Investor Presentaiton

Free Trade Zones & Nigeria Tax Regime - Review of NEPZA & OGEFZA Provisions (cont'd) Non-recognition of difference between products utilizing local raw materials vis a vis imported ones for export purposes. Cf. China: reduced rate of taxation of products not re-exported, based on quantum of local/imported components. - Inspecting agent to be appointed for FZ to inspect goods imported from the FZ into Nigeria for use by an approved enterprise within the FZ (sections 12(9)). TEMPLARS

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