Section 67: International forfeiture provisions.

1 Where the Court under this Act orders forfeiture of any property, which was established to be the proceeds of unlawful activity or instrumentality of an unlawful activity within Nigeria and the other constituents of the instrumentality of the unlawful activity is situate in a foreign country, the relevant organisation under the direction of the Attorney-General of the Federation shall initiate proceedings, including by way of mutual legal assistance in that foreign country for the recovery of the forfeited property.

2 Where it is established that a convicted person has any asset or property in a foreign country, acquired as a result of an unlawful activity, the relevant organisation under the direction of the Attorney—General of the Federation shall apply for the asset or property, subject to any treaty or arrangement with that foreign country, to be forfeited to the Federal Government of Nigeria.

3 The forfeited property referred to in subsections (1) and (2) shall be transferred to the relevant organisation for management and its proprietary interest vested in the Federal Government of Nigeria, as provided under the provisions of this Act.

4 Where a foreign country has forfeited or confiscated property under the laws of that country—
a that relates to unlawful activity conducted in that country and Nigeria; and
b repatriates the whole or part of that assets or a sum of money that represents unlawful activity in Nigeria, the property shall be realised and the proceeds or the sum of money paid into the Confiscated and Forfeited Properties Account established under Part IX of this Act.

5 Any money paid into the designated account under subsection (4) shall be utilised to finance any of the purposes specified under this Act and as approved by the Federal Executive Council.