Library / COURT AFFIRMS NMDPRA’S POWERS ON STATUTORY LEVIES

COURT AFFIRMS NMDPRA’S POWERS ON STATUTORY LEVIES

Page 2 of 2

‘sold in Nigeria’ covers three distinct situations – where the goods are sold “fob” 
in Nigeria or its territorial waters, where they are loaded or offloaded for sale 
within a wholesale point in Nigeria, or where the transaction originates, occurs 
or is concluded in Nigeria.  
 
Implication of the Judgement.  
The judgment confirms the wide discretion granted to the NMDPRA under 
section 33 of the PIA to regulate the sector through subsidiary legislation. It also 
has a far-reaching impact on natural gas and petroleum products meant for 
export, which are automatically covered by and subject to the provisions of 
the MDPO Regulations. Thus, petroleum producers who sell and export such 
products are liable to payment of the levies as a precondition for valid export 
operations.  
 
For details of the Judgment of the court, kindly visit our website- 
https://www.nmdpra.gov.ng. 
 
 
Signed by 
AUTHORITY SECRETARY/LEGAL ADVISER 
9/2/2024