Regulation for the Implementation of Targeted Financial Sanctions on Terrorism and Terrorism Financing, 2022

REGULATION FOR THE IMPLEMENTATION OF TARGETED FINANCIAL SANCTIONS ON TERRORISM,TERRORISM FINANCING AND OTHER RELATED MEASURES, 2022. ARRANGEMENT OF REGULATIONS Regulations:
PART 1-PREAMBLE, PURPOSE AND APPLICATION

Preamble
Purpose
Application
PART II – IMPLEMENTATION OF UNSCRs
Procedure for identifying targets for designation under 1373
Procedure Designating a person, entity, or group for terrorism or for terrorism
financing pursuant to UNSCR 1373
The Criteria to be Considered by the Nigeria Sanctions Committee When
Determining Designations under UNSCR 1373
Evidentiary Standard for Designations
Procedure for the Implementation of UNSCRs 1267, 1988, 1989 And
Successor Resolutions
Proposal for Designation to UNSC under 1267
Procedure for communicating designations to Financial Institutions,
Designated Non-financial Businesses & Professions and Other Entities
Application for Delisting
PART III-FREEZING PROCEDURE AND REFERENCE TO LISTS
Freezing funds, assets and other economic resources held by a designated
persons and entities
Reference to Lists by Financial Institutions, Relevant Non-Financial
Institutions and Law Enforcement and Security Agencies.
Update to relevant UN Security Council Committees or third-party requesting
countries
Monitoring compliance by sector regulators
PART IV-FUNDS HELD BY DESIGNATED PERSONS
Dealing with funds held by a designated person
Report by an Institution to the NFIU
PART V-MAKING FUNDS, FINANCE, SERVICES OR ECONOMIC
RESOURCES AVAILABLE TO DESIGNATED PERSONS
Prohibition of making funds, financial services or economic resources
available to designated persons.
Circumventing prohibitions.
PART VI-CONDITIONS AND PROCEDURE FOR UTILISATION OF
FROZEN FUNDS
Approval for usage of frozen funds by designated persons and entities under
the Nigeria List.
Procedure for the approval and utilization of frozen funds of designated
persons on the UN List
Receipt of additional funds into frozen accounts.
Application to unfreeze where funds were frozen in error
PART VII-TRAVEL RESTRICTIONS AND ARMS EMBARGO
Travel ban on designated persons
Arms Embargo
PART VIII-INFORMATION AND REPORTING OBLIGATION
Dissemination of Lists and issuance of guidelines by the Attorney-General
Information on measures taken pursuant to these Regulations
Information on the Lists
Notice of amendment to Lists to be given.
Channel of communication with United Nations
Power to request for information
Failure to comply with request for information
Co-operation with domestic or international investigations
General power to disclose information
Unlawful disclosure of information
PART IX-PENALTIES AND SANCTIONS
Penalties
Sanctions
PART X-MISCELLANEOUS
Revocation of the Terrorism Prevention (Freezing of International Terrorist
Funds and Other Related Measures) Regulations, 2013
Guidelines for effective implementation of United Nations Security Council
Resolutions
Interpretation
Citation

S.I. No … of 2022
REGULATION FOR THE IMPLEMENTATION OF TARGETED FINANCIAL SANCTIONS ON TERRORISM, TERRORISM FINANCING AND OTHER RELATED MEASURES, 2022 In the exercise of powers conferred on me by Section 3 and Section 95 of the Terrorism (Prevention and Prohibitions) Act, 2022 I, ABUBAKAR MALAMI, SAN, Attorney-General of the Federation and Minister of Justice, make the following Regulations— ………………………………….2022 Commencement
PART I-PREAMBLE, PURPOSE, AND APPLICATION
Preamble
1.-(1) Nigeria, being a member of the United Nations and in pursuit of its commitment to international peace and security as enunciated under the United Nations Charter, has enacted the Terrorism (Prevention and Prohibition) Act 2022 which authorizes the Attorney-General to make Regulations for the purpose of implementing the provisions of the Act and relevant United Nations Resolutions. (2) Recognizing that Article 24 of the United Nations Charter confers on the Security Council the primary responsibility for the maintenance of international peace and security, while Articles 25, 48 & 49 of the United Nations Charter makes it mandatory for all Member States to enforce the resolutions of the UN Security Council. (3) Recognizing that UNSCR listed in schedule 1 of this regulation and all current and future successor resolutions require member states to apply targeted financial sanctions in order to freeze the assets, prevent the entry into or the transit through their territories and prevent the direct or indirect supply, sale and transfer of arms and military equipment by any individual or entity designated by third party or foreign countries or individuals or entities associated with terrorism and terrorism financing as designated by the United Nations Security Council’s Al-Qa’eda and

Taliban Sanctions Committee and other Committees established pursuant to any resolution of the United Nations Security Council Resolution. (4) Recognizing the binding nature of United Nations Security Council Resolutions (UNSCRs) in conformity with international standards and the Terrorism (Prevention and Prohibition) Act, 2022, this Regulation is aimed at providing for authorities measures and procedures necessary for the implementation of the relevant UNSCRs. Purpose
2. These Regulations -
(a) prescribe the procedure for the freezing of funds, financial assets or other economic resources of any domestic or international terrorist, terrorist group or terrorism financier, (in these Regulations referred to as ‘designated person’); (c) prescribe the condition and procedure for utilization of frozen funds or economic resources; (d) prohibit the making of funds or economic resources available to a designated person or entity; (e) provide mechanisms for communicating designations to the financial sector, the DNFBPs and other entities immediately upon such designation and to make reports on actions taken. (f) Provide procedure for the delisting and unfreezing funds or other assets of persons and other entities that no longer meet the criteria for designation. (f) provide measures to prevent the entry into, exit from or transit through Nigerian territories and prevent direct or indirect supply, sale and transfer of arms and military equipment to any person or entity associated with any terrorist, terrorist group or terrorism financier listed in the UN Consolidated List or the Nigeria Sanctions list; (g) Provide measures for monitoring and ensuring compliance by financial institutions, DNFBPs and other entities with the relevant laws or enforceable means governing their obligations; (h) Provide mechanisms for consideration of contracts, agreements or obligations that arose prior to the implementation of targeted financial sanctions;

(i) Provide procedure for proposing and designating persons and entities as terrorists, terrorist groups or terrorism financiers within the framework of the Nigeria legal regime; and (k) provide guidelines for the effective implementation of United Nations Security Council Resolutions. Application 3 – (1) These Regulations shall apply to – (a) designated persons or entities contained in the Consolidated List of the United Nations (on terrorism and terrorism financing); (b)designated persons or entities under UNSCR 1373 forwarded by a third party, international organisation or foreign country to Nigeria; (c) designated persons or entities under the Nigeria Sanctions List; (d)Sector regulators of financial and designated non-financial Businesses nonfinancial to ensure compliance with freezing measures (e) all law enforcement agencies to implement measures to prevent the entry into or the transit through the Nigerian borders or the direct or indirect supply, sale and transfer of arms and military equipment by any individual or entity associated with any terrorist group, including other international terrorists based on request from other countries or other third parties: and (f) all natural and legal persons who are either Nationals, residents or have physical presence within Nigeria (2) These regulations extend to any person or entity listed under sub-regulations (1) of these regulations, notwithstanding any rights granted to or obligations imposed under any existing international agreement or contract made prior to the date of coming into force of these Regulations

PART II – IMPLEMENTATION OF UNSCRs
Procedure for identifying targets for designation under 1373 4- (1) The Nigeria Sanctions Committee shall be support by its subsidiary bodies in identifying targets for designation in line with the procedure laid down in the Nigeria Sanctions Committee Manual. (2) The Nigeria Sanctions Committee shall have the legal authority to collect or solicit information to identify persons and entities that, based on reasonable grounds, or a reasonable basis to suspect or believe, meet the criteria for designation. Procedure Designating a person, entity, or group for terrorism or for terrorism financing pursuant to UNSCR 1373 5(1) Where the Sanctions Committee has reasonable grounds to suspect that a person, group or entity - (a) has committed, attempted to commit, participated in committing, instigated the commission, or facilitated the commission of an act of terrorism or terrorism financing; (b) is owned or controlled, directly or indirectly, by any person, group, or entity designated under under this subsection; or (c) is acting on behalf of, or at the direction of, any person or entity designated under this sub-regulation, it may recommend to the Attorney-General to designate such person, entity, or group, as a terrorist, terrorist group, or terrorist entity, or terrorist financier. (2)Where Attorney-General is satisfied that there is evidence on reasonable grounds to support the recommendation made under subregulation (1) of this regulation, the Attorney-General shall, with the approval of the President, designate the person, group, or entity so recommended as terrorist, terrorist group, or terrorist entity, or terrorist financier. (3)Designations made by the Attorney-General under this regulation shall not be conditional upon the existence of criminal proceedings in relation to the person or entity to be designated. (4)Following a designation made pursuant to sub-regulation (2) of this regulation, the Attorney General may request a foreign country to make a designation of the person, group, or entity so designated, as terrorist,

terrorist group, or terrorist entity, or terrorist financier, and provide relevant identifying information to support that request. (5) Where a person, group, or an entity has been designated by a foreign country as an international terrorist or international terrorist group, the Attorney General shall, on receipt of a request to designate from that Country– (a) immediately convene the Sanctions Committee to deliberate on the request and its supporting evidence, as proposed for designation; (b) designate the person, group, or entity as a terrorist, terrorist group, or terrorist entity, or terrorist financier., where, on the recommendation of the sanctions committee, the AttorneyGeneral is satisfied that there is evidence on reasonable grounds to support the request; (c) direct the Sanctions Committee, to immediately add the names of the designated persons or entities to the Nigeria Sanctions List established under section 50 of the Terrorism (Prevention and Prohibition) Act, 2022, and disseminate to the relevant authorities for action; and (d) convey the decision of the Sanctions Committee to the requesting Country from where the request to designate emanated. (6) A request for listing as provided in sub-regulation 5(5) above shall be accompanied by a detailed statement of case that forms the basis or justification for listing including:
(a)sufficient identifying information on the person or entity proposed to be designated. (b)Specific information demonstrating that the individual/entity meets the criteria for listing as provided in regulation 6 below. (c) details of connection with currently listed individuals. (d)the nature of the evidence including but not limited to intelligence, law enforcement, judicial, open source of information, admission by subject. (e) Other supporting documents. (7) The Nigeria Sanctions Committee and its subsidiary bodies shall operate ex parte against a person or entity who has been identified and whose proposal for designation is being considered.

(8)Where a person, group or an entity has been listed to be involved in acts of terrorism or terrorism financing in any of the instruments of the African Union or ECOWAS, or any other organization, as the President may approve, the Attorney General shall on receipt of the request to designate, direct the Sanctions Committee to immediately add the names of the designated person to the Nigeria List and disseminate to the relevant authorities for action. (9) Where a person designated as a terrorist or terrorism financier under this section 49 of the Terrorism (Prevention and Prohibition) Act, 2022 is a citizen of Nigeria, other than by birth, or a citizen of any other country, the person shall be deprived of the Nigerian citizenship, in accordance with the provisions of the Constitution of the Federal Republic of Nigeria. (10) A designation made under this section 49 of the Terrorism (Prevention and Prohibition) Act, 2022 and a revocation of citizenship same section shall be published by the Attorney-General in the Federal Gazette. The Criteria to be Considered by the Nigeria Sanctions Committee When Determining Designations under UNSCR 1373 6- (1) When determining or reviewing Designations, the Nigeria Sanctions Committee shall consider the following evidential criteria, whether- (i) any person or entity committed or attempted to commit terrorist acts or participated in or facilitated the commission of terrorist acts; or (ii) any entity owned or controlled directly or indirectly by any person or entity identified under sub-regulation (1)(i) of this regulation; or (iii) any person or entity acting on behalf, or at the direction of any person or entity designated under sub-regulation (1)(i) of this regulation.

(2) In addition to the criteria specified in sub-regulation (1) above, the Nigeria Sanctions Committee may consider the following in deciding whether or not to designate;
i. whether any person or entity attempted or participated in the financing,
planning, facilitating, preparing or perpetrating of acts or activities by, in conjunction with, under the name of, or in support of;
ii. whether any person or entity engaged in the act of supplying, selling or
transferring arms and related materials to;
iii. whether any person or entity engaged in the act of recruiting for; or otherwise
supporting acts or activities of any domestic or international terrorist, terrorist group.
iv. Such means of financing or support referred to in this regulation includes but
are not limited to the use of proceeds derived from crime.
Evidentiary Standard for Designations
7- (a) The Nigeria Sanctions Committee shall apply reasonable grounds standard of proof when deciding whether or not to designate under regulation 6 of this regulations. (b) Designations under this Regulation shall not be conditional upon the existence of a criminal proceeding. Procedure for the Implementation of UNSCRs 1267, 1988, 1989 And Successor Resolutions 8- (1) The designation of a person or entity by the United Nations Security Council or its Committees, in accordance with UNSCR 1267(1999) and its successor resolutions, shall – (a) have immediate application in Nigeria, and (b) continue in force until its expiration or revocation by the United Nations Security Council, or its Committees.

(2) Upon publication or an update to the United Nations Consolidated List of designated persons or entities, the Nigeria Sanctions Committee shall immediately publish the update in its website and disseminate the update to relevant authorities and sector regulators through electronic alert and hard copies. (3) Notwithstanding the provision of sub-regulation 8(2), all natural and legal persons who are either Nationals, resident or have physical presence within Nigeria shall update themselves with the UN Consolidated List and the Nigerian List through the websites of the United Nations and the National Sanctions Committee respectively. Proposal for Designation to UNSC under 1267 9- (1) Where Nigeria proposes an individual or entity to be added to the United Nations Consolidated List as an international terrorist, terrorist group or terrorist financier respectively, the Attorney-General of Federation through the Ministry of Foreign Affairs shall forward the list of proposed designated persons or entities using the standard form to the relevant UN Security Council Committee as provided in the Second Schedule. (2) the proposal for designation shall be accompanied with relevant information and supporting documents including:
i. reason for the proposal
ii. specific findings and reasoning demonstrating that the listing criteria are
met;
iii. details of any connection with a currently listed individual or entity;
iv. information about any other relevant acts or activities of the
individual/entity;
v. the nature of the supporting evidence (e.g., intelligence, law enforcement,
judicial, media, admissions by subject, etc.);
vi. supporting evidence or documents;
vii.details of any connection with a currently listed individual or entity.
viii. Specific identification information provided in sub-regulation 3
below.
(3) (a) For individuals: family name/surname, given names, other relevant names, date of birth, place of birth, nationality/citizenship, gender, aliases, employment/occupation, residence, addresses, passport or travel document

(including date and place of issue as well as expiration date) and national identification numbers, current and previous addresses, website addresses, current location and any biometric information (physical description, photographs, fingerprints); (b) For groups, undertakings or entities: name, registered name, short name(s)/acronyms, and other names by which it is known or was formerly known, address, headquarters, branches/subsidiaries, organizational linkages, parent company, nature of business or activity, State(s) of main activity, leadership/management, registration (incorporation) or other identification number, status (e.g. in liquidation, terminated), website addresses. Procedure for communicating designations to Financial Institutions, Designated Non-financial Businesses & Professions and Other Entities. 10- (1) The Secretariat of the Nigeria Sanctions Committee shall upon publication or an update to the United Nations Consolidated List and Nigerian List of designated persons or entities immediately communicate such update to Financial Institutions, Designated Non-financial Businesses & Professions and other entities through an electronic alert. (2) Financial Institutions, Designated Non-financial Businesses & Professions and other entities shall subscribe to the alert system. (3) Sector Regulators shall ensure that entities under their supervision subscribe to the alert system and impose administrative sanctions for non-compliance. Application for Delisting 11.— (1) A designated person, institution, or entity who wishes to have his or its name deleted from the Lists may, in respect of the— (a) Nigeria List, submit an application to the Nigeria Sanctions Committee; or (b) UN Consolidated List, submit an application through the Attorney-General to the UN Sanctions Committee, stating reasons for the application provided that a copy is deposited with the Secretariat of the Nigeria Sanctions Committee. (2) The applicant may in the application:
(i) specify the basis for requesting for de-listing and unfreezing; (ii) submit arguments or evidence that the applicant believes establishes that an insufficient basis exists for the listing or that the circumstances resulting in

the listing have changed.
(3) Where the Nigeria Sanctions Committee has proposed the inclusion of a name on the UN Consolidated List and the person bearing that name has applied to the UN Sanctions Committee for the deletion of his name from the UN Consolidated List, the Attorney-General may submit to the UN Sanctions Committee any additional information pertinent to the consideration of the Application through the Minister of Foreign Affairs. (4) Where the UN Sanctions Committee refers an application for removal from the UN List to the Attorney-General for comments, the AttorneyGeneral, in consultation with the Nigeria Sanctions Committee, shall within the time specified by the UN Sanctions Committee respond to the request stating reasons for the recommendation for retention or removal from the UN Consolidated List. (5) The Attorney-General may ask questions or request for any clarification from the applicant in addition to responding to other queries raised by the UN Sanctions Committee. (6) Where the name of a designated person has been struck out through a judicial or administrative process or the Attorney-General reasonably believes that a designated person is deceased, the Attorney-General shall in relation to the— (a) Nigeria List, notify the Nigeria Sanctions Committee to delete the name and other details of the designated person; (b)UN Consolidated List, request the UN Sanctions Committee to delete the name and other details of the designated person. (7) With regards to the Nigeria List, the Nigeria Sanctions Committee shall develop and implement procedures for applications for delisting of persons in the Lists and for unfreezing of funds or other assets of delisted persons or entities in a timely manner. (8) The Nigeria Sanctions Committee shall before recommending a person or entity to be delisted or application for unfreezing of funds for the Attorney-General’s approval—

(a) Review the justification for a request for delisting or application for unfreezing of funds; (b) Seek additional information, where necessary; or (c) Hold consultations with relevant agencies or supervisory authorities. (9) The Nigeria Sanctions Committee shall give information on the decision taken on the request or application to the concerned persons, group or entities. (10) The Nigeria Sanctions Committee shall take necessary measures to ensure that names of beneficiaries of frozen funds are not on the Lists to the extent that such beneficiaries are not themselves involved in terrorist activities covered by these Regulations. (11) A person, group, or entity, who is aggrieved by the decision of the Attorney-General under this regulation may apply to the Court for a review of that decision within a period of thirty days from the date of the decision.
PART III- FREEZING PROCEDURE AND REFERENCE TO LISTS
Freezing funds, assets and other economic resources held by a designated persons and entities 12- (1) Upon the publication or update of the UN Consolidated List of persons and entities designated by the UN in accordance with UNSCR 1267(1999) and its successor resolutions, and the Nigerian Sanctions List, all natural and legal persons in Nigeria, including financial institutions, Designate Non-financial Business and Professions, and other entities in Nigeria shall - (a) immediately, identify and freeze, without delay and without prior notice, all funds, assets, and any other economic resources owned or controlled by the designated person or entity in their possession; (b) report to the Sanctions Committee any assets frozen or actions taken in compliance with the prohibition requirements of the relevant UNSCRs, including attempted transactions within 24 hours; (c) The report in referred to in sub-regulation 12(1)(b) above shall be utilized by the Nigeria Sanctions Committee in line with the Committee’s Manual; and

(d) immediately file a Suspicious Transactions Report to the NFIU, including all cases of name matching in financial transactions prior to or after publication or update of the lists for further analysis. (2) A Person who, in good faith, freezes funds, denies disposal thereof, or refuses to provide financial services relating to listed individual, group or entity, or declined to perform any other obligation in compliance with the provisions of Terrorism (Prevention and Prohibition) Act, 2022 and this shall be exempted from any damages or claims, resulting from such actions, including penal, civil, and/or administrative liability. (3) In determining whether funds, assets or other economic resources are controlled by a designated person or entity, the fact that such funds are held in the name of an associate or relation is immaterial. (4) Funds, assets and other economic resources frozen under these Regulations shall be recorded against the names of the owners and beneficial owners for proper management. (5) For the purpose of determining beneficial ownership or control, a designated person or entity is deemed to be the beneficial owner or in control of a legal entity where he or she directly or indirectly, owns or controls, more than 50% of the shares of that entity. Such a company shall be subject to the sanctions’ restriction applicable to the designated person or entity. (6) Subject to the provisions of these Regulations – (a) frozen funds under Resolution 1267 shall be held and the designated person is prohibited from accessing such funds or be provided with financial services except with the approval of the United Nations Security Council Sanction Committee; and (7) frozen funds under Resolutions 1373 shall not be released without authorization from the Nigerian Sanctions Committee and the designated persons shall be prohibited from accessing funds or financial services as long as they remain designated under the Nigeria List. (8) without prejudice to the provisions of sub-regulations 12(1-6), the AttorneyGeneral shall without delay apply to the Court ex-parte for a freezing order – (a) directing financial institutions, Designated Non-Financial Businesses and Professions, other entities, or any person in control of the funds, assets or other economic resources of a designated person or entity to freeze the account; and

(b) freeze funds, assets and other economic resources belonging to the designated person or entity Reference to Lists by Financial Institutions, Relevant Non-Financial Institutions and Law Enforcement and Security Agencies. 13-(1) All natural and legal persons, including financial institutions, Designate Nonfinancial Business and Professions and other entities within Nigeria shall review the UN Consolidated List and the Nigeria List prior to conducting any transaction, undertaking any financial Services or entering into any relationship with any person or entity to ascertain whether or not the name of such a person or entity is on the Lists. (2) Where the name of a person or an entity is confirmed to be on the Lists, the person or entity in possession shall block all funds, assets and any other economic resources, or financial services, identified as; (a) belonging to or connected with the person or entity on the Lists, whether or not such funds are tied to a particular terrorist act, plot or threat. (b) wholly or jointly owned or controlled, directly or indirectly, by designated persons or entities; (c) being derived or generated from funds or other assets owned or controlled directly or indirectly by designated persons or entities; (d) Belonging to persons or entities acting on behalf of or at the direction of, designated person or entities (3) The person or entity in possession of the funds referred to in sub-regulation 13(2) above shall within 24 hours file a “Suspicious Transaction Report” including reports or information on all actions taken to freeze the funds and other economic resources to the Nigeria Financial Intelligence a Unit (“NFIU”) who shall make it available to the Nigeria Sanctions Committee. Update to relevant UN Security Council Committees or third-party requesting countries 14- Pursuant to the action taken under section 54 of the Terrorism (Prevention and Prohibition) Act, 2022 , the Attorney General shall, in respect of actions taken under UNSCR 1267 or UNSCR 1373 freezing measures, communicate to the relevant United Nations Sanctions Committee or to the foreign country or any other third

party from where the request to designate emanated through the Ministry of Foreign Affairs. Monitoring compliance by sector regulators 15- (1) Sector regulators shall - (a) provide clear guidance to financial institutions, Designate Nonfinancial Business and Professions, and other entities on their obligation to take freezing action in accordance with this regulation; (b) Monitor implementation of freezing obligations to ensure compliance through on-site and off-site inspection and provide quarterly report to the Nigeria Sanctions Committee. (c) Identify any funds related to a Listed Person that have been detected and frozen by FIs and DNFBPs, and whether or not relevant reports were submitted to the Nigeria sanctions Committee and the Nigerian Financial Intelligence Unit in line with the provisions of this regulation. (d) provide guidance to financial institutions and other persons or entities, including DNFBPs, that may by holding targeted funds or other assets, on their obligations to respect a de-listing or unfreezing action. (e) impose administrative sanctions against a financial institution, Designate Non-financial Business and Professions, and other entities in breach of immediate freezing obligation and rules against tipping off.

PART IV – FUNDS HELD BY DESIGNATED PERSONS
Dealing with funds held by a designated person 16.-(1) A person shall not deal with funds, assets or other economic resources owned, held or controlled directly or indirectly by a designated person save as provided under these Regulations (2) A person contravenes the provision of sub-regulation 16(1) of the Regulation where he deals with the funds, assets or other economic resources- (i) Knowing: or (ii) having reasonable cause to suspect, that the funds, assets or economic resources were owned, held or controlled by a designated person. (3) In this regulation, a “person” includes a customer, staff, associate or affiliate of the relevant institution or any person or entity connected with the designated person. Report by an institution to the NFIU 17.- (1) Where the institution makes a report to the NFIU under sub-regulations 13(1) and 17(3) of these Regulation, it shall state- (a) the information or other matter on which knowledge or suspicion is based; (b) any information it holds about the person by which the knowledge the person can be identified; and (c) the nature and amount or quantity of funds or economic resources held by the institution for the person at any time up to 5 years prior to the designation being made. (2)Where an institution credits a frozen account in accordance with regulation 22 of these Regulations, it shall promptly report the transaction or financial services provided to the NFIU which shall inform the Nigeria Sanctions Committee. (3)An Institution that fails to comply with the provisions of regulation 17(2) of these Regulations commits an offence.

(4)In this Part, “deal with” means-
(a) In relation to funds-
(i) Use, alter, move, allow access to or transfer:
(ii) Deal with in any other way that would result in any change in volume, amount, location, ownership, possession, character or destination; or (b)In relation to other economic resources exchanged or used to obtain funds, goods, properties or services in any way including by selling, hiring or mortgaging the resources. (5)Upon receipt of report from relevant institutions, the NFIU shall conduct further analysis and disseminate intelligence Report to relevant law enforcement agencies for investigation and prosecution, where applicable.
PART V – MAKING FUNDS, FINANCIAL SERVICES OR ECONOMIC
RESOURCES AVAILABLE TO DESIGNATED PERSON
Prohibition of making funds, financial services or economic resources available to designated persons 18.-(1) A person or entity shall not make available, directly or indirectly, funds or other assets, economic resources, or financial or other related services, available, directly or indirectly, wholly or jointly, for the benefit of designated persons and entities; entities owned or controlled, directly or indirectly, by designated persons or entities; and persons and entities acting on behalf of, or at the direction of, designated persons or entities, unless licensed, 19uthorized or otherwise notified in accordance with the relevant UNSCRs (2) A person or entity who contravenes the provisions of sub-regulation (1) of this Regulation commits an offence where- (a) in the case of funds or financial services, that person knows or ought to have reasonably suspected that the funds or financial services were being made available directly or indirectly, to or for the benefit of a designated person; or (b) in the case of other economic resources, that person knows or ought to have reasonably suspected that the- (i) economic resources were being made available, directly or indirectly, to or for the benefit of a designated person; and (ii) designated person would be likely to exchange the economic resources or use them in exchange for funds, good, or services.

(3) All persons shall also ensure that the accounts, properties or assets are not operated and no financial services are provided to the designated persons or entities. Circumventing prohibitions 19.- (1) It is an offence for a person to knowingly participate in activities the object or effect of which is, directly or indirectly to – (a) circumvent the prohibition in sub-regulation 18 of these Regulations; or (b) enable or facilitate the contravention of the provisions of sub-regulations (1) and (2) of regulation 18 of these Regulations. (2) A person upon being aware of a violation of the provisions of sub-regulations (1) and (2) of regulation 18 of these Regulations shall immediately report the violation to the appropriate law enforcement agency which shall in turn transmit the report to the National Sanctions Committee. (3) It is an offence under these Regulations to warn or in any other way, disclose to a designated person or owner or controller of funds that are subject to the measures in Parts III and V of these Regulation about- (a) the report that a person is required to make under sub-regulation (2) of this Regulation; or (b) any action taken on the report or any other action taken by relevant government institutions pursuant to these Regulations and the Act.

PART VI – CONDITIONS AND PROCEDURE FOR UTILIZATION OF
FROZEN FUNDS
Approval for usage of frozen funds by designated persons and entities under the Nigeria List
20. – (1) An application to utilize monies from frozen funds shall be made to the
Nigeria Sanctions Committee by a designated person or his authorized representative with supporting documents. (2) The Nigeria Sanctions Committee, where necessary, may approve the utilization of the frozen funds, assets or any part thereof or of other economic resources – (a) to meet the basic needs and expenses of a designated person or entity a person or an entity whose funds have been frozen including the amounts required to meet expenditures on food, medical needs and such other general expenses as the Nigeria Sanctions Committee may approve, from time to time; (b) for reasonable professional fees and settlement of expenses, including legal services, bank and related charges; or (c) for any other exceptional expenses that the Nigeria Sanctions Committee is of the view are permitted expenses in accordance with procedures under UNSCR 1373 all successor resolutions. (3) The Nigeria Sanctions Committee shall consider the application and may grant, reduce or refuse the request made in the application as considered reasonable in the circumstance. (4) The Attorney-General through the Minister of Foreign Affairs shall notify the Security Council of the intention to make such payments or to authorize access to the specified amount ten working days prior to such authorization. (5) Where an approval is obtained, the Financial Institution, Designated Nonfinancial Institution or any other person in custody of the frozen funds shall be informed in writing to implement the approval and furnish a report to the Nigeria Sanctions Committee of the action taken. (6) Where an approval is obtained from the UN Sanctions Committee, the Minister of Foreign Affairs shall transmit the approval to the Attorney General who shall, through the Nigeria Sanctions Committee, inform the Financial Institution or any

other person in custody of the frozen funds in writing to implement the approval and furnish a report to the Nigeria Sanctions Committee of the action taken. (7) A designated person or entity on either of the Lists or his representative is entitled to be informed of the approval or rejection of his application in writing. (8) A person or entity whose funds or assets have been frozen may challenge the measure with a view to having the frozen funds or assets reviewed by a court. (9) Without prejudice to the provisions of this regulation, the procedure set out in UNSCR 1373 and all successor resolutions shall be observed. Procedure for the approval and utilization of frozen funds of designated person on the UN List.
21. – (1) On receipt of an application for the utilization of frozen funds in respect of
a designated person on the UN Consolidated List, the Attorney-General through the Minister of Foreign Affairs shall transmit the application to the United Nations Security Council Sanctions Committee to approve the utilization of the frozen fund or any part thereof. (2) Where an approval is obtained from the UN Sanctions Committee, the Minister of Foreign Affairs shall transmit the approval to the Attorney General who shall, through the Nigeria Sanctions Committee, inform the Financial Institution or any other person in custody of the frozen funds in writing to implement the approval and furnish a report to the Nigeria Sanctions Committee of the action taken. (3) A designated person or entity on either of the Lists or his representative is entitled to be informed of the approval or rejection of his application in writing. (4) A person or entity whose funds or assets have been frozen may challenge the measure with a view to having the frozen funds or assets reviewed by a court. (5) Without prejudice to the provisions of this regulation, the procedure set out in UNSCR 1452 and any successor shall be observed.

Receipt of additional funds into frozen accounts
22. – (1) Any sum of monies or funds accruing to the frozen account, including –
(a) interests or other earnings due on the account; (b) payments due under contracts, agreements or obligations that were concluded or arose before the account became a frozen account; or shall be received and credited into a designated account opened for the purpose and shall constitute part of the frozen funds and the relevant Institution shall file a report of the receipt of such additional funds with the NFIU which shall in turn inform the Nigeria Sanctions Committee accordingly. (2) Monies or funds received or credited into a frozen account shall be subject to the provisions and measures contained in Parts III and V of these Regulations. (3) Where there is no existing account for the receipt of funds as provided under this regulation, the Institution shall inform the Attorney-General for appropriate action to be taken in this respect including the creation of an escrow account in appropriate cases. (4) in this Regulation “frozen account” means funds or other economic resources- (a) affected by the provisions and measures under Parts III and V of these Regulations; and (b) held in an account with an Institution by or under the control of a designated person. Application to unfreeze where funds were frozen in error
23. – (1) Where funds or other economic resources were frozen as a result of
similarity in names or as a result of any other error, the person affected may apply to the Nigeria Sanctions Committee to unfreeze the funds. (2)The Nigeria Sanctions Committee shall determine the application not later than 15 working days from the date of receipt of the application. (3)Where it has determined and verified that the funds or other economic resources are frozen in error, the Nigeria Sanctions Committee shall direct the person or entity in custody of the funds frozen to unfreeze immediately and report same to the Committee.

(4)The Nigeria Sanctions Committee shall inform the applicant and the relevant authorities of any decision taken on the application in writing. (5)The Nigeria Sanctions Committee shall inform the UNSC of such determination and unfreezing action.
PART VII – TRAVEL RESTRICTIONS AND ARMS EMBARGO
Travel Ban on Designated Persons
24. – (1) A designated international terrorist, not being a Nigerian citizen, or a
foreign terrorist fighter shall be refused leave to enter, transit through or remain in Nigeria. (2) For the purposes of sub-regulation (1) of this regulation, the Minister of Interior, upon receipt of the list from the Nigerian Sanctions Committee pursuant to the provisions of Regulation 6, shall refuse any application by a designated person or a foreign terrorist fighter for visa to enter or transit through Nigeria. (3) A person’s leave to enter, transit through or remain in Nigeria is cancelled on his becoming a designated international terrorist or a foreign terrorist fighter. (4) Where there exists an international warrant of arrest issued for the arrest of the designated person or a foreign terrorist fighter who has entered Nigeria, the Inspector General of Police or the Director General, State Security Service shall immediately effect the arrest of the person and communicate this to appropriate authorities including the Minister of Foreign Affairs. (5) The Director-General, State Security Service, the Inspector General of Police and the Comptroller-General, Nigeria Immigration Service shall enforce measures including watch list action to prevent a designated person or a foreign terrorist fighter from entering Nigeria or escaping from Nigeria having become designated. (6) A person being a Nigerian citizen, having become a designated person pursuant to the provisions of Regulation 6, shall be prevented from leaving Nigeria until investigation into the activities that led to his designation has been concluded. (7) The Director-General, State Security Service, the Inspector General of Police and the Comptroller-General, Nigeria Immigration Service shall enforce measures

including watch list action to ensure the enforcement of the provisions of subregulation 6 of this regulation. (8) A designated person or a foreign terrorist fighter aggrieved by the implementation of the provisions of this regulation is entitled to seek legal redress. Arms Embargo 25.- A person is guilty of an offence punishable under the Terrorism (Prevention and Prohibition) Act, 2022 , as amended, if he directly or indirectly infringes any of the following United Nations Security Council Resolutions. (a) prohibiting the grant, sale, transfer, supply of military equipment or arms and related materials of all types, directly or indirectly, to any person, entity or body designated a terrorist; (b) prohibiting the grant, sale, supply or transfer of technical assistance related to military activities and to provisions, manufacture, maintenance and use of arms and related materials of all types to any person, entity or body designated a terrorist; © prohibiting the financing or financial assistance related to military activities and to the provision, manufacture, maintenance and use of arms and related materials of all types to any person, entity, group or body designated a terrorist; or (d) prohibiting the participation, knowingly or intentionally, in activities the object or effect of which is to promote the transactions referred to under regulations 1,2,3 and 4 of these regulations, either within Nigeria by a Nigerian national, or by a Nigerian national outside the territory of Nigeria, or use the flag vessels or aircraft flying the flag or registered in Nigeria, or registered in any other territory by a Nigerian national.
PART VIII—INFORMATION AND REPORTING OBLIGATIONS
Dissemination of Lists and issuance of guidelines 26.— (1) The Nigeria Sanctions Committee shall, immediately upon receipt of the Lists, update the Nigeria Sanctions Committee website and circulate the updated List through electronic and surface mails to the relevant law enforcement, regulatory and

supervisory authorities, who shall cause same to be disseminated to reporting Institutions without delay. (2) Notwithstanding the provision of sub-regulation (1) above, a publication of the list on the Nigeria Sanctions Committee website shall be enough notice of circulation or dissemination. (2) The Nigeria Sanctions Committee shall disseminate and circulate the Nigeria List to all points of entry and exit from Nigeria, with necessary clarification notes where applicable, to ensure that travel bans are effected on the listed individuals, groups or entities. (3) The National Security Adviser institute measures to prevent the direct and indirect supply, sale and transfer from Nigeria of arms and related materiel of all types, spare parts and technical advice, assistance or training related to military activities to designated individuals and entities names in the List. (4) The Attorney-General shall issue guidelines for the purpose of effective implementation of the— (a) freezing measures in respect of the funds or economic resources of designated person; (b) prohibition and restriction on travel, visas, and purchase of arms as required in the relevant Security Council Resolutions and in any subsequent Resolutions in respect of a designated person; and (c) prohibition of transactions, provision of financial services or the supply of arms or the conduct of training for designated persons. (5) The Nigeria Sanctions Committee may, on the request by any interested person, provide information as may be required on the procedure adopted by the Nigeria Sanctions Committee (including any review of deletion on the entries made in the UN Consolidated List or the Nigeria List. (6) The Nigeria Sanctions Committee shall access information on UN designations and third parties designations on the relevant websites daily and disseminate available information to relevant authorities.

Information on measures taken pursuant to these Regulations 27.—(1) The Nigeria Sanctions Committee shall upon the application of measures under these Regulations, inform in writing or in any other manner considered appropriate, a designated person of his inclusion on the Lists providing explanations and reasons for the inclusion. (2) The Nigeria Sanctions Committee shall inform a designated person about the possibility of— (a) utilising part of the frozen funds or other resources in accordance with the provisions of these Regulations; and (b) Submitting complaints/applications to the Nigeria Sanctions Committee or to the United Nations Ombudsman or Sanctions Committee in accordance with the provision of Regulation 21 of these Regulations. (3) A person wishing to submit complaints under sub-Regulation 2 (b) of this Regulation may— (a) In the case of a complaint to the Nigeria Sanctions Committee submit a letter of complaint to the Secretariat to the Nigeria Sanctions Committee with relevant supporting documents and reasons for the application. (b)In the case of United Nations Ombudsman or Sanctions Committee submit a letter of complaint with an explanatory note and supporting documents to the Attorney-General who shall transmit the letter to the United Nations Ombudsman or Sanctions Committee through the Ministry of Foreign Affairs, provided that a copy of the compliant shall be deposited at the Secretariat of the Nigeria Sanctions Committee. Information on the Lists 28.—(1) The Lists to which these Regulations apply shall comprise information relating to the designated person or entity for the purpose of determining his or its identity. (2) Information pertaining to a designated person or entity shall, in addition to the Statement of the Case, include, where applicable, the— (a) name of the person, family and pseudo names and titles;

(b) place and date of birth or if a company, the date or registration including the registration number; (c) nationality or address of the registered office; (d) sex (e) addresses (f) occupation or job (g) date of inclusion of names on the Lists; and (h) any other information as may be considered relevant by the Nigeria Sanctions Committee. (3) Designated persons or entities shall be informed of the listing, its reasons and legal consequences, their rights of due process and the availability of delisting procedures including the UN Office of the Ombudsperson or the UN Focal Point mechanism. This shall apply to both designations under Nigerian List and UN Consolidated List Notice of amendment to Lists to be given
29. Where any amendment is made to the Lists, the Nigeria Sanctions
Committee shall—
(a) Inform the relevant authorities of the amendment and the effect of such amendment; (b) Provide the UN Sanctions Committee with any additional information available to the Committee through the Attorney General, including any new information with supporting documents; and (c) Take appropriate measures to notify the Competent Authority in countries concerned of the measures taken by the Committee under these Regulations including any decision to freeze funds or economic resources or the inclusion or deletion of names from the Lists in addition to any steps or actions taken to respond to any direction or request made by the UN Sanctions Committee. Channel of Communication with the United Nations 30.— (1) All communications with the UN Sanctions Committee or the UN Ombudsman shall be by the Attorney General through the Minister of Foreign Affairs.

(2) The Nigeria Sanctions Committee shall prepare and submit necessary reports to the Attorney-General who shall forward same to the UN Sanctions Committee or other Authorities through the Minister for Foreign Affairs. (3) The Attorney-General shall prepare and submit necessary reports at such intervals as may be agreed between Nigeria, the United Nations and other countries or relevant Institutions on the measures taken in Nigeria in the course of application of the United Nations Security Council Resolutions No.1267(1999) and all current and future successor Resolutions, including 1333(2000), 1373 (2001), 1390(2002), 1452(2002), 1455(2003), 1526(2004), 1617(2005), 1735(2006), 1822(2008), 1904(2009), 1988 (2011), 1989 (2011), 2083 (2012) 2133(2014), 2161 (2014), 2170 (2014), 2178 (2014), 2195 (2014), 2199 (2015), 2214 (2015), 2249 (2015), 2253 (2015), 2309 (2016), 2322 (2016), 2331 (2016), 2341 (2017), 2347 (2017), 2354 (2017), 2368 (2017), 2370(2017), 2395(2017), 2396 (2017), 2462(2019), 2482 (2019) and 2617 (2021). Power to Request for Information 31.—(1) The Nigeria Sanctions Committee may request a designated person to provide information concerning— (a) Funds and economic resources owned, held or controlled by the designated person; or (b)Any disposal of such funds or economic resources, whether the disposal occurred before or after the person became a designated person. (2) Where the Nigeria Sanctions Committee believes that it is necessary for the purpose of monitoring compliance with or detecting circumvention of these Regulations, he may request a designated person to provide information about expenditure— (a) by or on behalf of the designated person; and (b)for the benefit f the designated person. (3) The Nigeria Sanctions Committee may request any person in or resident in Nigeria, to provide such information as he may reasonably require for the purpose of— (a) monitoring compliance with, or detecting evasion of these Regulations; (b) obtaining evidence of the commission of an offence under these Regulations;

(c) establishing—
(i) the nature and amount or quantity of any funds or economic resources owned, held or controlled by a designated person; (ii)the nature and amount or quantity of any funds or economic resources made available directly or indirectly to or for the benefit of a designated person. (iii) the nature of any financial services provide to, or financial transactions entered into by a designated person. . (4) A request may include a continuing obligation to keep the Nigeria Sanctions Committee informed as circumstances change or on such regular basis as he may specify. Failure to comply with Request for Information 32.—(1) A person who— (a) refuses or fails within the time and in the manner specified (or if no time has been specified, within a reasonable time) to comply with any request made under this Part; (b)knowingly or recklessly gives any information or produces any document which is false in a material particular in response to such a request; (c) with intent to evade the provisions of this Part, destroys, mutilates, defaces, conceals or removes any document; or (d)willfully obstructs the Attorney-General and the Nigeria Sanctions Committee in the exercise of his powers under this Part, commits an offence. (2) Under this Regulation, the phrase, “reasonable time” means 24 hours but not later than 72 hours provided that the Attorney-General may in

appropriate cases extend the period of time within which to comply with the provisions of this Regulation. Co-operation with domestic or international investigations
33. The Attorney-General may take such steps as he considers appropriate
to co-operate with any investigation in Nigeria or elsewhere, relating to the funds, economic resources or financial service or financial transactions of a designated person. General power to disclose information
34. The Attorney-General may disclose any information obtained in the
exercise of his powers under these Regulations (including any document so obtained and any copy or extract made of any document so obtained) to the— (a) relevant authorities in Nigeria; and (b) competent authority in any foreign State concerned with measures taken under these Regulations. Unlawful disclosure of Information 35.—(1) A person who in the course of his duties knows or is in possession of any information submitted or exchanged pursuant to the provisions of these Regulations, shall not disclose such information in any form whatsoever, including the disclosure of the source of the information except for the purpose of implementing these Regulations. (2) the prohibition on disclosure in sub-regulation (1) of this Regulation shall continue even after the termination of the duties of the person.

PART IX—PENALTIES AND SANCTIONS
Penalties
36.—(1) The following penalties shall be imposed by sector regulators where entities under their supervision are in violation of any of the provisions of this Regulation:
a. Administrative penalties of no less than 1,000,000 (One Million Naira) and 25,000,000 (Twenty-Five Thousand Naira) for each day of violation. b. Banning the violator from working in the sector related to the violation for the period determined by the Sector Regulator.
c. Constraining the powers of the Board members, supervisory or executive
management members, managers or owners who are proven to be responsible of the violation including the appointment of temporary inspector. d. Suspend Managers, board members and supervisory and executive management members who are proven to be responsible of the violation for a period to be determined by the Supervisory Authority or request their removal. e. Suspend or restrict the activity or the profession for a period to be determined by the supervisory authority. f. Cancel the License. (2) Notwithstanding the provisions of sub-Regulation (1) of this Regulation, Sector Regulators shall apply penalties provided in the Money Laundering (Prevention and Prohibition) Act, 2022, Terrorism (Prevention and Prohibition) Act 2022 and any other applicable Law or Regulations issued by the AttorneyGeneral of the Federation or the sector regulators. Sanctions 37.— In the case of repeated violations of any of the provisions of these Regulations by an Institution, entity or body corporate, the Attorney-General, on the recommendation of the Nigeria Sanctions Committee shall apply sanctions as may be deemed appropriate in furtherance of the Terrorism (Prevention and Prohibition) Act, 2022 and the Money Laundering (Prevention and Prohibition) Act, 2022.

PART X—MISCLELLANEOUS
Revocation of the Terrorism Prevention (freezing of International Terrorists Funds and Other Related Measures) Regulations, 2013 38.—(1) The Terrorism Prevention (freezing of International Terrorists Funds and Other Related Measures) Regulations, (S.I. No.29) 2011 is hereby revoked. (2) The revocation of the Regulations 33pecialized in sub-regulation (1) of this Regulation shall not affect anything done or purported to be done under or pursuant to the revoked Regulations. Guidelines for Effective Implementation of United Nations Security Council Resolutions
39. The provisions of the Schedule to these Regulations (Guidelines for
Effective Implementation of United Nations Security Council Resolutions on Terrorism and Terrorist Financing) shall be complied with by all relevant regulatory and reporting Institutions.
40. In these Regulations—
“Account” means a facility or arrangement by which a Financial Institution— (a) accepts deposits of currency; (b) allows withdrawals of currency or transfers into or out of the account; (c) pays cheques or payment orders drawn on a Financial institution or cash dealer by a person or collect cheques or payment orders on behalf of a person; or (d)supplies a facility or any arrangement for a safe deposit box; “Attorney-General” means the Attorney-General of the Federation and Minister of Justice; “Beneficiary” includes a natural or legal person or any other form of legal arrangement identified by the originator as the receiver of the requested wire transfer:
“Beneficial owner” refers to –
(a)the natural person who ultimately owns or controls a customer; (b)the natural person on whose behalf a transaction is being conducted;

and
(a) a person who exercises ultimate effective control over a legal person or arrangement; “Business relationship” means an arrangement between a person and a Financial Institution or Designated Non-Financial Institution for the purpose of concluding a transaction; “Central Bank”means the Central Bank of Nigeria; “Competent Authority” means the body or person designated by a member State of the United Nations for the purpose of enforcing Resolution 1373 (2001) and related Resolutions of the UN Security General; “Consolidated List” means – (a)the List prepared and adopted by the UN Sanctions Committee with respect to Al-Qa’eda; Osama Bin Ladin, Taliban and all persons and entitles linked with them; and (b)the List compiled by the United Nations based on actions taken by countries and international or regional organizations to implement other Security Council Resolutions, including Resolution 1373 (2001); “Correspondent banking” means the provision of banking services by one bank (the correspondent bank) to another bank (the respondent bank); “Designated Non-Financial Businesses and Professions” has the same meaning as defined in the Money Laundering (Prevention and Prohibition Act), 2022 “designated person” means a person referred in Regulation 2 (a) of these Regulations; “designee” means a designated person; “economic resources” means assets of whatever type; whether tangible or intangible, movable or immovable, real or personal, including assets which are not considered as money but can be used to obtain any monies, commodities or services; “Financial Institution” include banks, body corporates, associations or group of persons, whether corporate or incorporate which carries on the business of investment and securities, virtual asset service providers, a discount house,

insurance institution, debt factorization and conversion firm, bureau de change, finance company, money brokerage firm whose principal business includes factoring, project financing, equipment leasing, debt administration, fund management, private ledger service, investment management, local purchase order financing, export finance, project consultancy, financial consultancy, pension funds management and such other business as the Central Bank or other appropriate regulatory authorities may from time to time designate; “Financial Services” are the economic services provided by the finance industry, which encompasses a broad range of organizations that manage money, including credit unions, banks, credit card companies, insurance companies, accountancy companies, consumer finance companies, stock brokerages, investment funds and some government sponsored enterprises; “Financial transactions” are transactions which involves money or payment, such as the act of depositing money into a bank account, borrowing money from a lender, or buying or selling goods or property; “Freeze” means to prohibit the transfer, conversion, disposition, alteration, use of dealing with funds in any way that would result in change of volume, amount or location, ownership or possession, character, destination or movement of funds or other assets on the basis of and of the duration of or the validity of an action initiated by a competent authority or a court under a freezing mechanism. The frozen funds or other assets remain the property of the person or entity that held an interest in the specified funds or other assets at the time of the freezing and may continue to be administered by the financial institution or other arrangements designated by such person or entity prior to the institution of an action under a freezing mechanism; and “frozen” shall be similarly construed; “Funds”or “other assets” means any assets, of every kind, whether corporeal or incorporeal, tangible or intangible, physical or virtual, movable or immovable, however acquired, and legal documents or instruments in any form, including electronic or digital, evidencing title to, or interest in the assets; including financial assets, economic resources, property of every kind,

bank credits, travellers cheques, bank cheques, money orders, shares, securities, bonds, drafts, or letters of credit, and any interest, dividends or other income on or value accruing from or generated by such funds or other assets; “Immediately” means spontaneous, instantly, rapid, straightaway, take action in a timely manner, without delay but not later than 24 hours; “Institution” means financial institutions and designated non-financial institutions as defined in these Regulations or any other law; “International Resolutions” means the United Nations Security Council Resolutions No. 1267 (1999), 1333 (2000), 1373 (2001), 1390 (2002), 1452 (2002), 1455 (2003), 1526 (2004), 1617 (2005), 1735 (2006), 1822 (2008), 1904 (2009) 2133(2014), 2161 (2014), 2170 (2014), 2178 (2014), 2195 (2014), 2199 (2015), 2214 (2015), 2249 (2015), 2253 (2015), 2309 (2016), 2322 (2016), 2331 (2016), 2341 (2017), 2347 (2017), 2354 (2017), 2368 (2017), 2370(2017), 2395(2017), 2396 (2017), 2462(2019) and 2482 (2019)and other relevant successor Resolutions; “International terrorists group” means any group, body or organization declared by the President under section 9 of the Terrorism (Prevention and Prohibition) Act, 2022to be an International terrorist group or by the UNSC Sanctions Committee; “May”includes “shall” for the purpose of the implementation of the United Nations Security Council Resolutions 1267; “Money Service Business”includes currency dealers, money transmitters, cheque cashers, and issuers of travelers’ cheques, money orders or stored value; “Nigerian Financial Intelligence Unit” or NFIU “Nigerian Financial Intelligence Unit (NFIU)”refers to the central unit responsible for the receiving, requesting, analyzing and disseminating to the competent

authorities disclosures of financial information concerning the suspected proceeds of crime and potential financing of terrorism; “Nigeria Sanctions Committee” means Nigerian Sanctions Committee to be constituted under Part II of these Regulations to provide general policy guidelines for the implementation of the provisions of the Act and these Regulations and shall be the central body for the effective implementation of the United Nations Security Council Resolutions; “Ombudsman” means the person appointed by the Secretary- General of the United Nations to provide assistance to the Sanctions Committee upon reviewing the applications for deleting the names of persons or entities from the Consolidated List; “Other Entities” Include Non-Profit Organisations, Virtual Asset Service Providers. “Persons” include all legal and natural persons, including financial Institutions, Designated Non-financial Businesses and Professions, NonProfit Organisations, Virtual Asset Service Providers. “Politically exposed persons (‘PEPs’)” includes – (a)individuals who are or have been entrusted with prominent public functions by a foreign country, for example Heads of State or Government, senior politicians; senior government, judicial or military officials; senior executives of State owned corporations and important political party officials; (b)individuals who are or have been entrusted domestically with prominent public functions, for example Heads of State or of Government, senior politicians; senior government, judicial or military officials; senior executives of State owned corporations and important political party officials; and (c) persons who are or have been entrusted with a prominent function by an international organization and includes members of senior management

such as directors, deputy directors and members of the board or equivalent functions other than middle ranking or more junior individuals; “Proceeds” means property derived from or obtained, directly or indirectly through the commission of an offence; “Property” means assets of every kind, whether corporeal or incorporeal, moveable or immoveable, tangible or intangible and legal documents or instruments evidencing title to or interest in such assets’ “Public Officers” means individuals who are or have been entrusted with prominent public function, both within and outside Nigeria and those associated with them; “Regulators” means competent regulatory authorities responsible for ensuring compliance of Financial Institutions and Designated NonFinancial Institutions with requirements to combat money laundering and terrorism financing; “regulatory or supervisory authority”means the regulatory body in relation to any institution or sphere of activity regulated by law and where there are more than one such bodies, it means the regulatory body with the mandate to sanction or punish erring institutions or persons engaged in the activity; “relevant authorities” includes appropriate regulatory authorities, law enforcement agencies, the Federal Ministry of Justice, Ministry of Interior, Ministry of Defence, Ministry of Foreign Affairs, the Nigerian Immigration Service and any other person or entity that has responsibility under the Act, any law, rule, regulations or directions for carrying out counter terrorism activities; “UN Sanctions Committee” means the committee established according to the UN Security Council Resolution No. 1267 (1990) and other successor or future resolutions with respect to the terrorist activities of groups, indviduals and entities mentioned in the resolutions and all persons and entities linked with them.

“Sector regulators” means the Government regulatory authorities or bodies designated to oversee, monitor and control the activities of a Financial Institutions, Designated Non-Financial Businesses and Professions and Other Entities; “Shell bank” means a bank that is not physically located in country in which it is incorporated and licensed and which is unaffiliated with a regulated financial Group that is subject to effective consolidated supervision; “Suspected international terrorist” means a person declared by the president under section 9 of the act be a suspected international terrorist; “Suspicious” means a matter which is beyond mere speculations and is based on some foundation; “Terrorism”, “terrorist” and “Terrorist Organization” shall have the respective meanings ascribed to them under the Act; “Terrorism Financing” shall have the meaning ascribed to it under the Act; “Transaction” Means – (a) Acceptance of deposit and other repayable funds from the public; (b)Lending; (c) Financial leasing ; (d)Money Transmission service ; (e) Issuing and managing means of payment (for example, credit and debit cards, cheques, travelers cheque and banker’s drafts, etc); (f) Financial guarantees and commitment ; (g)Trading for account of costumer (spot-forward, swaps, future options, etc.) in (i)Money market instrument (cheques, bills CDs, etc); (ii) Foreign exchange; (iii) Exchange interest rate and index instruments; (iv) Transferable securities; and (v) Commodity future trading;

(h) Participation in capital markets activities and provision of financial service related to such issue; (i) Individual and collective portfolio management; (j) safe-keeping and administration of cash or liquid securities on behalf of clients; (k) Life insurance and all other insurance related matter; and (l) Money Changing “The Act” means the Terrorism (Prevention and Prohibition) Act, 2022; “third part” includes regional organizations” “ UNSC” means United Nations Security Council ; and “Wire Transfer “means any transaction carried out on behalf of a natural person or legal originator through a financial institution by electronic means with a view to making an amount of money available to a beneficiary person at another financial institution, irrespective of whether the originator and the beneficiary are the same person.
41. These Regulations may be cited as the Regulation For The Implementation Of
Targeted Financial Sanctions On Terrorism, Terrorism Financing and Other Related Measures, 2022. .

SCHEDULE
Schedule 1
1267 (1999), 1333 (2000), 1363 (2001), 1373 (2001), 1390 (2002), 1452 (2002), 1455 (2003), 1526 (2004), 1617 (2005), 1730 (2006), 1735 (2006), 1822 (2008), 1904 (2009), 1988 (2011), 1989 (2011), 2083 (2012) 2133(2014), 2161 (2014), 2170 (2014), 2178 (2014), 2195 (2014), 2199 (2015), 2214 (2015), 2249 (2015), 2253 (2015), 2309 (2016), 2322 (2016), 2331 (2016), 2341 (2017), 2347 (2017), 2354 (2017), 2368 (2017), 2370(2017), 2395(2017), 2396 (2017), 2462(2019), 2482 (2019), 2617 (2021) and all successor resolutions
Schedule 2
STANDARD FORM FOR LISTING OF INDIVIDUALS ON THE NIGERIA SANCTIONS LIST Members of the Nigeria Sanctions Committee are requested to provide the following information to allow for the accurate and positive identification of the individual. Please leave blank any fields for which information in not available. For additional information or assistance in completing the form, please contact the Secretariat of the NSC at: info@nfiu.gov.ng, telephone number 09097303256 I.A. KEY IDENTIFYING INFORMATION Full name Name components (Please write each part of the name on separate rows. If there are more than eight components, please describe in comments. The aim of this section is to ensure that each part of the full name is accurately identified regardless of national naming conventions, so that, for example, last names are not mistaken for first names and vice versa, which affects the accuracy of matching the names. ) Type of name component (Please describe each part of the name as, for example, first name, middle name, last name, family name, maiden name, geographical reference, religious title, name of father/grandfather/great-grandfather, name of mother, name of tribe or honorific pre- or postfix.) 1. 2. 3. 4. 5. 6. 7. 8. Comments Full name in original script (if not Latin) Language/Type of original script (for example, Chinese, Cyrillic, Arabic, Pashtu) Full name in other scripts (Not original script but found in official documents. Please indicate script in parenthesis after for each name.) Birth data Place (street, city, state/province, country):

Day: Month: Year:
Alternative birth data (related to the primary name, not other aliases) Place (street, city, state/province, country):
Day: Month: Year:
Place street, city, state/province, country):
Day: Month: Year:
Place (street, city, state/province, country):
Day: Month: Year:
Nationality or citizenship(s) (For previous, or new, add date when granted, revoked, annulled, withdrawn, if known.) Current: Dates:
Previous: Dates:
Country of residence
Address (Please provide dates at address, if known) Current (street, city, state/province, country): Dates:
Previous (street, city, state/province, country): Dates:
Location (List operational areas or frequented locations, if different from address) Current (street, city, state/province, country): Dates:
Previous (street, city, state/province, country): Dates:
I.B. IDENTITY AND TRAVEL DOCUMENTS
Please leave blank any fields for which information in not available. Please provide copies of documents where possible. Please indicate whether documents were issued in the name specified in section I.A above or issued under a different identity/name specified on the next page in section I.C. Please make the linkage between the documents, the names and dates/places of birth as clear as possible. Please also indicate here other identification information for which no document was issued e.g., NIN, BVN Document type (for example, passport, driver’s license, national identity card, voter’s card, birth certificate, residency permit, social security card,) Document number Issued by (authority) Issued at (street, city, state/province, country) Issue date Day: Month: Year:
Expiry date Day: Month: Year:
Issued to (Name in same script as in document, Please indicate the script in parenthesis.) Place and date of birth as documented

Place (street, city, state/province, country):
Day: Month: Year:
Nationality in document
Additional information or comments
Document type (for example, passport, driver’s license, national identity card, voter’s card, birth certificate, residency permit, social security card,) Document number Issued by (authority) Issued at (street, city, state/province, country)) Issue date Day: Month: Year:
Expiry date Day: Month: Year:

Issued to (Name in same script as in document, Please indicate the script in parenthesis.) Place and date of birth as documented

Place (street, city, state/province, country)):
Day: Month: Year:
Nationality in document
Additional information or comments
Document type (for example, passport, driver’s license, national identity card, voter’s card, birth certificate, residency permit, social security card,) Document number Issued by (authority) Issued at (street, city, state/province, country)) Issue date Day: Month: Year:
Expiry date Day: Month: Year:
Issued to (Name in same script as in document, Please indicate the script in parenthesis.) Place and date of birth as documented

Place (street, city, state/province, country)): Day: Month: Year:
Nationality in document
Additional information or comments

I.C. ALIASES/AKAS
Please make and fill in as many copies of this page as needed. Please use a separate sheet for each AKA. Please leave blank any fields for which information in not available. Please indicate which documents (if any) were issued in the name specified in this section. Please make the linkage between the documents, the names and dates/places of birth as clear as possible. Alias/Also-Known-As (AKA) Name AKA components (Please write each part of the AKA on separate rows. If there are more than eight components, please describe in comments. The aim of this section is to ensure that each part of the AKA is accurately identified regardless of national naming conventions, so that, for example, last names are not mistaken for first names and vice versa.) Type of component (Please describe each part of the AKA as, for example, first name, middle name, last name, family name, maiden name, geographical reference, religious title, name of father/grandfather/great-grandfather, name of mother, name of tribe or honorific pre- or postfix.) 1. 2. 3. 4. 5. 6. 7. 8. Comments:
AKA in original script (if not Latin)
Language/Type of original script (for example, Chinese, Cyrillic, Arabic, Pashtu) AKA in other scripts (Not original script but found in official documents. Please indicate script in parenthesis after for each name.) Type of AKA A separate identity Name variation Spelling variation Nickname Nom-de-guerre Former legal name Other, explain:
Is this AKA sufficient in itself for accurate and positive identification, i.e., a “good quality” also-known-as name found in official documents (a nom de guerre, nickname or other informal pseudonym generally would not be sufficient in itself to allow for positive identification but may still be useful to help determine if a possible match triggered by other identifier information is accurate and will be included on the Nigeria List as a “low quality” aka) Yes No Please include any birth data, nationality, address and travel or identification documents linked to this AKA. For example, an individual may have several passports under different names and including varying identifying data. Birth data (related to this name) Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship(s)
(related to this name)
Dates (current and previous):
States of residence
(related to this name)
Address (related to this name)
Dates (current and previous):
Identity and travel documents (Related to this name.)
Document types, numbers, issuing authorities, comments:
Any additional information

I.D. - OTHER INFORMATION
Title(s) (for example, honorary, professional, religious, academic or other title or hereditary status) Employment / Occupation (please provide dates and nature of employment, in particular regarding positions held in listed groups, undertakings or entities) Marital status Status Wanted / Subject to arrest warrant/Indicted Yes No ….Not Known If yes, please explain:
Detained (please indicate whether individual is in detention, custody, or prison - if possible, please provide the date, location and circumstances of detention, and the date of likely release) Yes No ….Not Known If yes, please explain:
Convicted / Sentenced (please indicate whether the individual has been convicted, sentenced or has any other relevant legal status and provide explanation, including details on sentence, type of offense and the date of conviction/sentence and of likely release or other foreseeable consequences such as deportation or extradition proceedings) Yes No ….Not Known If yes, please explain:
Other (please provide information on any other legal action taken by or against the individual concerned including previous incarcerations and/or deportations or release from prison or if the individual is at large or a fugitive) Yes No ….Not Known If yes, please explain:
Existing INTERPOL Notices (please indicate if there are any INTERPOL notices issued for the individual at the request of your authorities) Yes No ….Not Known If yes, please explain:
Can this information be released publicly or provided to a Member State(s) upon request? No Can be released publicly Can be provided to Member State upon request Other supplementary information Names of parents Father’s name Mother’s name I.E. – PHYSICAL DESCRIPTION (these details may be used for an INTERPOL-UNSC Special Notice) Height (cm) Eye colour Weight (kg) Hair colour Build (for example, heavy build) Complexion Male/Female Photograph, sketch, computer image attached? Yes No If yes, type(s):
Other biometric identifiers attached?
(for example, fingerprints, DNA code, iris scan or digital facial image Yes No If yes, type(s):
Distinguishing marks and other physical characteristics (for example, scars, tattoos, missing fingers) Tribal / ethnic background Languages spoken (languages in which the individual is known to converse - please indicate whether native, fully competent or limited skills) I.F. – OTHER IDENTIFYING INFORMATION NOT SPECIFIED ABOVE

I.F. – OTHER IDENTIFYING INFORMATION NOT SPECIFIED ABOVE
II. BASIS FOR LISTING
Members of the NSC are requested to indicate in one or more of the fields below the association between the individual inscribed in section I of this form and JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga. Please include the permanent reference number(s) of those names which the individual is associated with that already appear on the ISIL (Da’esh) and Al-Qaida Sanctions List. In the event of the designation of this individual by the NSC, the information provided will be used for the development of the narrative summary of reasons for listing to be published on the NSC’s website. (a) Participating in the financing, planning, facilitating, preparing, or perpetrating of acts or activities by, in conjunction with, under the name of, on behalf of, or in support of JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof.

Name(s) and permanent reference number(s) on the ISIL (Da’esh)Al-Qaida Sanctions List (if applicable):
(b) Supplying, selling or transferring arms and related material to JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof.
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(c) Recruiting for JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof.
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(d) Otherwise supporting acts or activities of JAS, ISWAP, Ansaru, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof.
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(e) Other acts or activities indicating association with JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof .• Name and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
Nature of such acts or activities:

III. STATEMENT OF CASE
The statement of case shall be releasable, upon request, except for the parts a Member of the NSC identifies as being confidential to the NSC, and may be used to develop the narrative summary of reasons for listing. III.A. STATEMENT OF CASE (RELEASABLE UPON REQUEST) The statement of case should provide as much detail as possible on the basis(es) for listing, including: (i) specific information supporting a determination that the individual meets the criteria above; (ii) the nature of the information, for example, intelligence, law enforcement, judicial, media, and admissions by subject; and (iii) additional information or documents provided with the submission. States should include details of any connection between the individual proposed for listing and any currently listed individual or entity. III.B. PARTS OF STATEMENT OF CASE IDENTIFIED AS BEING CONFIDENTIAL TO THE COMMITTEE

IV. IDENTITY OF DESIGNATING STATE
NSC Member Organization/Agency proposing a new listing shall specify if the NSC or the Secretariat may not make known the Member Organization/Agency name. Specify if the NSC or the Secretariat:
May make known your Organization/Agency
May not make known your Organization/Agency
V. POINT OF CONTACT
The individual(s) below may serve as a point-of-contact for further questions on this submission:
(THIS INFORMATION SHALL REMAIN CONFIDENTIAL) Name: Position/Title:
Contact details:
Office/Organization:
Address:
Telephone number:
Fax number:
E-mail address:
STANDARD FORM FOR LISTING OF ENTITIES AND UNDERTAKINGS ON THE NIGERIA SANCTIONS LIST Members of the Nigeria Sanctions Committee are requested to provide the following information to allow for the accurate and positive identification of the individual. Please leave blank any fields for which information in not available. For additional information or assistance in completing the form, please contact the Secretariat of the NSC at: info@nfiu.gov.ng, telephone number 09097303256 I.A. KEY IDENTIFYING INFORMATION Full name Full name in original script (if not Latin) Language/Type of original script (for example, Arabic) Full name in other scripts (Not original script but found in official documents. Please indicate script in parenthesis after for each name.) Name components (Please write each part of the name on separate rows. If there are more than five components, please describe in comments. The aim of this section is to ensure that each part of the full name is accurately identified regardless of national naming conventions.) Type of name component (Please describe each part of the name as, for example, General name component, legal basis entity, acronym of legal basis, others, please describe) 1. 2. 3. 4. 5.

Comments
Acronym (if applicable)
Type of entity 1. Company, partnership or other business entity
2. Not-for-profit organization or nongovernmental organization
3. Trust, Foundation, Fund or charity undertaking
4. Other Please Specify:
Registration information Registration number Registration authority Registered business/trade name Date of incorporation/establishment Day: Month: Year:
Registered principal address
Phone
Fax numbers
Email
Additional information
Licenses/certificates Type of license
License number
Issuing Authority
Issuing date and expiry date
Establishment/Headquarters Place (street, city, state/province, country):
Day: Month: Year:
Operational areas Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):
Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):
Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):
Addresses
(if applicable)
Current (street, city, state/province, country): Dates:
Previous (street, city, state/province, country):
Dates:
I.B. ALIASES/AKAS/FKAS
Please leave blank any fields for which information in not available. Also-Known-As (AKA) (including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(if applicable)
(in Latin script):
Original script (if not Latin):
Indicate script (for example, Arabic):
Other scripts (if applicable):
Other information relevant to this AKA

Also-Known-As (AKA)
(including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(if applicable) Original script
Indicate script (for example, Arabic):
Other scripts (if applicable):
Other information relevant to this AKA
Also-Known-As (AKA)
(including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(if applicable) Original script
Indicate script (for example, Arabic):
Other scripts (if applicable):
Other information relevant to this AKA
I.C. Owners, directors, managers and officers Please leave blank any fields for which information in not available. Owners, directors, managers and officers Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship (current and past, add dates when granted, revoked, annulled, withdrawn, if known) State of Origin States of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information Owners, directors, managers and officers Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name

Original script
Indicate script (for example, Arabic):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship (current and past, add dates when granted, revoked, annulled, withdrawn, if known) State of Origin State of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information Owners, directors, managers and officers Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship (current and past, add dates when granted, revoked, annulled, withdrawn, if known) State of Origin States of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information I.D. Organizational linkages, associated and affiliated groups, entities and undertakings Please describe all branches, subsidiaries, parent organization and/or sister branches. Please leave blank any fields for which information in not available. Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name

Original script
Indicate script (for example, Arabic):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Type, activities (Current and past, dates)
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):
Registration and other numbers
(describe nationality, type, issued by, issued at, issue date, issued to, comments) Financial information (known assets, major funding sources) AKAs (include AKAs in original/other scripts (describe), type of AKAs, any additional information) Any other relevant information Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Type, activities (Current and past, dates)
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):
Registration and other numbers
(describe nationality, type, issued by, issued at, issue date, issued to, comments) Financial information (known assets, major funding sources) AKAs (include AKAs in original/other scripts (describe), type of AKAs, any additional information) Any other relevant information Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Type, activities (Current and past, dates)
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):
Registration and other numbers
(describe nationality, type, issued by, issued at, issue date, issued to, comments) Financial information (known assets, major funding sources) AKAs (include AKAs in original/other scripts (describe), type of AKAs, any additional information)

Any other relevant information
I.E. OTHER INFORMATION
Status In business/operation
Bankrupted or insolvent
Dissolved or ended
Other Describe:
Existing INTERPOL Notices Yes No …. Not Known If yes, please explain:
Website address
I.F. FINANCIAL INFORMATION
Known assets
Funds
Value
Bank account
Bank ID
Stocks, bonds and other financial assets
Value
Category and term
Regulators
Property
Value
Address
Registration number
Registration
Authority
Other assets and economic resources
Value
Category
Major funding sources
Donations
Proceeds of crimes
Others, please explain:
I.G. OTHER INFORMATION NOT SPECIFIED ABOVE

II. BASIS FOR LISTING
Members of the NSC are requested to indicate in one or more of the fields below the association between the entity inscribed in section I of this form and JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga. Please include the permanent reference number(s) of those names which the entity is associated with that already appear on the ISIL (Da’esh) and Al-Qaida Sanctions List. In the event of the designation of this individual by the NSC, the information provided will be used for the development of the narrative summary of reasons for listing to be published on the NSC’s website. (a) Participating in the financing, planning, facilitating, preparing, or perpetrating of acts or activities by, in conjunction with, under the name of, on behalf of, or in support of JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;

Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(b) Supplying, selling or transferring arms and related material to JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(c) Recruiting for JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(d) Otherwise supporting acts or activities of JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(e) either owned or controlled, directly or indirectly, by, or otherwise supporting, any individual, group, undertaking or entity associated with JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida or ISIL, including on the ISIL (Da’esh) and Al-Qaida Sanctions List .• Name and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(f) Other acts or activities indicating association with JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof .
Name and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
Nature of such acts or activities:

III. STATEMENT OF CASE
The statement of case shall be releasable, upon request, except for the parts a Member of the NSC identifies as being confidential to the NSC, and may be used to develop the narrative summary of reasons for listing. III.A. STATEMENT OF CASE (RELEASABLE UPON REQUEST) The statement of case should provide as much detail as possible on the basis(es) for listing, including: (i) specific information supporting a determination that the entity/undertaking meets the criteria above; (ii) the nature of the information, for example, intelligence, law enforcement, judicial, media, and admissions by subject; and (iii) additional information or documents provided with the submission. States should include details of any connection between the entity/undertaking proposed for listing and any currently listed individual or entity. III.B. PARTS OF STATEMENT OF CASE IDENTIFIED AS BEING CONFIDENTIAL TO THE COMMITTEE

IV. IDENTITY OF DESIGNATING STATE
NSC Member Organization/Agency proposing a new listing shall specify if the NSC or the Secretariat may not make known the Member Organization/Agency name. Specify if the NSC or the Secretariat:
May make known your Organization/Agency
May not make known your Organization/Agency
V. POINT OF CONTACT
The individual(s) below may serve as a point-of-contact for further questions on this submission:
(THIS INFORMATION SHALL REMAIN CONFIDENTIAL) Name: Position/Title:
Contact details:
Office/Organization:
Address:
Telephone number:
Fax number:
E-mail address:
STANDARD FORM FOR LISTING OF GROUPS ON THE
NIGERIA SANCTIONS LIST
Members of the Nigeria Sanctions Committee (NSC) are requested to provide the following information to allow for the accurate and positive identification of the individual. Please leave blank any fields for which information in not available. For additional information or assistance in completing the form, please contact the Secretariat of the NSC at: info@nfiu.gov.ng, telephone number 09097303256. I.A. KEY IDENTIFYING INFORMATION Full name Language/Type of original script (for example, Arabic) Comments Acronym (if applicable) Operational areas Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):
Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):

Place (street, city, state/province, country):
Time frame (Month/Year —Month/Year):
Addresses
(if applicable)
Current (street, city, state/province, country):
Dates:
Previous (street, city, state/province, country): Dates:
I.B. ALIASES/AKAS/FKAS
Please leave blank any fields for which information in not available. Also-Known-As (AKA) (Including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(If applicable) Original script
Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Other information relevant to this AKA
Also-Known-As (AKA)
(Including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(If applicable) Original script
Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Other information relevant to this AKA
Also-Known-As (AKA)
(Including Formerly-Known-As (FKA) names) Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Type of AKA Name variation Spelling variation Formerly-Known-As (FKA) Other, explain:
Acronym
(If applicable) Original script
Indicate script (for example, Arabic):
Other scripts (if applicable):
Other information relevant to this AKA
I.C. Founders, leaders and other key figures Please leave blank any fields for which information in not available. Founder, leader, associate or other key figure Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name

Original script
Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Alternative dates or places of birth
(please explain)
Place (street, city, state/province, country):
Day: Month: Year:
Place (street, city, state/province, country):
Day: Month: Year:
Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship (current and past, add dates when granted, revoked, annulled, withdrawn, if known) State of Origin States of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (Include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information Founder, leader, associate or other key figure Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United) Full name Original script Indicate script (for example, Arabic, Chinese, Russian):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenships (current and past, add dates when granted, revoked, annulled, withdrawn, if known) States of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (Include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information Founder, leader, associate or other key figure

Designation
Number/PRN
(Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Birth data Place (street, city, state/province, country):
Day: Month: Year:
Nationality, citizenship (current and past, add dates when granted, revoked, annulled, withdrawn, if known) States of residence Address or location (current and past) Place (street, city, state/province, country) and date (day, month, year):
Identity and travel document
(describe nationality, type, issued by, issued at, issue date, issued to, place and date of birth as documented) Physical description (male/female, tribal/ethnic background, other details) AKAs (Include alias in original/other scripts (describe), type of AKAs (good or low quality), birth data and nationality under each AKAs, any additional information) Any other relevant information I.D. organizational linkages, associated and affiliated groups, entities and undertakings Please describe all branches, subsidiaries, parent organization and/or sister branches. Please leave blank any fields for which information in not available. Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):
Financial information
(Known assets, major funding sources)
AKAs (Include AKAs in original/other scripts (describe), type of AKAs, any additional information) Any other relevant information Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):

Financial information
(Known assets, major funding sources)
AKAs (include AKAs in original/other scripts (describe), type of AKAs, any additional information) Any other relevant information Associated and affiliated groups, entities, undertakings Designation Number/PRN (Designation Number/Permanent Reference Number if listed by the United Nations) Full name Original script Indicate script (for example, Arabic):
Other scripts (if applicable):
Establishment data
(multiple, if applicable)
Place (street, city, state/province, country) and date (day, month, year):
Address or location
(current and past)
Place (street, city, state/province, country) and date (day, month, year):
Financial information
(known assets, major funding sources)
AKAs (include AKAs in original/other scripts (describe), type of AKAs, any additional information) Any other relevant information I.E. OTHER INFORMATION Status Open and active Clandestine Merged with which entity:
Splintered from which entity:
Banned/illegal
Existing INTERPOL
Notices (please indicate if there are any INTERPOL notices issued for the group at the request of your authorities) Yes No Not Known If yes, please explain:
Website address
I.F. FINANCIAL INFORMATION
Known assets
Funds
Value
Bank
Account number
Stocks, bonds and other financial assets
Value
Category and term
Regulators
Property
Value
Address
Tittle

I.F. FINANCIAL INFORMATION
Registration number
Registration
Authority
Other assets and economic resources
Value
Category
Major funding sources
Donations
Proceeds of crimes
Others, please explain:
I.G. OTHER INFORMATION NOT SPECIFIED ABOVE

II. BASIS FOR LISTING
Members of the NSC are requested to indicate in one or more of the fields below the association between the group inscribed in section I of this form and JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga. Please include the permanent reference number(s) of those names which the group is associated with that already appear on the ISIL (Da’esh) and Al-Qaida Sanctions List. In the event of the designation of this individual by the NSC, the information provided will be used for the development of the narrative summary of reasons for listing to be published on the NSC’s website. (a) Participating in the financing, planning, facilitating, preparing, or perpetrating of acts or activities by, in conjunction with, under the name of, on behalf of, or in support of JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;

Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(b) Supplying, selling or transferring arms and related material to JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(c) Recruiting for JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof ;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(d) Otherwise supporting acts or activities of JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name(s) and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(e) either owned or controlled, directly or indirectly, by, or otherwise supporting, any individual, group, undertaking or entity associated with JAS, ISWAP, Ansaru, IPOB, Yan Ta’adda & Yan Bindiga Al-Qaida or ISIL, including on the ISIL (Da’esh) and Al-Qaida Sanctions List.
Name and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
(f) Other acts or activities indicating association with JAS, ISWAP, Ansaru, Yan Ta’adda & Yan Bindiga, Al-Qaida, ISIL, or any cell, affiliate, splinter group or derivative thereof;
Name and permanent reference number(s) on the ISIL (Da’esh) and Al-Qaida Sanctions List (if applicable):
Nature of such acts or activities:

III. STATEMENT OF CASE
The statement of case shall be releasable, upon request, except for the parts a Member of the NSC identifies as being confidential to the NSC, and may be used to develop the narrative summary of reasons for listing. III.A. STATEMENT OF CASE (RELEASABLE UPON REQUEST) The statement of case should provide as much detail as possible on the basis(es) for listing, including: (i) specific information supporting a determination that the group meets the criteria above; (ii) the nature of the information, for example, intelligence, law enforcement, judicial, media, and admissions by subject; and (iii) additional information or documents provided with the submission. States should include details of any connection between the group proposed for listing and any currently listed individual or entity. III.B. PARTS OF STATEMENT OF CASE IDENTIFIED AS BEING CONFIDENTIAL TO THE COMMITTEE

Regulation for the Implementation of Targeted Financial Sanctions on Terrorism and Terrorism Financing, 2022

Lineage: In force

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