Investor Presentaiton

Free Trade Zones & Nigeria Tax Regime The Incentive Scheme (cont'd) 1. Import of goods into the Zones for purposes of approved activity exempt from customs duty. m. Liberalized regime for employment of expatriates (sections 20/Para 3(4)(b) & (8)OGEFZ Regulations - "100% foreign management"/exemption from EQ. Quaere: cf. tax exemptions in FTZs with incentives under the Industrial Development (Income Tax Relief) Act? - duration/scale of the exemptions; - location of enterprises; - ‘approved' vs. ‘pioneer' enterprises. In summary, FTZ exemptions more encompassing. TEMPLARS

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