背景介绍
SimmonsCooper Partners（SCP）律师事务所在2025年5月30日与j9九游会创始合伙人金有元律师牵头的中方法律及商务代表团在尼日利亚拉各斯举行了会谈。之后SCP向j9九游会发送本指南，作为中国企业拓展尼日利亚市场的初步投资参考文件。本指南聚焦中国企业在进入尼日利亚过程中需重点关注的核心法律与监管事项，包括企业设立、土地获取、资本汇回、税务合规、劳工用工、知识产权保护及区域贸易安排等，旨在提供务实、系统的法律与商业洞见。
本文仅刊登本指南的要点部分，如欲获取完整指南，请点击“阅读原文”联系我们。
KEY HIGHLIGHTS OF SOME OF THE ISSUES ADDRESSED IN THIS PRELIMINARY INVESTMENT GUIDE AND INTRODUCTORY ADVISORY DOCUMENT:
本初步投资指南和介绍性建议文件中讨论的关键要点：
Market Landscape, Competition & Opportunities: Nigeria’s consumer market is large, youthful, and growing, offering immense potential for manufacturers and service providers across multiple sectors. There remains a significant supply gap in various segments of the consumer goods market—particularly for quality, affordable, and durable everyday household items. This reflects both a challenge and a clear opportunity for first movers with the capacity to introduce differentiated, high-standard products or services. A preliminary assessment of the competitive landscape within Nigeria’s broader manufacturing and consumer sectors, with attention to penetration levels, consumer preferences, and key areas for market differentiation, is here provided.
市场格局、竞争与机遇：尼日利亚消费市场规模庞大、年轻且不断增长，为多个行业的制造商和服务提供商提供了巨大的潜力。消费品市场各个细分领域仍然存在巨大的供应缺口，尤其是在优质、实惠且耐用的日常家居用品方面。对于有能力推出差异化、高标准产品或服务的先发企业来说，既是挑战，也是显著机遇。本文已对尼日利亚更广泛的制造业和消费品行业的竞争格局进行初步评估，重点关注渗透率、消费者偏好以及市场差异化的关键领域。
Input and Energy Availability and Access to Industrial-Scale Supplies:For businesses exploring industrial-scale operations in Nigeria—particularly in manufacturing and heavy-duty processing—access to reliable energy sources such as Liquefied Natural Gas (LNG) is often a key operational consideration. Nigeria holds substantial natural gas reserves, and various market actors are increasingly leveraging LNG to supplement or substitute for grid power. However, access is influenced by regional infrastructure, pricing volatility, and regulatory oversight. The Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA) plays a central role in licensing, pricing, and distribution oversight. Accordingly, this general guide outlines some of the relevant legal and commercial considerations for engaging with LNG suppliers, understanding pricing dynamics, navigating regulatory obligations, and assessing infrastructural readiness across target locations, etc.
能源供应的可获得性以及工业级供应的获取条件：对于计划在尼日利亚开展工业规模运营的企业（尤其是在制造业和重型加工行业），获得液化天然气（LNG）等可靠能源通常是关键的运营考虑因素。尼日利亚拥有丰富的天然气储量，各市场主体越来越多地利用液化天然气来补充或替代电网电力。然而，能源获取受到区域基础设施、价格波动和监管监督的影响。尼日利亚中下游石油监管局（NMDPRA）在许可审批、定价管控和分销监督方面发挥着核心作用。因此，本指南概述了如何与液化天然气供应商合作、了解定价机制、履行监管义务以及评估目标区域基础设施准备情况等方面的一些相关法律和商业考虑因素。
Industrial Land Acquisition & Location Strategy: Acquisition of industrial land requires due diligence under Nigeria’s land acquisition laws and procedures, while factoring in local community relationship building, consents, etc. Processes and legal frameworks for acquiring industrial-scale land in Nigeria, particularly land proximal to raw materials and consumer market, including title due diligence and local consent are highlighted in this guide.
工业用地获取与选址策略：获取工业用地需要根据尼日利亚的土地取得相关法律和程序开展尽职调查，同时考虑与当地社区的关系建设、征得同意等因素。本指南重点介绍了在尼日利亚获取工业用地（特别是靠近原材料产地和消费市场的工业用地）的流程和法律框架，包括产权尽职调查和当地同意。
Security, Sustainability & Community Relations: Practical strategies for effectively establishing local security, fostering community goodwill, and complying with environmental laws through Environmental Impact Assessments (EIA), etc are also provided. This is analyzed as part of key considerations for industrial business, factory and office location relating to physical security, host community engagement strategies, and compliance with environmental sustainability standards, etc.
安全、可持续性与社区关系：本指南还将提供有效建立本地安全保障、培养社区友好关系以及通过环境影响评估（EIA）遵守环境法规等实务策略。这些策略将作为工业企业、工厂和办公室选址的关键考虑因素之一，涉及实体安全、当地社区参与策略以及遵守环境可持续性标准等。
AfCFTA Advantage: Nigeria’s membership within the African Continental Free Trade Area (AfCFTA), if well harnessed, offers Chinese businesses access to a duty-free continental market and regional supply chain integration. Nigeria’s prime location and market advantage as West Africa’s largest and one of Africa’s largest economies, also makes the case for having foreign investors’ consumer products factory situated into Nigeria and used as a launch base to advance particularly into other West Africa and Central Africa markets, using Nigeria’s membership within the African Continental Free Trade Area (AfCFTA), including other ECOWAS trading area access and benefits.
非洲大陆自由贸易区优势：如果能加以充分利用尼日利亚作为非洲大陆自由贸易区（AfCFTA）成员国的身份，将为中国企业提供进入非洲大陆免税市场的通道，并推动区域供应链一体化。尼日利亚作为西非最大经济体和非洲最大经济体之一，其优越的地理位置和市场优势，使得外国投资者在尼日利亚设立消费品工厂成为可能，同时可利用尼日利亚作为非洲大陆自由贸易区（AfCFTA）成员国的身份，以及其他西非国家经济共同体（ECOWAS）贸易区的准入和优惠，将其作为进入其他西非和中非市场的启动基地。
Current Nigerian Investment Incentives, including specific attraction for Chinese Businesses into the Federal Republic of Nigeria: This guide document also references current government incentives, deliberate steps at increased economic relations with China, and other policy measures aimed at attracting foreign direct investment, especially from China. The favourable policy reforms towards Chinese businesses and manufacturers is further symbolized by current deliberate Nigerian Presidential level decisions to deepen economic and bilateral ties with China by the creation of the Nigeria-China Strategic Partnership Office with a Director-General reporting directly to the President of the Federal Republic of Nigeria whom we are able to facilitate clients to interact with, should such step be needed or necessary to further solidify their market entry processes into Nigeria.
尼日利亚现行投资激励措施，包括吸引中国企业进入尼日利亚联邦共和国的具体措施：本指南还列举了尼日利亚政府现行的激励措施、旨在加强与中国经济关系的措施以及其他旨在吸引外国直接投资（尤其是来自中国的投资）的政策措施。此外，尼日利亚对中国企业和制造商的政策倾斜，也体现在国家层面设立的“尼中战略合作办公室”，其总干事直接向联邦总统汇报。我们亦可协助客户与该办公室建立联系，在有需要或有利于进入市场的情形下，促成相应互动。
Consumer Credit and Consumer Credit Guarantees to support Consumer Goods Purchases in Nigeria: The developing Nigerian Presidential policy and legal framework for Consumer Credit and Consumer Credit Guarantee expansion will significantly enhance product affordability and sales potential for Chinese consumer and household products if well harnessed and if Chinese companies make a boldly calculating and well-informed investment decision into Nigeria. This is briefly explained in this guide document too.
消费信贷和消费信贷担保将助力尼日利亚消费品采购：正在推进中的尼日利亚总统级别消费信贷与担保政策和法律框架，将在很大程度上提升中国消费品与家庭产品在尼日利亚市场的可负担性和销售潜力。若中国企业能作出果敢、审慎且信息充分的投资决策，将有望充分利用该政策红利。本指南也对这一政策作了简要介绍。
Top Tier Cross-functional and Cross-Sectoral Experts are already available to be provided to Chinese Investors: This is to wholistically support, advance and protect foreign investors’ commercial needs in Nigeria across focus and expert areas such as Legal and Governmental/Public Sector Interfaces, Real Estate Acquisition, Sales Distribution Networks, Consumer Credit and Consumer Credit Guarantees access, Strategic Communications, Brand Promotion, Advertising, Public and Community Relations, etc.
高端跨职能、跨行业专家资源可供中国投资者使用：本指南可协助中国投资者在尼日利亚全面开展商业活动，提供全方位支持，涵盖法律及政府/公共部门协调、房地产获取、销售分销网络、消费信贷与担保获取、战略传播、品牌推广、广告、公关及社区关系等重点领域，已有顶尖跨职能与跨行业专家可随时为客户提供服务。
Strategic Outlook: Nigeria’s economically viable population, favorable policy reforms towards Chinese businesses and manufacturers as symbolized by current deliberate Presidential level decisions to deepen economic and bilateral ties with China, all the issues broadly identified across this document and the wider ecosystem support of top-tier Cross-functional and Cross-Sectoral Experts who are already available to be provided to clients; will all make for a uniquely strategic launchpad and strength for clients’ planned and potential African commercial expansion ambitions, especially with laser focus priority on the Nigerian market being the largest in West Africa and surely one of Africa’s largest markets and economy.
战略展望：尼日利亚庞大且具有经济活力的人口基数、对中国企业与制造商的友好政策改革，以及当前总统级层面深化中尼经济与双边关系的有意举措，再结合本指南所概括的各项关键议题，加之已为客户备妥的顶尖跨职能、跨领域专家团队的全面生态支持——所有这些因素将共同构成客户拓展非洲商业版图（尤其是重点聚焦西非最大、全非领先的尼日利亚市场）的独特战略跳板与核心支撑力。
Taxation and Fiscal Considerations
税收和财政考虑
Summary of relevant tax laws, incentives, recent reforms, and compliance requirements, including corporate income tax, withholding tax, value-added tax (VAT), and sector-specific levies. Planning for tax efficiency and regulatory compliance were also addressed.
本指南也将概述与企业相关的相关税法、优惠政策、近期改革及合规要求，涵盖企业所得税、预扣税、增值税（VAT）和特定行业附加费等方面，并对如何进行税务筹划与合规管理提供了参考意见。
Corporate Registration and Legal Compliance
公司注册与法律合规
Guidance on a Step-by-step overview guidance on incorporating a local entity in Nigeria, regulatory filings, and sector-specific licenses required for commencement and continuity of manufacturing operations is also provided in this Guide.
本指南还提供了在尼日利亚成立当地实体的分步概述指导，包括注册流程、监管备案及开始和持续开展制造业务所需的行业许可。
Free Trade Zone (FTZ) Framework:
自由贸易区（FTZ）框架：
An overview of regulatory, operational, and fiscal benefits of operating within Nigeria’s FTZs, including permissible activities, compliance obligations, and available incentives are also highlighted in this Guide.
本指南还概述了在尼日利亚自由贸易区内运营所涉及的监管要求、运营优势及财政激励，包括可开展的活动范围、合规义务与可享政策优惠等内容。
Financial and Capital Requirements:
财务和资本要求：
Helpful information is also provided regarding the Central Bank of Nigeria (CBN)’s requirements for capital importation, repatriation of returns on investment, and the viable strategies for navigating Nigeria’s foreign exchange market in a capital-intensive manufacturing context.
本指南提供了有关尼日利亚中央银行（CBN）对资本输入、投资收益汇回的要求以及在资本密集型制造业背景下应对尼日利亚外汇市场可行策略的有用信息。
Immigration and Employment Compliance:
移民和用工合规：
Helpful information is also provided regarding the requirements and quotas for employing foreign nationals, processes for securing work and residence permits, and alignment with local labour regulations and skill transfer mandates.
本指南提供了有关雇佣外籍员工的要求和配额、获得工作和居留许可的流程，也一并列明了符合当地劳动法规与技能转移政策的要求等相关实务信息。
Customs and Trade Procedures:
海关和贸易程序：
Information on the applicable customs duties, tariff classifications, and import/export documentation, etc is also highlighted.
本指南还重点介绍了适用的关税、关税分类以及进出口单证等方面的基本信息。
Technology Transfer and Intellectual Property (IP) Protection:
技术转让和知识产权（IP）保护：
Legal mechanisms for protecting Chinese businesses’ proprietary technologies and product designs in Nigeria, including trademark registration, trade secret protection, and licensing arrangements, etc, are also highlighted.
本指南还介绍了保护中国企业在尼日利亚技术成果与产品设计的法律机制，包括商标注册、商业秘密保护与许可协议安排等内容。
翻译：蔡庆虹，王竟婧
j9九游会出海新时代
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