1. 导言

Nigeria’s coastline of roughly 850 kilometres, its position on the Gulf of Guinea, and its status as one of Africa’s largest import and hydrocarbon-export economies make it a strategically important market for international maritime logistics operators. However, the sector is one of the most heavily regulated segments of the Nigerian economy, sitting at the intersection of company law, foreign investment law, sector-specific maritime legislation, customs and revenue law, immigration law, and local content policy.

An entrant seeking to establish an international maritime logistics company whether as a shipping line, freight forwarder, non-vessel-operating common carrier, terminal or logistics services provider must navigate a multi-agency regulatory architecture rather than a single licensing gateway.

This article examines that framework, tracing the legal requirements from corporate formation through sector licensing, port access, customs compliance, local content obligations and taxation.

2. Corporate Formation and Foreign Investment Framework                                               A. Incorporation under the Companies and Allied Matters Act

Every entity intending to carry on business in Nigeria, whether Nigerian or foreign-owned, must first be incorporated with the Corporate Affairs Commission (“CAC”) as a company limited by shares under the Companies and Allied Matters Act 2020 (“CAMA”)[1].

Incorporation is effected through the CAC’s electronic portal and typically requires a minimum of two directors and two shareholders, a memorandum and articles of association (or the statutory model articles), evidence of registered address, and payment of stamp duties and filing fees calculated on share capital.

Upon approval, a Tax Identification Number is now issued automatically through the CAC’s integration with the Nigeria Revenue Service, eliminating the previously separate registration step with the tax authority.

B. Minimum Share Capital for Foreign Participation

Where a company has any foreign shareholding, however small, CAC practice as at 2026 requires a minimum issued share capital of ₦100,000,000 (with evidence of allotment, though not necessarily full payment, at incorporation), compared with a lower threshold for wholly Nigerian-owned companies.

This capital requirement is a threshold issue for any foreign shipping line or logistics group seeking to establish a Nigerian operating subsidiary, since applications below the prescribed threshold are routinely rejected.[2]

 

C. Nigerian Investment Promotion Commission Registration

Following incorporation, a company with foreign participation must register with the Nigerian Investment Promotion Commission (“NIPC”) before commencing business.[3] NIPC registration is a precondition for statutory guarantees against expropriation, unconditional transferability of profits and dividends in freely convertible currency, and eligibility for investment incentives; failure to register is a criminal offence under the NIPC Act.

The NIPC Act generally abolished limits on foreign equity participation across most sectors, but it preserves a short negative list including arms production, narcotic drugs, military wares, and, most relevantly, participation in coastal and inland shipping which are reserved wholly or substantially for Nigerian participation.

 

D. Business Permits and Expatriate Personnel

A foreign-owned maritime logistics company will also typically require a Business Permit from the Federal Ministry of Interior and, for the deployment of foreign staff, an Expatriate Quota approval together with individual Combined Expatriate Residence Permit and Alien Card (“CERPAC”) registrations under the Immigration Act.[4]

 

3. Sector-Specific Maritime Regulation: NIMASA and the Merchant Shipping Act

Beyond general corporate and investment law, a maritime logistics company must comply with the sector-specific regime administered principally by the Nigerian Maritime Administration and Safety Agency (“NIMASA”), established under the NIMASA Act 2007 as the apex regulatory and promotional agency for shipping, seafaring, and maritime safety and security in Nigerian waters[5].

NIMASA’s mandate includes registration of vessels and shipping companies, issuance of seaworthiness and manning certificates, enforcement of maritime safety and pollution-prevention standards, and administration of the cabotage regime discussed below. A company intending to operate vessels, provide ship agency services, or otherwise hold itself out as a shipping company in Nigeria must register with NIMASA as a recognised shipping company or agent, in addition to its CAC incorporation.

 

4. The Cabotage Regime: The Central Constraint on Foreign Participation

The single most consequential statute for an international maritime logistics operator is the Coastal and Inland Shipping (Cabotage) Act 2003. The Act reserves the carriage of goods and passengers within Nigeria’s coastal and inland waterways cabotage trade to vessels that are wholly owned by Nigerian citizens, Nigerian-flagged, Nigerian-crewed, and, in principle, built or repaired in Nigerian shipyards.[6]

A foreign entity, or a vessel that does not meet the ownership, crewing, flag, or build conditions, may participate in cabotage trade only under a ministerial waiver, granted where Nigerian tonnage or capacity is demonstrably unavailable for the trade in question, and such waivers are subject to increasingly strict scrutiny.

 

5. Port Access: The Nigerian Ports Authority and Emerging Port Economic Regulation

Physical access to Nigeria’s seaports terminal use, berthing, pilotage, and the appointment of shipping agents and stevedores is regulated by the Nigerian Ports Authority (“NPA”), the statutory landlord and administrator of Nigeria’s ports established under the Nigerian Ports Authority Act, Cap N126 LFN 2004. A maritime logistics company operating as a shipping agent, service boat operator, chandler, or bonded terminal operator must register with the NPA, a process that includes evidence of CAC incorporation, evidence of CRFFN registration where freight forwarding services are offered, and payment of prescribed registration and annual renewal fees[7].

Nigeria’s port terminals themselves are largely operated not by the NPA directly but by private concessionaires under long-term concession agreements executed with the NPA following the port reform of 2006; an entrant seeking to operate or invest in terminal infrastructure, rather than merely use it, must therefore negotiate a concession or sub-lease arrangement rather than a simple licence.

6. Customs Compliance and Cargo Clearance

The Nigeria Customs Service Act 2023 declares Nigeria a single customs territory and designates seaports, terminals and bonded warehouses as customs control zones within which goods remain under Customs control, irrespective of contractual delivery obligations under bills of lading, until lawfully released.

This has direct implications for a maritime logistics company’s contracts of carriage, since a carrier’s delivery obligation is legally subordinate to the customs clearance process. A logistics company offering clearing services must additionally obtain a customs licence as a clearing agent, supported by a bank bond, which is subject to annual revalidation together with updated corporate documentation.

 

7. Freight Forwarding: The CRFFN Regime

Section 18(2) of the Council for the Regulation of Freight Forwarding in Nigeria (“CRFFN”), CRFFN Act provides that no organisation or firm may practise as a freight forwarder in Nigeria unless registered by the Council, and the Council is empowered to set standards of knowledge and skill, regulate the conduct of freight forwarding associations, and discipline practitioners[8].

 

8. Local Content Obligations in Oil and Gas-Linked Logistics

Where an international maritime logistics company’s operations serve the oil and gas sector offshore supply vessels, marine logistics bases, subsea support, or petroleum product haulage the Nigerian Oil and Gas Industry Content Development Act 2010 imposes an additional layer of compliance administered by the Nigerian Content Development and Monitoring Board (“NCDMB”)[9].

Operators and their contractors must give first consideration to Nigerian goods, services and personnel, submit a Nigerian Content Plan for NCDMB approval before contract award, and satisfy minimum indigenous participation targets in vessel ownership, crewing and marine logistics services; the NCDMB conducts ongoing compliance audits.

 

9. Taxation of Maritime and Logistics Operations

A Nigerian maritime logistics entity is subject to Companies Income Tax administered by the tax authority, with the applicable rate and reliefs now governed by the Nigeria Tax Act 2025, which took effect on 1 January 2026 and restructured corporate taxation into a small-company exemption and a standard rate of 25% plus a 4% development levy for medium and large companies.

Non-resident shipping and airline companies without separately prepared Nigerian financial statements are, under the Finance Act 2023, taxed on a deemed-profit basis calculated from gross revenue derived from Nigerian carriage, supported by director- and auditor-certified revenue statements. Employers must also operate Pay-As-You-Earn deductions on Nigerian and expatriate staff remuneration and remit to the relevant State Internal Revenue Service.

 

10. 结论

Establishing an international maritime logistics company in Nigeria is not a single-agency transaction but a sequenced regulatory undertaking spanning corporate law, foreign investment law, maritime-sector licensing, port access, customs, freight-forwarding regulation, local content compliance, taxation, and immigration.

The Cabotage Act’s reservation of coastal trade to Nigerian-owned, flagged, and crewed tonnage remains the defining structural constraint for foreign operators, generally necessitating a joint-venture or waiver strategy for any element of the logistics chain that touches Nigeria’s costal or inland waters.

 

撰写人 奥拉米莱坎-法耶米 对于 阿德奥拉-奥因拉德律师事务所.

电子邮件： [email protected]

Reviewed by Adeola Austin Oyinlade

Last reviewed: September 2026

______________________

Adeola Oyinlade & Co is a premier shipping and maritime lawyer in Nigeria, providing elite advisory services as trusted Nigeria maritime counsel for local, multinationals, foreign investors, and global logistics providers.

Recognized as a leading law firm for maritime foreign investors in Nigeria, the firm navigates complex regulatory frameworks, including NIMASA compliance, NPA licensing, CAC corporate setup, NCDMB local content requirements, and the Cabotage Act. As dependable Nigerian lawyers for maritime companies, they deliver seamless legal solutions for international maritime logistics ventures.

您可以通过 [email protected] 或致电 +234 802 686 0247 / +234 803 826 7683 与我们联系，了解更多信息和咨询。.

______________________

 

Need a private consultation, book for a session here

______________________

 

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[1] Section 18,19 and 863 of Companies and Allied Matters Act 2020

[2] https://pukkalogistics.com.ng/how-to-register-a-foreign-company-in-nigeria/

[3] Section 20 of Nigerian Investment Promotion Commission Act, Cap N117 LFN 2004 (NIPC Act 1995, as amended)

[4] Section 34 – 38 Nigeria Immigration Act 2015

[5] Section 2 and 22 of Nigerian Maritime Administration and Safety Agency (NIMASA) Act 2007

[6] Section 3 and 5 of Coastal and Inland Shipping (Cabotage) Act 2003

[7]https://nigerianports.gov.ng/operational-services/clearing-and-forwarding-agents/

[9] Section 51 – 52 of Nigerian Oil and Gas Industry Content Development Act 2010

1. 引言

The death of a person often creates legal and practical consequences extending beyond the immediate loss suffered by family members. Where the deceased leaves behind land, houses, bank accounts, shares, businesses, investments, personal property or outstanding liabilities, steps must be taken to identify, protect, manage and ultimately distribute those assets in accordance with the applicable law.

In Nigeria, the process through which the assets and liabilities of a deceased person are collected, managed and distributed is generally referred to as the administration of the estate. The process is particularly important where the deceased died without a valid Will, where disputes arise among family members, or where the estate comprises substantial or geographically dispersed assets.

Estate administration is, however, not simply a matter of distributing the deceased’s property among surviving family members. Legal authority is required before a person can ordinarily assume responsibility for dealing with the estate. Depending on whether the deceased left a valid Will and whether an executor is able and willing to act, this authority may take the form of a Grant of Probate or Letters of Administration.

The legal framework governing estate administration in Nigeria is not contained in a single statute. Rather, it comprises State legislation on wills and administration of estates, probate rules, applicable principles of succession, customary law and, in appropriate circumstances, Islamic law. The applicable framework may therefore vary depending on the State in which the deceased was domiciled, the nature and location of the assets, the existence and validity of a Will, and the system of law governing succession to the estate.

This article examines the legal framework governing administration of estates in Nigeria, the distinction between Probate and Letters of Administration, the principal stages involved in administering an estate, and the common challenges that arise in the administration and distribution of deceased estates.

 

2. THE LEGAL FRAMEWORK GOVERNING ADMINISTRATION OF ESTATES IN NIGERIA

2.1 Wills Legislation

Where a deceased person leaves a valid Will, the administration of the estate will ordinarily begin with the Will and the appointment of executors under it. The Wills Act of 1837 and the Wills Law of various states governs the circumstances in which a person may dispose of property by Will, the formal requirements for execution, the revocation of Wills and other matters relating to testamentary dispositions.

2.2 Administration of Estates Laws

Administration of Estates Laws provide the principal statutory framework for dealing with the estate of a deceased person, particularly in cases of intestacy.

The Administration of Estates Law of Lagos State, for instance, contains provisions dealing with the devolution of real estate on personal representatives, executors and administrators, the administration of estate assets, the powers and obligations of personal representatives and the distribution of the residuary estate on intestacy.

Due to the fact that estate administration is substantially regulated at State level, the law applicable to an estate must be determined carefully rather than assuming that the procedure in one State automatically applies throughout Nigeria.

2.3 Probate Rules

Probate Rules regulate the procedure through which applications for Probate and Letters of Administration are made and determined. They govern matters such as applications for grants, notices, caveats, objections, inventories, accounts and other procedural aspects of estate administration. In certain instances, it is contained in the High Court Civil Procedure Rules of each state.

The procedural requirements are important because an estate may involve several interested persons with competing claims. Proper compliance with probate procedure helps to ensure that persons entitled to participate in the administration are identified and that the grant is not obtained through concealment or misrepresentation.

2.4 Customary Law

Customary law remains relevant to succession and estate administration in Nigeria, particularly where the deceased’s estate or succession rights are governed by customary law.

The Administration of Estates Law of Lagos State expressly provides that it does not, subject to its provisions, affect the administration, distribution, inheritance or succession of an estate where such matters are governed by customary law.

Consequently, determining the applicable legal regime is an important preliminary step in any estate administration. Factors such as the deceased’s domicile, marriage, nature of the property and applicable personal law may affect the manner in which the estate is administered and distributed.

2.5 Islamic Law

Islamic law may also govern succession to the estate of a deceased Muslim in circumstances where applicable. Islamic succession rules may determine the persons entitled to inherit and the proportions in which the estate is distributed.

Accordingly, an estate involving a Muslim deceased should not automatically be approached solely under statutory intestacy provisions without first determining the applicable personal law and the circumstances in which the deceased held the relevant assets.

 

3. KEY CONCEPTS IN ESTATE ADMINISTRATION

3.1 Testate and Intestate Succession

A person is said to have died testate where the person died leaving a valid Will governing the disposition of the estate. Conversely, a person dies intestate where there is no valid Will governing the estate. Where the deceased died intestate, Letters of Administration will generally be required.

The distinction is important because it generally determines the form of authority required to administer the estate.

3.2 Executors and Administrators

An executor is a person appointed by a deceased person under a Will to carry out the testamentary wishes contained in the Will and administer the estate.

An administrator, on the other hand, is a person appointed through the grant of Letters of Administration to administer an estate, ordinarily where there is no valid Will or where the circumstances of the estate require an alternative form of grant.

Executors and administrators are collectively referred to as personal representatives. Their role is not simply to receive the deceased’s property for their own benefit. They are responsible for collecting and protecting estate assets, settling legitimate liabilities and distributing the estate to those legally entitled to it.

3.3 Probate

Probate is the grant issued to the executor or executors named in a valid Will. It confirms the executor’s authority to administer the deceased’s estate in accordance with the Will.

The importance of Probate lies in the fact that third parties such as banks, financial institutions and other asset-holding institutions generally require evidence of the executor’s legal authority before releasing or transferring estate assets.

The executor must therefore distinguish between personal ownership of an estate asset and legal authority to administer that asset on behalf of the estate.

3.4 Letters of Administration

Letters of Administration are granted to persons appointed to administer the estate of a deceased person, particularly where the deceased died intestate.

Under section 49 of the Administration of Estates Law of Lagos State, certain categories of persons are entitled to apply for Letters of Administration in an order of priority. The recognised order includes

• Surviving spouses;
• Children or their representatives;
• Parents, siblings and other relatives;
• Creditors; and
• The Administrator-General in the circumstances prescribed by law.

Where persons of equal priority seek the grant, the court may exercise its discretion in determining the person or persons best suited to administer the estate.

The existence of a close family relationship does not, therefore, automatically give a person unrestricted authority to deal with the deceased’s assets. The appropriate legal authority and the terms of the grant remain important.

3.5 Personal Representatives and Estate Assets

Personal representatives occupy a central position in estate administration. Under the Lagos Administration of Estates Law, real estate to which the deceased was entitled to an interest that did not cease on death devolves upon the personal representative, subject to the statutory framework. The personal representatives also represent the deceased in relation to the relevant real and personal estate.

The practical implication is that the personal representative becomes responsible for managing the estate in accordance with the law rather than treating the estate as personal property.

 

4. THE PROCESS OF ADMINISTERING AN ESTATE IN NIGERIA

4.1 Establishing the Applicable Succession Regime

The first step in estate administration is to determine the legal regime applicable to the deceased’s estate.

This involves establishing whether the deceased left a valid Will, identifying the deceased’s domicile, determining the location and nature of the assets and considering whether customary or Islamic law applies.

This preliminary assessment is important because the applicable law may determine the persons entitled to administer the estate, the appropriate court or Probate Registry, the procedure for obtaining the grant and the rules governing distribution.

4.2 Identifying and Securing Estate Assets

After obtaining the appropriate grant, the personal representative must identify the assets forming part of the deceased’s estate.

These may include:

• Land and buildings;
• Bank accounts;
• Shares and securities;
• Vehicles;
• Business interests;
• Investments;
• Insurance or other financial interests;
• Intellectual property;
• Personal belongings; and
• Money or other property owed to the deceased.

The personal representative should prepare a comprehensive inventory of the estate and take reasonable steps to secure its assets.

This stage is particularly important where family members, tenants, business partners or third parties have possession or control of assets belonging to the deceased. Failure to identify and secure assets may result in dissipation, concealment or disputes regarding ownership.

4.3 Obtaining Probate or Letters of Administration

Once the applicable legal framework has been established, the appropriate grant must be obtained.

Where there is a valid Will and an executor is willing and able to act, the executor applies for Probate. Where the deceased died intestate, the appropriate persons apply for Letters of Administration.

The Probate Registry requires documentation establishing the death of the deceased, the identity of the applicants and, where applicable, the Will and details of the estate.  The Probate Registries of each States provides for the submission of prescribed documents and identification requirements for applications for probate and Letters of Administration.

The grant is significant because it provides the legal authority upon which the personal representative acts in dealing with the estate.

4.4 Determining and Settling Liabilities

Administration of an estate involves not only collecting assets but also identifying and settling legitimate liabilities.

A deceased person’s estate may have outstanding loans, taxes, contractual obligations, rent, utility bills, employee liabilities, legal expenses or other debts.

The estate should therefore be administered on the basis of an accurate assessment of both its assets and liabilities. The Lagos Administration of Estates Law expressly recognises real and personal estate as assets available for the payment of debts, subject to the applicable statutory rules.

Personal representatives should ensure that liabilities are properly verified before payment and should maintain appropriate records of payments made on behalf of the estate.

4.5 Managing Estate Property

Personal representatives may need to manage estate properties before final distribution.

For example, where the deceased owned rental properties, the personal representative may be required to collect rent, maintain the properties, address tenancy issues and preserve the value of the assets.

Where the estate includes a business, shares or other income-generating assets, the personal representative may similarly need to take steps to preserve the value of those interests pending distribution.

The Administration of Estates Law of Lagos State contains provisions relating to the powers of personal representatives in the management and appropriation of estate assets.

However, the authority of a personal representative should not be treated as unlimited. The terms of the grant, the applicable legislation, the Will and the interests of beneficiaries must all be considered.

4.6 Distribution of the Estate

After the estate’s assets and liabilities have been established and the necessary debts and expenses settled, the remaining assets may be distributed to the persons entitled to them.

In a testate estate, distribution will ordinarily be guided by the provisions of the valid Will, subject to applicable legal restrictions.

In an intestate estate, distribution will be governed by the applicable rules of succession. In Lagos State, the Administration of Estates Law contains provisions dealing with succession to real and personal estate on intestacy and statutory trusts in favour of issue and other classes of relatives. Distribution should be properly documented to create a clear record of the assets transferred to each beneficiary.

4.7 Preparation of Estate Accounts

Proper accounting is an essential aspect of estate administration.

Personal representatives should maintain records showing the assets collected, income received, expenses incurred, liabilities paid, professional fees and distributions made to beneficiaries.

Transparent estate accounts can significantly reduce disputes among beneficiaries because they provide an evidential basis for determining how the estate has been managed.

Where beneficiaries suspect that estate assets have been concealed, misapplied or improperly distributed, the court may become involved in determining the rights of the parties and the obligations of the personal representatives.

 

5. 5. COMMON CHALLENGES IN THE ADMINISTRATION OF ESTATES

5.1 Disputes Over Authority to Manage Estate Property

A recurring issue is the assumption by family members that being a spouse, child or other close relative automatically gives them authority to manage the deceased’s assets.

5.2 Properties Omitted from the Grant

Another significant challenge arises where estate assets are omitted from the grant of Probate or Letters of Administration.

Personal representatives should therefore ensure that estate assets are accurately identified and appropriately reflected in the probate documentation.

5.3 Competing Claims by Spouses

Estate administration may become particularly complicated where there are competing claims arising from different forms of marriage.

5.4 Assets Located in Different Jurisdictions

A deceased person may own assets in more than one Nigerian State or outside Nigeria.

Where a grant has already been obtained in one jurisdiction, additional procedural steps may be required before the personal representative can effectively deal with assets located elsewhere. Resealing may be used to recognise an existing grant in relation to assets within the jurisdiction in appropriate circumstances

Accordingly, estates with geographically dispersed assets should be reviewed comprehensively at the beginning of the administration process.

5.5 Delay in Estate Administration

Estate administration may become prolonged because of disputes, incomplete documentation, difficulty locating assets, court proceedings, valuation issues or delays in obtaining the necessary grant.

Prolonged administration can increase the cost of managing an estate and may create tension among beneficiaries. Personal representatives should therefore take reasonable steps to progress the administration efficiently while complying with all legal requirements.

 

6. 实用建议

Obtain Legal Advice: Estate administration involves legal, financial and procedural considerations. Executors, administrators and beneficiaries should obtain appropriate legal advice, particularly where the estate is substantial, disputed or involves assets in different jurisdictions.

Prepare a Valid Will: Individuals should consider preparing a valid Will that clearly identifies their assets and expresses their wishes regarding their distribution. A properly prepared Will can reduce uncertainty and minimise disputes among surviving family members.

Maintain Proper Records of Assets: Individuals should maintain accurate records of their properties, bank accounts, investments, business interests and other significant assets. Where assets are not properly documented, beneficiaries may experience significant difficulty locating them after death.

Appoint Suitable Executors: Persons preparing Wills should carefully consider the suitability, availability and integrity of persons appointed as executors. Estate administration may involve substantial responsibility, particularly where the estate comprises valuable or complex assets.

Conduct a Comprehensive Estate Inventory: Personal representatives should prepare a comprehensive inventory of the deceased’s assets and liabilities at the commencement of the administration process. This will assist in determining the true value of the estate and identifying assets requiring immediate protection.

Consider Cross-Border and Multi-State Assets: Where the deceased owned assets outside the State of domicile or outside Nigeria, the personal representatives should identify the additional legal and procedural requirements applicable to those assets at an early stage.

 

7. 结 论

The administration of an estate is an important legal process through which the assets and liabilities of a deceased person are identified, protected, managed and ultimately transferred to those legally entitled to them. Although the process may appear straightforward, the administration of a deceased person’s estate can involve complex legal, family, financial and procedural issues.

Accordingly, individuals should take proactive steps to organise their affairs during their lifetime, while executors, administrators and beneficiaries should ensure that the administration of an estate is conducted in accordance with the applicable legal framework. Proper estate planning and administration not only protect the interests of beneficiaries but also help preserve family assets and minimise disputes arising after death.

撰写人 Felicia Ayeomoni 对于 阿德奥拉-奥因拉德律师事务所.

电子邮件： [email protected]

Reviewed by Adeola Austin Oyinlade

Last reviewed: August 2026

______________________

Adeola Oyinlade & Co. is a premier probate and estate planning law firm in Lagos, Nigeria. Specializing in comprehensive wealth management, the firm provides expert legal services in drafting legally binding Wills, establishing family trusts, and securing Letters of Administration.  Our top probate lawyers guide executors, beneficiaries, and families through Lagos Probate Registry procedures, estate distribution, estate litigation, and asset administration. Adeola Oyinlade & Co. delivers efficient estate administration solutions for local and diaspora clients across Nigeria.

您可以通过 [email protected] 或致电 +234 802 686 0247 / +234 803 826 7683 与我们联系，了解更多信息和咨询。

……………………………

Need a private consultation? Book for a session here

导言

尼日利亚的海事领域涵盖航运和近海运输、港口基础设施、海上石油和天然气物流、造船以及海事保险，是该国最具影响力的经济门户之一，但目前尚未得到充分开发。该领域处理了尼日利亚绝大多数国际贸易的货运量，并可直接通往几内亚湾。.

对于外国投资者而言，该行业蕴藏着巨大的商业机遇。然而，这些机遇受到一套严密的监管框架的约束，该框架的主要目的是保护本土企业的参与。.^[1] 初次投资者往往低估了一项交易所涉及的独立监管框架的数量；内航运输、本地化内容、港口特许经营、外汇管制和税收规则通常都与同一项投资项目相关联；每项规则都有其特定的时间表和法定文件要求。.

本文总结了外国投资者在向尼日利亚海事行业投入资金之前必须了解的内容：

• 相关的法律和体制框架；;
• 进入市场及持续运营的主要合规义务；;
• 一条降低市场准入风险的测序路径；以及
• 尼日利亚顶尖海事律师事务所如何在投资生命周期的每个阶段为外国客户提供支持。.

注：本指南旨在为评估尼日利亚海事投资机会的投资委员会、公司法务及项目发起人提供战略性参考，而非替代针对具体交易的法律建议。.

 

 监管环境

尼日利亚的海事行业由相互重叠的法律法规和专门机构进行管理，而非依据单一的统一法规：

• NIMASA（尼日利亚海事管理局和安全局）： 海上安全、近海运输管理、海员标准及安保。.
• 尼日利亚港务局（NPA）： 港口所有权、特许经营权和引航权。.
• 尼日利亚投资促进委员会（NIPC）： 外商投资的登记、优惠政策及法律保障。.
• NCDMB（尼日利亚本土内容发展与监督委员会）： 与石油和天然气相关的海事活动中的本地化内容合规要求。.
• CAC（公司事务委员会）： 公司设立与公司治理。.^[2]

投资者首要的任务是确定哪些监管制度适用于其具体的运营情况，并确定监管审批的正确顺序。船舶运营商、港口特许经营商和离岸物流服务商各自面临着各不相同的许可证、豁免和注册要求组合。

外国投资者的主要法律框架

1. 沿海运输规则与豁免制度

《沿海和内河航运（沿海运输）法》规定，国内沿海和内河贸易仅限于由尼日利亚公民全资拥有、建造、注册并配备船员的船舶。外国船东的船舶只有在获得正式的部长级豁免后，方可在国内开展贸易；该豁免仅在尼日利亚海事安全局（NIMASA）确信没有合适的尼日利亚船舶可用时才会授予。.

豁免申请将根据具体项目逐案审批，有效期最长为一年。^[3] 且需每年续期。鉴于尼日利亚海事安全局（NIMASA）已明确表示，计划逐步限制豁免以促进本土船队发展，对于依赖租用外国船舶的投资者而言，尽早开展法律咨询并准备一份证据充分的“无法获得本国船舶”证明至关重要。.

2. 船舶登记要求

从事国内贸易的船舶必须在尼日利亚注册。公司实体必须在尼日利亚公司事务委员会（CAC）完成公司注册，并在尼日利亚公司注册委员会（NIPC）进行登记，以确保外汇汇回权。船舶注册须满足尼日利亚规定的最低股权门槛要求，但法定豁免情形除外。 投资者在最终确定股权结构之前，应核实适用于其船舶类别的具体所有权门槛。.

3. 港口特许经营模式

根据尼日利亚的“房东式港口”框架，尼日利亚港口管理局（NPA）保留港口用地和基本基础设施的所有权，而私营特许经营商（包括外国投资者）则根据长期协议负责码头的融资、建设和运营。.

值得注意的例子包括 莱基深水港 （由中国和新加坡资本参与的公私合作项目开发）以及 蛇岛港 （一家全球主要航运公司获得了为期45年的集装箱码头转特许经营权）^[4] 特许经营模式是机场运营投资的主要途径。此类交易的成败取决于能否就费率制定机制、收益分成模式、政府接管权、终止补偿以及争议解决条款进行有力谈判。.

4. 本地内容对齐

在海上作业为离岸石油和天然气项目提供支持的情况下（例如，补给船、水下服务、海上物流），《尼日利亚石油和天然气产业本土化发展法》（NOGICD）规定了尼日利亚股权、就业和本地采购的最低门槛。 投资者必须在合同授予前向尼日利亚石油和天然气开发管理委员会（NCDMB）提交经批准的尼日利亚本土化计划。由于该制度与《沿海运输法》并行实施，海上投资者在构建实体架构时必须协调这两个截然不同的本土化框架。.^[5]

5. 外汇、资金汇回及税务规划

资本进口必须通过授权交易银行办理认证（资本进口证明——CCI），以保留将股息、净利润和资本收益汇回本国的法定权利。.

税务规划必须考虑到尼日利亚的 《2025年税收改革法案》, ，该法案更新了常设机构规则，使国内条款与经合组织“第二支柱”框架保持一致，并规范了航运和货运收入。.^[6] 交易时间表应包含一项投资前税务审查，内容涉及租船费的预提税、海事服务的增值税以及适用的避免双重征税协定（DTTs）。.

6. 争议解决架构

鉴于特许权和租船合同具有长期性，合同起草时必须明确其可执行性。该 《2023年仲裁与调解法》（AMA 2023） 该法案根据《联合国国际贸易法委员会示范法》对尼日利亚的仲裁框架进行了现代化改革。通过引入紧急仲裁员和临时保护措施，该法案使尼日利亚作为仲裁地的仲裁成为国际交易对手方可信赖的仲裁论坛。.^[7]

投资者合规检查清单

以下分步核对清单概述了外国海运企业进入尼日利亚市场所需的核心监管步骤：

1. 公司设立： 通过CAC注册成立一家当地运营公司，并在NIPC进行登记，以获得投资保护和利润汇回权。.
2. 尼日利亚海事安全局（NIMASA）许可： 向尼日利亚海事安全局（NIMASA）注册为经认可的航运公司；申请沿海运输注册及必要的运营豁免（并按日登记年度续期事宜）。.
3. 安全与标准认证： 按照尼日利亚海事安全局（NIMASA）的要求，保持船舶分类、船旗国登记文件及《国际安全管理（ISM）规则》的合规性。.
4. NCDMB 批准： 在竞标或执行与石油和天然气相关的合同之前，应制定一份《尼日利亚本土化计划》并提交给尼日利亚石油和天然气开发管理委员会（NCDMB）。.
5. 注册资本与税务登记： 通过授权交易商银行办理资本引进手续（获取CCI），并向尼日利亚税务局办理税务登记。.
6. 转让定价协议： 针对关联方租船合同、管理合同或技术服务协议，编制并维护完整的转让定价文档。.
7. 环境与监管披露： 遵守NOSDRA的环保法规，并完成法定“了解你的客户”（KYC）和“最终实际控制人”（UBO）申报。.

 

尼日利亚顶尖海事律师事务所如何协助外国投资者

作为尼日利亚领先的海事律师事务所之一，Adeola Oyinlade & Co. 为外国投资者、船东、码头运营商和海运物流公司提供贯穿整个投资周期的端到端法律咨询服务。 本所的国际贸易、航运与监管业务组与尼日利亚海事安全局（NIMASA）、尼日利亚港口管理局（NPA）、尼日利亚港口委员会（NIPC）以及尼日利亚大陆架管理委员会（NCDMB）保持着直接的工作关系，在以下领域提供专业协助：

• 市场准入与车辆结构设计： 开展监管尽职调查，并设计税务高效的合资企业及运营实体。.
• 许可与沿海运输豁免： 办理、管理及续期尼日利亚海事安全局（NIMASA）的注册以及法定沿海运输豁免。.
• 港口特许经营与基础设施交易： 起草和协商特许经营合同、码头运营协议以及项目融资文件。.
• 本地化内容合规性： 制定符合NCDMB要求的尼日利亚本土化计划，并管理正在进行的审计工作。.
• 税务与外汇咨询： 通过CCI规划外资流入、优化双重征税减免，以及根据《2025年税制改革法案》进行合规管理。.
• 海事争端解决： 在涉及复杂租船合同纠纷、依据《2023年仲裁管理条例》（AMA 2023）进行的特许经营仲裁以及强制执行程序中，代表客户进行诉讼。.
• 委托合规管理： 提供持续的监管监测、资质续期管理及法规更新服务。.

结论

尼日利亚海运业蕴含着巨大的战略潜力，但要释放其价值，就必须在专门围绕本地参与而设计的监管框架内开展业务。那些在初期架构规划阶段就充分考虑了沿海运输规则、本地化标准、港口特许经营模式及税务义务的外国投资者，最有可能降低市场准入风险，并实现长期的运营成功。.

作者

奥拉米莱坎-法耶米

协理

电子邮箱：[email protected]

______________________

 

Adeola Oyinlade & Co. 是尼日利亚一家领先的海事律师事务所，为在尼日利亚海事领域开展业务的外国投资者、船东和港口运营商提供一流的法律服务。. 该公司专注于合规事务，就《沿海运输法》豁免、尼日利亚海事安全局（NIMASA）许可、尼日利亚港口管理局（NPA）港口特许经营权、尼日利亚深海石油开发管理局（NCDMB）本地化要求、税务架构设计以及争议解决等提供专业咨询服务. Adeola Oyinlade & Co. 确保企业能够以低风险的方式进入市场，并持续遵守监管要求.

您可以通过 [email protected] 或致电 +234 802 686 0247 / +234 803 826 7683 与我们联系，了解更多信息和咨询。

[1]参见《2003年沿海和内河航运（沿海运输）法》的完整标题。.

[2]《2003年沿海和内河航运（沿海运输）法》；《2007年尼日利亚海事安全局法》；《2007年商船法》；《尼日利亚港务局法》，第N126 LFN 2004章；《1995年尼日利亚石油工业公司法》；《2019年打击海盗及其他海上犯罪（SPOMO）法》。 N126 LFN 2004）；《1995年尼日利亚港口委员会法》；《1995年尼日利亚港口委员会法》；《2019年打击海盗及其他海上犯罪法》（SPOMO）。.

[3]《2003年沿海和内河航运（沿海运输）法》，第3至9条、第15条。.

[4]参见《尼日利亚港口投资：基础设施发展的法律与监管框架》（阿金库格贝）；《蛇岛港特许经营报告》（2024–2026）。.

[5]《2010年尼日利亚石油和天然气产业本土化发展法》第3条、第10条、第68条。.

[6]《2025年尼日利亚税法》及其配套法案：《2025年尼日利亚税务管理法》、《2025年尼日利亚税务局（设立）法》和《2025年联合税收委员会（设立）法》。.

[7]《2023年仲裁与调解法》第19至21条。.

尼日利亚税务局（NRS）已正式发布其《虚拟资产征税综合指南》，根据《2025年尼日利亚税法》和《2025年尼日利亚税务管理法》建立了行政运作框架。.

由Adeola Oyinlade & Co.税务与监管合规部发布的这份监管提示，重点阐述了《指南》的关键内容，并概述了在尼日利亚数字资产生态系统中运营的企业、投资者及利益相关方必须采取的合规措施。.

本指南的适用范围

该《指南》适用于整个数字经济领域，涉及：

• 虚拟资产服务提供商（VASP） 以及加密货币交易所
• 点对点（P2P） 市场运营商
• 区块链与金融科技 企业
• 机构投资者和个人投资者 在尼日利亚从事虚拟资产相关活动

核心监管与行政接触点

该《指南》制定了旨在提高虚拟资产征税透明度并建立规范体系的标准规则：

• 强制注册： 从事虚拟资产交易的纳税人和经营者必须向NRS办理相应的税务登记。.
• 报告与申报义务： 针对交易活动和平台收入，规定了定期、规范的税务申报义务。.
• 估值标准： 明确的估值原则规范了虚拟资产交易在税务评估中的估值方式。.
• 记录保存标准： 利益相关方必须对所有交易、钱包和交易对手方保留详细且可追溯的记录。.
• 税收处理规则： 各项活动（包括交易、兑换、转账和资产托管）均适用明确的规定。.

企业与投资者的关键行动要点

若不遵守新制定的规则，违规实体将面临巨额罚款、滞纳金、税务稽查及行政执法处罚。企业及市场参与者应立即：

1. 核实税务登记： 请确认所有企业和个人的税务账户均已完整注册且处于有效状态。.
2. 审计会计记录： 实施能够准确记录和核算虚拟资产交易的会计程序。.
3. 更新内部合规情况： 根据新的NRS框架，重新调整内部风险协议、税务计算软件和报告工具。.
4. 确保正确缴纳税款： 及时计算并缴纳因虚拟资产交易产生的应缴税款。.

Adeola Oyinlade & Co. 如何协助客户

主动落实监管要求对于减轻运营中断和降低法律风险至关重要。该 税务与合规部 于 Adeola Oyinlade & Co. 定期为金融科技初创企业、虚拟资产服务提供商（VASP）和国际投资者提供端到端的指导，具体方式包括：

• 根据《2025年尼日利亚税法》开展法律和税务合规审查。.
• 为虚拟资产和区块链业务构建税务高效的合规模式。.
• 就法定记录保存、信息披露及交易估值机制提供咨询建议。.
• 在税务审计、税务调查以及与税务机关和监管机构的日常往来中，代表客户处理相关事务。.
• 随着尼日利亚金融科技和数字金融法律环境的不断演变，我们将持续提供监管动态监测服务。.

您可以通过 [email protected] 或致电 +234 802 686 0247 / +234 803 826 7683 与我们联系，了解更多信息和咨询。

尼日利亚税务局（NRS）已正式宣布，将根据“国家电子发票与电子财政系统”（EFS）（亦称“商户买家解决方案”（MBS））启动针对大额纳税人的合规监督工作。.

根据尼日利亚税务局（NRS）发布的公告，所有被定义为年总营业额达50亿奈拉及以上的公司（即大型纳税人），必须在2026年7月31日或之前完成所有系统接入、集成和验证步骤，并实现全面运营合规。.

主要合规要求

为履行《国家税务申报条例》（NRS）规定的义务并避免受到监管处罚，受影响的纳税人必须确保在2026年7月31日截止日期前全面落实以下五步合规框架：

1. 系统入门： 在 NRS 商户买家解决方案（MBS）平台上完成入职流程。.
2. 系统集成： 通过经批准的接入点提供商（APP）或系统集成商（SI），利用标准化的API将内部的企业资源规划（ERP）或会计软件进行集成。.
3. 验证与测试： 按照 NRS 指南，进行并完成端到端的数据验证和模式测试。.
4. 主动发票传输： 开始向NRS电子发票平台实时传输电子发票（包括销售发票、贷方凭证和借方凭证）。.
5. 供应商发票核验： 确保从供应商处收到的所有B2B电子发票均包含有效的 发票参考编号（IRN）.

监管与执法风险

国家税务局表示，目前已启动合规监测工作，以评估各企业纳税人的合规情况。.

警告： 根据适用的税法和法规，违约主体将面临立即采取的执法行动、法定处罚以及可能造成的运营中断。此外，随着数字化申报的不断发展，不符合规定的开票结构可能会影响未来的进项增值税（VAT）核对以及税务审计结清。.

针对企业的建议措施

随着 2026年7月31日 随着执行截止日期临近，受影响的组织应立即采取以下措施：

• 评估ERP实施准备情况： 审查现有的会计和开票系统，以确定与已获许可的系统集成商（SI）/应用程序（APP）的集成要求。.
• 清理客户和供应商数据： 对供应商和客户数据库中的纳税人识别号（TIN/Tax ID）进行核对，以防止传输被拒绝。.
• 审查采购政策： 要求供应商在所有商业文件中提供有效的IRN。.
• 聘请税务专家： 寻求专业的法律和咨询支持，以应对技术规范、集成障碍和监管风险管理方面的挑战。.

Adeola Oyinlade & Co.如何协助

要顺利推进数字化税务转型，既需要技术上的协调，也需要严格遵守法律法规。Adeola Oyinlade & Co 税务部. 提供端到端支持，包括：

• 针对MBS准备情况的合规审计和差距分析。.
• 关于APP/SI供应商合同审查及服务水平协议（SLA）架构的法律咨询。.
• 关于EFS制度下增值税、企业所得税影响及交易处理的指引。.
• 代表企业处理监管事务，并与尼日利亚税务局进行联络。.

如需专业协助和税务技术支持，请联系我们的税务与合规业务组：

• 电子邮件： [email protected]
• 网站： www.adeolaoyinlade.com