Mobility - June 2020 - 53

Immigration and Permits
Prior to the current coronavirus-imposed restrictions and lockdowns for all but essential and
emergency personnel, immigration reforms aimed
at improving the country's business climate had
introduced a visa on arrival.
Under this plan, expatriates require both a
work visa and a CERPAC (Combined Expatriate
Residence Permit and Aliens Card) to reside and
work in Nigeria. For a company to employ an
expatriate, it needs to have an Expatriate Quota
(EQ). The EQ scheme is designed to prevent the
indiscriminate employment of expatriates where
there are qualified and suitable Nigerians to fill
such positions.
Labor relations are governed by legislation
that outlines fair labor practices. Labor issues are

generally limited to industries that have employees
with registered trade unions.
If shipping household goods to Nigeria, be prepared
that shipments may take time to clear customs. A
household goods shipment must arrive in Nigeria
within two months of the arrival of the expatriate. The
owner must be present at customs when the shipment
arrives, and certain documentation is required, such as
a valid work visa and residence permit. Certain items
are dutiable, and others are prohibited; therefore, it is
advisable to hire an international removal company to
assist, of which there are many that ship to Nigeria.
Pets brought into Nigeria require a health certificate and record of inoculations, and they will
be subject to a quarantine period. Importation of
birds into Nigeria is prohibited.

Housing
Most expatriates live in rental properties off the
mainland on Lagos Island in areas such as Victoria
Island, Banana Island, Ikoyi, and slightly farther
out in Lekki-the only areas that offer suitable-‚Äč
quality accommodation, security, amenities,
lifestyle, and convenience.
Rentals are paid in advance for the entire lease
period, and rental prices remain high. Landlords are
not particularly accommodating or open to negotiation around rent, what things are included in the
rental, installation of upgrades, or attention to issues
during the term of the lease. Most buildings and
compounds have facilities managers who can help to
resolve issues.
Good properties are in demand and need to be
secured quickly. This can present a challenge as
companies try to balance this with the need to meet
procurement and foreign payment requirements and
conduct due diligence on landlords.
Terminating a lease early is not easy. Landlords
may agree to refund upfront rental fees if they are

able to find another suitable tenant. However, this
is not common practice and needs to be negotiated.
Agents' commissions of 5% and 10% and legal fees
between 5% and 10% are payable by the tenant.
Withholding tax of 10% applies to rentals, as does a
stamp duty. It is recommended that rentals be paid
in Nigerian naira, not U.S. dollars, to avoid exposure
to exchange rate fluctuations.
Electricity is prepaid and unreliable. Most properties have generators. Generator costs are included
in the annual service fee payable by the tenant. Most
expatriate properties in Lagos use the borehole system to access potable water, as well as a water treatment system. Water is included in a service charge.
Safety and security are the biggest concerns for
expatriates. Crime rates remain high throughout the
country. Expatriates tend to live in apartment blocks
or compounds with 24-hour guards, a perimeter
fence, CCTV, access control, and an alarm system.
Costs for security will be included in the service
charge for the compound.

worldwideerc.org | Mobility 53


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Mobility - June 2020

Table of Contents for the Digital Edition of Mobility - June 2020

Mobility - June 2020 - Cover1
Mobility - June 2020 - Cover2
Mobility - June 2020 - 1
Mobility - June 2020 - 2
Mobility - June 2020 - 3
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Mobility - June 2020 - Cover3
Mobility - June 2020 - Cover4
https://www.nxtbook.com/ygsreprints/WERC/mobility-june-2021
https://www.nxtbook.com/ygsreprints/WERC/mobility-may-2021
https://www.nxtbook.com/ygsreprints/WERC/mobility-april-2021
https://www.nxtbook.com/ygsreprints/WERC/mobility-march-2021
https://www.nxtbook.com/ygsreprints/WERC/mobility-february-2021
https://www.nxtbook.com/ygsreprints/WERC/mobility_122020
https://www.nxtbook.com/ygsreprints/WERC/mobility_112020
https://www.nxtbook.com/ygsreprints/WERC/mobility_102020
https://www.nxtbook.com/ygsreprints/WERC/mobility_092020
https://www.nxtbook.com/ygsreprints/WERC/mobility_082020
https://www.nxtbook.com/ygsreprints/WERC/mobility_072020
https://www.nxtbook.com/ygsreprints/WERC/mobility_062020
https://www.nxtbook.com/ygsreprints/WERC/mobility_052020
https://www.nxtbook.com/ygsreprints/WERC/mobility_042020
https://www.nxtbook.com/ygsreprints/WERC/mobility_032020
https://www.nxtbook.com/ygsreprints/WERC/mobility_022020
https://www.nxtbook.com/ygsreprints/WERC/mobility_012020
https://www.nxtbook.com/ygsreprints/WERC/mobility_122019
https://www.nxtbook.com/ygsreprints/WERC/mobility_112019
https://www.nxtbook.com/ygsreprints/WERC/mobility_102019
https://www.nxtbook.com/ygsreprints/WERC/mobility_092019
https://www.nxtbook.com/ygsreprints/WERC/mobility_082019
https://www.nxtbook.com/ygsreprints/WERC/mobility_072019
https://www.nxtbook.com/ygsreprints/WERC/mobility_062019
https://www.nxtbook.com/ygsreprints/WERC/mobility_052019
https://www.nxtbook.com/ygsreprints/WERC/mobility_042019
https://www.nxtbook.com/ygsreprints/WERC/mobility_032019
https://www.nxtbook.com/ygsreprints/WERC/mobility_022019
https://www.nxtbook.com/ygsreprints/WERC/mobility_012019
https://www.nxtbookmedia.com