Nigeria

Compliance/Financial Considerations

If you intend to do any of the following in Nigeria, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial 

U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS 

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws 

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2. 

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to Nigeria, consult the campus Research Administration Compliance Office at 642-0120. 

Tax Reporting. The University and its employees may be taxed in foreign countries. The United States does not have a tax treaty with Nigeria. For more information about double taxation issues, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance. 

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122. Transparency International’s 2018 survey of perceived public sector corruption rated Nigeria at 27 out of 100 (144th out of 180 countries reviewed, i.e.  corrupt).

Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage.   

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on the NIGERIA may be found HERE.

Personal Safety

AUTHORITIES IN NIGERIA HAVE EXTENDED THE THIRD PHASE OF THE COUNTRY'S RECOVERY PLAN FOR FOUR WEEKS FROM OCTOBER 28. AS PART OF THE EXTENSION, SOME RESTRICTIONS WILL BE EASED, WITH SOME SIGNIFICANT MEASURES REMAINING TO HELP CURB THE SPREAD OF CORONAVIRUS DISEASE (COVID-19). INTERNATIONAL COMMERCIAL FLIGHTS RESUMED IN NIGERIA EARLY SEPTEMBER. FLIGHTS ARE ONLY OPERATING THROUGH MURTALA MUHAMMED INTERNATONAL AIRPORT (LOS) IN LAGOS AND THE NNAMDI AZIKWE  INTERNATIONAL AIRPORT (ABV) IN ABUJA. TRAVELERS ARRIVING IN NIGERIA MUST PRESENT PROOF OF HAVING TESTED NEGATIVE FOR COVID-19 TAKEN UP TO 1200 HOURS (FIVE DAYS) BEFORE ARRIVAL; ALL NEW ARRIVALS MUST SELF QUARANTINE FOR AT LEAST SEVEN DAYS IN THE CITY OF THEIR ARRIVAL REGARDLESS OF NEGATIVE TEST STATUS. TRAVELERS MUST REGISTER  ON THE NIGERIA CENTRE FOR DISEASE CONTROL TRAVEL PORTAL AND MUST MAKE EFFORTS TO REGISTER FOR A FOLLOW UP TEST ONCE IN THE COUNTRY. EVIDENCE OF THIS REGISTRATION IS REQUIRED ON ENTRY. TRAVLERS CAN LEAVE ISOLATION ONCE A NEGATIVE FOLLOW UP TEST HAS BEEN COMPLETED. TRAVELERS WHO FAIL TO TAKE THE FOLLOW UP TEST FACE A TEMPORARY TRAVEL BAN.  LAND BORDERS REMAIN CLOSED.

RECONSIDER TRAVEL TO NIGERIA DUE TO CRIME, TERRORISM, CIVIL UNREST, KIDNAPPING, AND MARITIME CRIME, WHICH INCLUDES KIDNAPPINGS, HIJACKINGS, BOARDINGS, THEFTS, ETC. SOME AREAS HAVE INCREASED RISK.

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu. 

If you are traveling to Nigeria on University-related business, please sign up for the University’s travel insurance program here. For more information on the travel insurance program, please go here

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic.   

The geopolitical threat is high in Nigeria. The Nigerian state has made progress towards greater stability in recent years but faces several ongoing challenges. Some of these have been included below.

  • Endemic levels of corruption at all levels of the state.
  • Separatist sentiment in the country's southern Niger Delta states, including the Biafra region.
  • An ongoing insurgency in the north and north east.
  • Chronic ethno-religious violence in Middle Belt states.
  • High levels of criminality.
  • High levels of poverty and unemployment.
  • Rapid urbanization due to migration from rural areas, compounded by high population growth.
  • Divisive local level politics, which frequently results in violence, particularly during election periods.

The multiple challenges listed above have the potential to destabilize the country at both the state and national level.

The threat of terrorism is high in Nigeria, particularly in the northeastern region. Authorities have escalated ratings based on continued terrorist attacks in Nigeria. Foreign governments have issued warnings regarding terror threats in the country. Known and specific threats exist, and Nigeria must be considered a target.  

Boko Haram operates in northern Nigeria and has claimed responsibility for most attacks. This group typically targets government buildings, security personnel, educational institutions, internally displaced persons' facilities, religious institutions, public places, private citizens, and property. Common tactics employed in such attacks include kidnapping, crude explosive devices, bombings, car bombs, suicide attacks, and armed assaults.  

Other local groups have also employed terrorist tactics in the Niger Delta. These groups include the Niger Delta Avengers (NDA), a militant group seeking to assume control of Nigeria's energy resources in the Niger Delta region, and a multiplicity of other, lesser-known groups sharing that goal, such as the Niger Delta Greenland Justice Mandate (NDGJM). However, these groups typically target oil facilities and pipeline installations, not civilians. Common tactics employed in such attacks include kidnappings and bombings.

Crime generally poses a severe threat in Nigeria. Petty crime is an ever-present threat globally, but in Nigeria, other criminal threats include kidnapping, assault, armed robbery, burglary, and carjacking. Criminal activity is prevalent in urban and rural locations, particularly in the northern region, border areas, Lagos, and the Niger Delta states (Delta, Rivers, Bayelsa, Akwa Ibom, and Cross Rivers). 

The trustworthiness, capabilities, and responsiveness of security services in Nigeria are generally poor, and pose a high threat. For reporting crimes, foreign nationals should avoid security forces when possible and instead liaise with their diplomatic mission. Police officers are typically able to speak English. 

The prevalence of violent demonstrations and/or anti-foreign sentiment in Nigeria is high. Potentially dangerous protests or endemic civil strife is most common in Lagos, Port Harcourt, and Abuja. 

For most foreign nationals, the threat of kidnapping in Nigeria is generally high; kidnappers are equally likely to target locals and foreigners. Victims are sometimes released unharmed upon payment of ransom, but may also be held for long periods of time without any guarantee of safe release.

Legal/Political

Criminal Penalties: You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. Individuals establishing a business or practicing a profession that requires additional permits or licensing should seek information from the competent local authorities prior to practicing or operating a business.   Furthermore, some laws are also prosecutable in the United States, regardless of local law.

Arrest Notification: If you are arrested or detained, ask police or prison officials to notify the U.S. Embassy or Consulate General immediately. In cases where detainees are dual citizens (Nigerian nationals), the U.S. Embassy or Consulate General may not be promptly notified.

LGBTI Travelers: Consensual, same-sex sexual relations are illegal in Nigeria. Entering same-sex marriage contracts and civil unions (defined to include “any arrangement between persons of the same sex to live together as sex partners”) is also criminalized, with punishments including fines and prison sentences of up to 14 years. Same-sex marriage contracts and civil unions entered into in a foreign country are not recognized under Nigerian law.

Public displays of affection between persons of the same-sex are also punishable by up to ten years’ imprisonment. Furthermore, the law allows for the prosecution of persons who support or belong to advocacy groups relating to LGBTI issues, with prison sentences of up to ten years. U.S. citizens who participate in free speech or assemblies relating to same-sex marriage could potentially be prosecuted under this law.

In the following northern states, where Sharia law applies, penalties can also include death: Bauchi, Borno, Gombe, Jigawa, Kaduna, Kano, Katsina, Kebbi, Niger, Sokoto, Yobe, and Zamfara.