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Appendix 3 List of abbreviations A AFEM KPMG AMCON ASCE AU Autonomous Foreign Exchange Market Asset Management Corporation of Nigeria Abuja Securities & Commodities Exchange African Union B BOFIA Banks and Other Financial Institutions Act C CAC Corporate Affairs Commission CAMA Companies and Allied Matters Act CBN CCI CET CGNIS CGT CISS Central Bank of Nigeria Clean Certificate of Inspection Common External Tariff Comptroller General of the Nigerian Immigration Service Capital Gains Tax Comprehensive Import Supervision Scheme CIT Companies Income Tax CPI Consumer price index CRA Consolidated Relief Allowance CSCS Central Securities Clearing System D DIAs Destination inspection agents DI DPR Destination Inspection Department of Petroleum Resources DTAs Double taxation agreements E ECA ECF ECOWAS EDF Employee's Compensation Act Executive Council of the Federation Economic Community of West African States Export Development Fund EEG Export Expansion Grant Investment in Nigeria Guide - 8th Edition 100

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