Nigerian Marine Environment Protection Levy

A new levy on all vessels calling at Nigerian ports came into force on September 1, 2012 according to the Nigerian Maritime Administration and Safety Agency (NIMASA).

The new levy is imposed for vessels calling at the country’s ports, as follows:

  • 100-1,000 GT: $ 1.25/GT per gross tonne per call
  • 1,001-10,000 GT: $ 1.00/GT per gross tonne per call
  • 10,001-100,000 GT: $ 0.75/GT per gross tonne per call
  • 100,001 GT and above: $ 0.50/GT per gross tonne per call

For Nigerian-registered ships, the rate is as follows:

  • 100-1,000 GT: Naira 500.00 per gross tonne per annum
  • 1,001-10,000 GT: Naira 350.00 per gross tonne per annum
  • 10,001-100,000 GT: Naira 300.00 per gross tonne per annum
  • 100,001 GT and above: Naira 250.00 per gross tonne per annum

The rate of levy payable by an offshore installation and oil pipeline shall be:

  • in the case of an offshore oil installation that is producing, processing, storing or transferring oil, including buoys used for loading and/or receiving of oil, Naira 15,000,000.00 per annum
  • in the case of an offshore oil installation used or constructed for the purposes of exploring for oil, Naira 10,000,000.00 per annum
  • in the case of an oil pipeline, Naira 1,500.00 per cubic metre of pipeline volume from the high water mark to the termination point offshore.

The tax is being imposed as part of the nation’s efforts to ensure safer shipping and cleaner oceans, pursuant to the NIMASA’s mandate on the prevention, control and management of ship source pollution in the nation’s maritime domain.

Relevant NIMASA notification can be found HERE.

Source: Hellenic Shipping News

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