Section 4: Sources of foreign currency in the Market.

For the avoidance of doubt, foreign currency from the following sources may be sold in the Market, that is to say-(a)
foreign currency domiciliary accounts maintained in authorised banks in Nigeria in accordance with the Foreign Currency (Domiciliary Accounts) Act;
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(b) foreign currency held or imported by-
(i) Nigerian citizens returning home from abroad;
(ii) foreign nationals resident in Nigeria;
(iii) foreign tourists visiting Nigeria;
(c) agency commissions, professional fees and other forms of invisible earnings;
(d) non-oil export proceeds earned by exporters of Nigerian commodities;
(e) unspent balance of foreign currency held by Nigerians resident in Nigeria;
(f) foreign currency imported by foreigners to purchase goods in Nigeria;
(g) foreign currency imported or held by foreign embassies and international organisations from external sources;
(h) funds held in approved external accounts by oil producing compames;
(i) funds held in external accounts by individuals, bodies corporate and unincorporate, commission agents, professional bodies, insurance companies and such similar bodies;
(j) foreign currency imported by tourists to Nigeria;
(k) foreign currency provided by the Central Bank;
(l) foreign exchange imported from direct investment in Nigeria;
(m) foreign currency from such other sources as the Minister may, from time to time by order published in the Federal Gazette, specify.