴纳应缴税款, 而银行则向进口商提供海关税收收据

36 g. The importer shall then prepare a Customs Bill of Entry and submit the same to the Free Zone Customs under cover of the original Request to Release, the Revenue Receipt and a copy of the endorsed SGD. 之后进口商应准备海关报关单与货物放行申请原件 税收收据和背书 SGD 的副件一并交给自由区海关 h. If acceptable to the Free Zone Customs, the Bill of Entry shall be stamped and signed by the Free Zone Customs and the SGD shall again be endorsed. 如果自由区海关同意, 报关单将由海关签字并盖章, 并再次背书 SGD i. The Zone Management shall issue a Delivery Order to the importer 自由区海关将签发给进口商一份提货单 j. Upon production of the Delivery Order by the importer, the goods are released for delivery into the Customs Territory. 在进口商出示提货单后, 货物将被放行并运入关税区 Pre-Release of Free Zone Goods with Deferred Duty Payment/ Scheduling System. 延期缴税安排系统内的自由区货物提前放行 These rules shall apply where the Licensee wishes to implement a duty scheduling system ( the System ) whereby goods required for use on an urgent basis in the Customs Territory can be imported from the Free Zone with payment of Customs duty deferred to a later time. To qualify for the System, the Licensee must comply with the following procedures. 该条款适用于被许可人希望补充一个缴税安排系统 ( 系统 ), 在此关税区急需使用的货物从自由区进口可推迟缴纳关税 为符合该系统, 被许可人必须遵守以下程序 : a. The Licensee shall establish a Customs Free Zone Guarantee with the Licensee s bank for an amount sufficient to cover the amount of Customs duty that is expected to be outstanding at any one time. 被许可人应与其开证行建立海关自由区担保, 其帐户额应足够支付关税总数 b. The Licensee shall then submit an application for registration under the System to the Zone management. If acceptable, the Zone Management shall countersign the application and forward it to the Free Zone Customs for approval. If approved, the Zone Management shall open a separate Cargotrack system to record the Licensee s release of goods under the System. 被许可人应向区管理方呈交一份在系统注册的申请 如获同意, 区管理方将回签申请并将其交至自由区海关报批 如获通过, 区管理方将新开一个单独的 Cargotrack 系统来在系统中记录被许可人的货物放行 (2) Exporting Goods to a Foreign Territory By Sea 通过海运向外国出口货物

37 a. To export goods from the Free Zone to a Foreign Territory by sea, the Licensee shall make an application in the form of a Transaction Request Order to the Zone Management. The application shall be accompanied with copies of the Bill of Lading, Commercial Invoices, Packing List and Export Declaration documents. 为从自由区内向外国出口货物, 被许可人应应按 处理申请单 格式制作申请表 申请表应附以海运提单 商业发票 包装单和出口申报单据的副件 b. The Zone Management shall issue a request to the Customs for examination of the goods. The application shall be authorised by the Free Zone Customs and an examination of the goods against the document submitted shall be physically carried out. 区管理方应向海关签发一份货物检验请求 该请求将被自由区海关批准, 对呈交文件对应货物的检验将实际执行 c. Approval to release goods and endorsement of the export declaration for export is raised to the Licensee/Agent. 货物放行批示和出口报关单背书将交予被许可人 / 代理人 d. The Licensee/ Agents shall forward the Customs release documents and Export Declaration documents to the Nigerian Ports Authority for release and endorsement. 被许可人 / 代理人应将海关放行文件和出口申报单据呈交尼日利亚港口管理局执行放行和背书 e. The Zone Authority shall request the Nigeria Ports Authority to deliver the goods to the relevant vessel. NPA shall carry out the delivery of the goods upon payment by the Licensee of all storage and handling charges. 区管理局应请求尼日利亚港口管理局将货物送至相关船只 港口管理局将在被许可人缴纳存放和操作费用后执行运送 f. The goods delivered on board the vessel shall be tallied and reconciled to the vessel s manifest by NPA. On completion of the above, the Captain of the vessel shall endorse the Export Declaration Form for the Free Zone Customs as evidence of shipment. 船上货物应由港口管理局按船只载货单检点查验 以上程序结束后, 船长应为自由区海关背书出口申报单作为装运凭据 g. The Licensee shall then receive a Bill of Lading evidencing the shipment of the goods on payment of all freight charges. 被许可人随后将在缴纳所有运费后收到海运提单作为装运凭据 h. The Licensee shall then perfect an Export Bill of Entry with the Customs at the Customs Processing Centre (CPC) and present the same together with copies of the endorsed Export Declaration for final release by Customs. 许可人之后应与海关在海关处理中心 (CPC) 修改出口报关单并将其与背书过的申报单一起呈交以完成最后的海关放行 (3) Exporting Goods to a Foreign Territory by Air Freight 通过空运向外国出口货物