Section 25: Exemption from customs duty and other benefits.

(1) All operators in the mining industry shall be granted the following benefits-
(a) exemption from payment of customs and import duties in respect of plant, machinery, equipment and accesories imported specifically and exclusively for mining operations;
(b) expatriate quota and resident permit in respect of the approved expatriate personnel ; and
(c) personal remittance quota for expatriate personnel, free from any tax imposed by any enactment for the transfer of external currency out of Nigeria.
(2) For the purpose of subsection (1) of this section the Mines Inspectorate Department shall approve the appropriate machinery, equipment and accessories to be imported by the holder of a Mineral title for the purpose of this section.
(3) The plant, machinery, equipment and accessories imported pursuant to subsection (1) of this section may be disposed of by the holder of Mineral title upon the full payment of customs and import duties in respect thereof.
(4) The Mines Inspectorate Department shall ensure compliance with this section of this Act.