尼日利亚自由区投资程序规章及操作指南 （第二部分 中英文）

　　PART 3第三部分

　　CUSTOMS 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 followingprocedures:

　　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.

　　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 TerminalOperator/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：

　　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 TransferUnder 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 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 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 weremisdirected.

　　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。

　　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.

　　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。

　　5) Cargotrack Inventory System Cargotrack存货管理系统

　　a. All deliveries of goods to the Free Zone may be entered into the Zones’ Cargotrack tracking andinventory 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 providesuitable 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. ATransaction 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

　　c. Provided the Transaction Request Order and attached documents are acceptable to the 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

　　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 anyone 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

　　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 allstorage 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

　　a. To export goods by air, 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

　　Air Waybill, Commercial Invoices, Packing List and Export Declaration documents.

　　为通过空运出口货物，被许可人应按处理申请单格式填写申请交予自由区管理方。申请应与航空运单、商业发票、包装单和出口报关单据副件一并呈交。

　　▫ The Zone Management shall complete the same procedures as exporting of goods by sea.

　　区管理方应完成与海运出口相同的手续

　　▫ The Zone Management shall submit the Free Zone Customs Release, Export Declaration duly endorsed by Customs, NAHCO release together with other cargo documents with an application to export goods to the Airport Customs for approval

　　区管理方应递交自由区海关放行许可、由海关适时背书的出口申报单、NAHCO 放行许可并其他货物单据及申请表给机场海关审批。

　　▫ Airport Customs approves and the Licensee/ Agents submit release documents to NAHCO for payments of statutory handling charges.

　　机场海关同意后被许可人/代理人将放行文件递交 NAHCO 以缴纳法定手续费。

　　b. The goods shall be released by the Free Zone Customs and transported to the airport under Customs escort.

　　货物应由自由区海关放行并再海关陪同下运至机场。

　　c. The goods together with the Export Declaration shall be handed over to the airport Customs and NAHCO officials, who shall tally the goods, on load onto the Aircraft, sign and stamp the Export Declaration. The Pilot of the vessel shall endorse the Export declaration documents.

　　货物并出口报关单应交予机场海关和 NAHCO 官员，他们将核点货物，装机，在出口申报单上签字盖章。飞机驾驶员应在出口申报单上背书。

　　d. The Licensee shall prepare an Export Bill of Entry attaching a copy of the stamped Export Declaration and other documents and submit them to the Free Zone Customs.

　　被许可人应准备出口报关单并附以加盖公章的出口申报单副件和其他文件并将其交至自由区海关。

　　SCHEDULE C 程序表 C

　　PROCEDURES FOR HANDLING GOODS THAT REQUIRE REPAIR AND MAINTENANCE

　　对需要修理和维护的货物的处理程序

　　1) Goods From Within the Customs Territory Being Repaired or Maintained In The Free Zone

　　关税区内货物在自由区进行修理和维护

　　a. The Licensee may apply to the Zone Management requesting repair of goods situated within the Customs Territory in the Free Zone.

　　被许可人可以向区管理方申请将位于关税区内的货物在自由区修理。

　　b. The application shall be made on a Transaction Request Order accompanied by a brief explanation of the reasons for repairs and all relevant documents as may be required by the Zone management like contract or acceptance to repairs or maintain the equipment correspondence between the two companies doing the business and duration of maintenance.

　　申请应填写在处理申请表上，并与一份修理原因的简单说明和所有管理处可能需要的相关文件，如两家公司之间同意修理或维护的合同或协议及维护持续时间，一同递交区管理方。

　　c. The Request shall carry all necessary documents used for the importation of the materials to be used for the maintenance into the Free Zone

　　申请应包括所有用于向自由区进口维护所需材料的必要文件。

　　d. The Authority shall apply to Free Zone Customs/ P.I.A. for examination of the item to be consumed during the process of maintenance where goods shall be returned to the Customs territory after repairs.

　　管理局应申报自由区海关或P.I.A. 检查在维护过程中要消耗的物品，修理后货物将返还给关税区。

　　e. The P.I.A shall issue a C.R.I. on the goods utilised on the repairs and the necessary duties, levies shall bepaid, and the Licensee / Agents shall perfect the entries (SGD) accordingly.

　　P. I. A 应为用于修理的货物开具检验清洁报告，被许可人应付必要税费，被许可人及其代理人应相应地修改报关单。

　　f. For repairs and export to other countries, only Customs examination shall be carried out on the goods. Other procedures for export shall follow on the utilised goods as prescribed above

　　对修理和出口到其他国家的，只有海关检验用于货物。其他出口手续遵照以上所述的关于使用货物的办法。

　　2) Goods For Repair, Refurbishment or Maintenance In The Customs Territory

　　在关税区修理、翻新或维护货物

　　g. The Licensee may apply to the Zone management requesting goods situated in the Free Zone to be repaired in the Customs Territory.

　　被许可人可以向区管理方申请要求自由区内的货物在关税区维护。

　　h. The Zone Management shall issue a Request for Repair of Free Zone Goods in Nigeria (Request for Repair) enclosing information provided by the Licensee.

　　区管理方应签署一份尼日利亚自由区货物修理要求(修理要求)，附上被许可人提供的信息。

　　i. The Free Zone Customs shall then examine the goods and release for repairs.

　　之后自由区海关应检验货物并放行修理。

　　j. Goods will then be released from the Free Zone with the approval documents.

　　之后货物将与支持文件一起被从自由区放行。

　　k. Customs duty will be charged on goods not returned within the time limit specified in the authorisation, unless an application for an extension of time is made by the Licensee and approved by the Zone management. Additional penalties may also be payable where applicable.

　　在授权指定的期限内未返回的货物将征收关税，除非被申请人向区管理方提交了延期申请并获同意。在可适用时可以支付附加的罚款。

　　l. On completion of repairs and the delivery of the goods into the Free Zone, the goods will be examined against the original Request for Repair and the goods will be returned to Free Zone.

　　修理结束和货物运入自由区后，货物将比对修理申请原件进行检验并返还给自由区。

　　SCHEDULE D 程序表 D

　　PROCEDURES FOR GOODS BEING TRANSFERRED FROM ONE LICENSEE TO ANOTHER WITHIN A ZONE

　　货物在同一自由区内由一被许可人转运至另一许可人

　　a. Where a Licensee wishes to sell TO another Licensee goods situated in the Free Zone for use in the Customs Territory, the Licensee purchasing goods must first submit a Transaction Request Order to the Zone Management together with all documentation supporting the original transfer of the goods into the Free Zone.

　　一被许可人欲向另一许可人卖出位于自由区内的货物用于关税区时，购买货物的被许可人需

　　要首先提交一份处理申请单并所有最初支持货物转运进自由区的文件给区管理方。

　　b. Thereafter, the transfer of goods shall be in accordance with procedures forimporting goods from a Free Zone to the customs territory as set out in Part 3, Schedule B but with both old sales invoice and the new Sales Invoice and opening of a Form M.

　　其后，货物转运与安排表 B 第三部分陈述的从自由区向关税区进口货物的程序一致，但是需要原销售发票和新的销售发票及 M 表。

　　c. Where a Licensee wishes to sell to another Licensee goods situated in the Free Zone to remain in the Free Zone, the vendor Licensee shall prepare a Transaction Request Order.

　　一被许可人欲卖给另一被许可人位于自由区内的货物并留在自由区内时，卖主一方的被许可

　　人应准备处理申请单

　　d. The Transfer Request Order must be submitted to the Zone Management together with a copy of the original commercial invoice covering the importation of the goods into the Free Zone and the new invoice raised in the Free Zone.

　　处理申请单必须与货物进口到自由区的原商业发票和在自由区内新产生的发票副件一起

　　e. Upon approval of the Transaction Request Order by the Zone Management and notification to the Free Zone Customs, completion of the sale of the goods takes place.

　　在区管理方批准处理申请单并通报自由区海关后，货物销售完成。

　　SCHEDULE E 程序表 E

　　PROCEDURES FOR TRANSFERRING GOODS BETWEEN ONE FREE ZONE AND

　　ANOTHER

　　两自由区间转运货物的程序

　　This will be treated as a normal export if the cargoes are to be transferred to a Free Zone in within

　　Nigeria. The Free Zone Customs escort shall return to the Free Zone with a duly endorsed landing

　　certificate from the Free Zone Customs of goods destination.

　　如果货物将被运到尼日利亚国内的自由区，这种情况将被视为一般出口。自由区海关陪同人员应从货物目标自由区海关携带适时背书的卸货证明书返回自由区.

　　PART 4 第四部分

　　LICENSING OF FREE ZONES AND BUSINESS ENTERPRISES

　　自由区及商业企业的执照颁发

　　1. APPLICATION FOR LICENCE申请执照

　　An application for a Licence shall be made to the Authority/Zone Management by completing the prescribed form accompanied with all the required documents.

　　必须完成指定的申请表以及必要的附随文件，向管理局或自由区管理方递交申请。

　　2. TYPES OF LICENCE

　　The Authority/Zone Management may grant approval for one or more of the following Licences:

　　管理局或自由区管理方可以批准以下一个或多个执照：

　　PART 5第五部分

　　FREE ZONE REGISTRY PROCEDURES AND REGULATIONS 自由区注册程序和法规

　　1. REGISTRATION注册

　　Upon a Licence being granted to an approved entity by the Authority/Zone Management, the Authority shall cause all relevant details concerning such enterprise to be entered in the FZ Register and for a Certificate of Registration, duly executed by or on behalf of the Authority/Zone Management, to be issued.

　　执照由管理局/区管理方发给被许可人使其成为认可实体后，管理局将与此种企业相关的详细资料导入自由区注册系统并由管理局/区管理方或代表管理局/区管理方颁发并生效注册证书。

　　2. RIGHT OF THE REGISTRY TO REQUEST AND RECEIVE INFORMATION

　　注册处有权要求并接收信息

　　Licensees exempt from providing, filing or submitting information to Government Institutions other than the Authority. The Free Zone Registry will provide pertinent information to other Government Institutions and therefore has the right to request and receive on timely bases such information, including audited accounts, as deemed appropriate by the Authority/Zone Management.

　　除了管理局，被许可人可免于向其他政府机构提供、汇集或递交信息。自由区注册处将向其他政府机构提供相关信息，故有权及时要求并接收这些信息，包括审计账目，如管理局/区管理方认为适合。

　　3. SHARE CAPITAL股份资本

　　A. The capital of each Free Zone Establishment shall be denominated in either local currency (Naira) or the United States Dollars (US$).

　　每个自由区设施的资本将同时以本地货币(奈拉)或 US Dollar(美元)计算。

　　B. The capital of each Free Zone Establishment shall be divided into shares. Each share shall be numbered. Each share shall be represented by a share certificate in such form as the Authority may prescribe from time to time.

　　每个自由区设施的资本将被分成股份，每股都应被计算并由一份管理局随时规定形式的参股证书代表。

　　C. The share capital of a Free Zone Establishment may be paid in cash or by way of contribution in kind or by a combination of cash and in kind contribution. Any such authorisation shall be subject to such conditions as the Authority may require.

　　一自由区设施的股本可以现金或以货代款的投资又或者两者结合来支付。任何此种授权须在管理局要求之下。

　　D. The share capital of a Free Zone Establishment may be altered by Owner’s Declaration subject to the prior approval of the Authority. Details of each alteration in the share capital of a Free Zone Establishment shall be entered in the FZE Register and shall take effect from the date of such registration.

　　自由区设施的股本可以因股东经管理局同意的申报而更改。每个对自由区设施股本的更改的详细信息应当录入自由区注册系统并在重新注册后生效。

　　E. A Free Zone Enterprise, being a body corporate, and undertaking an approved activity shall notify the Authority/Zone Management of any purchase, assignment or transfer of shares in the Enterprise, except where its shares are quoted and are freely transferable on any international Stock Exchange.

　　作为实体法人并从事许可活动的自由区企业，应当就任何采购、转让或企业股份转让通知管理局，除非其股份被报价并可以在任何国际证券交易所自由转让。

　　4. NAME名称

　　The name of a Free Zone Enterprise must end with the acronym of the within which it is located. A Free Zone Enterprise shall not be registered in the FZE Register with a name, which is not approved by the Authority. A Free Zone Enterprise may change its name by Owner’s Declaration subject to the proposed new name being approved by the Authority. The new name of the Free Zone Enterprise shall be entered in the FZE Register and a Certificate of Change of Name issued by the FZ Registry. Each Certificate of Change of Name shall specify, among other things, the date of registration of the new name in the FZE Register, being the date on which such new name shall take effect.

　　自由区企业的名称必须以其所在自由区的首字母缩写为结尾。自由区企业不应以管理局不同意的名称在自由区注册系统中注册。自由区企业可以由业主申报新名称并经管理局同意后更改名称。该自由区企业的新名称应录入自由区注册系统并由自由区注册处颁发改名证明。每个改名证明应在其他信息中特别说明新名称注册的日期作为该名称生效时间。