NATIONAL SINGLE WINDOW (NSW) PLATFORM

1. INTRODUCTION AND ACCEPTANCE OF TERMS

These Terms of Use ("Terms") constitute a legally binding agreement between you ("User", "you", or "your") and the Nigeria Revenue Service ("NSW Secretariat", "we", "us", or "our"), governing your access to and use of the National Single Window (NSW) Platform, including all associated web portals, mobile interfaces, application programming interfaces (APIs), digital services, and integrated regulatory workflows accessible through www.nsw.gov.ng and any related NSW Secretariat digital infrastructure (collectively, the "NSW Platform" or the "Platform").

The NSW Platform is a government-operated digital trade facilitation infrastructure established to enable traders, importers, exporters, customs brokers, freight forwarders, regulatory agency personnel, and other authorised stakeholders to submit, process, and receive trade-related regulatory documentation, licenses, permits, certificates, clearances, and approvals through a unified electronic interface.

1.1 Acceptance

• By accessing, registering on, or using the NSW Platform in any manner, you confirm that:
• You have read, understood, and agree to be legally bound by these Terms in their entirety.
• You have the legal capacity to enter into a binding agreement under Nigerian law, or, if acting on behalf of a corporate entity, you have the authority to bind that entity to these Terms.
• You accept and will comply with all applicable Nigerian laws and regulations governing your use of the Platform, including trade, customs, data protection, and cybersecurity laws.
• Your access to and use of the NSW Platform is subject to these Terms, the NSW Platform Privacy Policy, and any other policies, guidelines, or notices published by the NSW Secretariat from time to time.

If you do not agree to these Terms, you must immediately cease accessing or using the NSW Platform. Continued use of the Platform following the publication of any amendment to these Terms constitutes your acceptance of the amended Terms.

2. DEFINITIONS AND INTERPRETATION

In these Terms, the following definitions apply:

In these Terms, references to any statute or statutory provision include references to that statute or provision as amended, extended or re-enacted from time to time. The singular includes the plural and vice versa. Headings are for convenience only and shall not affect interpretation.

3. ELIGIBILITY AND REGISTRATION

3.1 Eligibility Requirements

Access to and use of the NSW Platform is available only to persons and entities that satisfy the following eligibility requirements:

• Individuals: You must be at least eighteen years of age and have the full legal capacity to enter into binding agreements under Nigerian law.
• Corporate Entities: You must be a duly incorporated or registered entity in accordance with Nigerian law, with a valid Corporate Affairs Commission (CAC) registration number and, where applicable, a Tax Identification Number (TIN) issued by the Nigeria Revenue Service (NRS).
• Trade Operators: Importers, exporters, customs brokers, and freight forwarders must hold all licences, registrations, and accreditations required by applicable Nigerian trade, customs, and regulatory law to engage in the trade activities for which they are using the NSW Platform.
• Regulatory Agency Personnel: Officers of integrated regulatory agencies accessing the NSW Platform must be duly authorised by their agency and must use the Platform solely within the scope of their official duties and assigned access rights.
• No Prior Suspension or Ban: You must not have been suspended, banned, or barred from accessing the NSW Platform or any trade system of Regulatory Agency as a result of misconduct, fraud, or violation of applicable terms or law.

The NSW Secretariat reserves the right to verify eligibility at any time and to refuse, suspend, or terminate access where eligibility requirements are not or cease to be met.

3.2 Registration and Account Creation

Access to the full range of NSW Platform Services requires registration and the creation of a verified account. The following conditions apply to the registration process:

1. Accurate Information: You must provide accurate, complete, and current information during the registration process, including your full legal name or entity name, valid identification details, contact information, and any other information required by the NSW Secretariat's onboarding procedures.
2. Identity Verification: Registration is subject to identity and credential verification. The NSW Secretariat may require you to provide government-issued identification, CAC documentation, TIN verification, or other supporting documents as required by the Regulatory Agency responsible for approving the registration. Registration shall not be confirmed until verification is complete.
3. Single Account: Each individual may hold only one personal account on the NSW Platform. Corporate entities may hold one primary entity account and may designate multiple authorised user sub-accounts under that primary account. Creating duplicate or multiple accounts is prohibited.
4. Account Credentials: You are solely responsible for maintaining the confidentiality and security of your account login credentials, including your username and password. You must not share your credentials with any third party. The NSW Secretariat or the Nigeria Revenue Service shall not be liable for any loss or damage arising from your failure to protect your account credentials.
5. Notification of Changes: You must promptly update your account information to ensure it remains accurate and current at all times. Material changes to your identity, business registration, or regulatory status must be notified to the NSW Secretariat within five (5) Business Days of such change.
6. Account Security Events: You must notify the NSW Secretariat immediately upon becoming aware of any unauthorised access to your account, compromise of your credentials, or suspicious activity on your account by contacting the NSW Platform helpdesk.

3.3 Account Types and Access Levels

4. DESCRIPTION OF SERVICES

4.1 Core Platform Services

The NSW Platform provides the following core services to eligible Registered Users:

• LPCO Application Management: Submission, tracking, and management of applications for licenses, permits, certificates, and other regulatory documents required for the import and export of goods through Nigerian ports, airports, and border crossings.
• Integrated Regulatory Processing: Routing of LPCO applications to the appropriate integrated regulatory agency for review, inspection, and decision, with automated transmission of regulatory decisions back to the applicant through the NSW Platform.
• Document Management: Secure digital storage, retrieval, and management of trade regulatory documents, supporting materials, certificates, and correspondence associated with transactions processed through the NSW Platform.
• Risk-Based Processing: Automated risk assessment and selectivity screening of trade applications to facilitate risk-based regulatory review, prioritisation, and inspection scheduling by integrated agencies.
• Payment Processing: Facilitation of the payment of applicable statutory fees and levies associated with regulatory applications through approved payment gateways integrated with the NSW Platform.
• Trade Statistics and Reporting: Generation of transaction status reports, application history records, and trade analytics accessible to Registered Users in relation to their own transactions.
• Notifications and Alerts: Real-time system notifications, application status updates, regulatory decision alerts, and maintenance notices delivered to Registered Users through the NSW Platform.
• API Integration Services: Provision of secure API interfaces enabling accredited technology partners and regulatory agencies to integrate their systems with the NSW Platform for automated data exchange, subject to a separate API Access Agreement.

4.2 Service Availability

The NSW Secretariat shall use reasonable endeavours to maintain the availability of the NSW Platform twenty-four (24) hours a day, seven (7) days a week, subject to the following:

• Scheduled Maintenance: The NSW Platform may be taken offline for planned maintenance, upgrades, or system improvements. The NSW Secretariat shall provide not less than forty-eight (48) hours' prior notice of scheduled maintenance through the NSW Platform's notification system and website, and shall schedule such maintenance outside peak trading hours where practicable.
• Emergency Maintenance: In the event of a critical security incident, system failure, or data integrity issue, the NSW Secretariat may take the Platform offline immediately without prior notice. Users shall be notified as promptly as practicable.
• No Guarantee of Uninterrupted Service: The NSW Secretariat does not guarantee uninterrupted, error-free, or continuous availability of the NSW Platform. The Platform is provided on an "as available" basis, subject to the performance targets set out in applicable Service Level Agreements with integrated agencies.
• Force Majeure: The NSW Secretariat or the Nigeria Revenue Service shall not be liable for any unavailability of the NSW Platform arising from a Force Majeure Event.

4.3 Service Modifications

The NSW Secretariat reserves the right to modify, suspend, discontinue, or replace any feature, functionality, or Service available on the NSW Platform at any time, with or without prior notice, provided that:

• Where a modification materially affects the core regulatory processing capabilities of the Platform, the NSW Secretariat shall provide not less than thirty (30) days' prior notice to Registered Users.
• Where a Service is discontinued entirely, the NSW Secretariat shall provide reasonable transition assistance to affected Users.
• Modifications required urgently to address security vulnerabilities, regulatory mandates, or critical system failures may be implemented immediately without prior notice.

5. USER OBLIGATIONS AND REPRESENTATIONS

5.1 General Obligations

By accessing and using the NSW Platform, you agree to comply with the following obligations at all times:

• Use the NSW Platform solely for lawful trade facilitation purposes and in accordance with these Terms, the Acceptable Use as prescribed in Section 8, and all applicable Nigerian law.
• Provide accurate, complete, truthful, and current information in all applications, declarations, and communications submitted through the NSW Platform.
• Maintain and promptly update your account information to ensure it remains accurate and current.
• Comply with all applicable Nigerian trade, customs, data protection, cybersecurity, and sector-specific regulatory requirements relevant to your use of the Platform.
• Cooperate with the NSW Secretariat and integrated regulatory agencies in any investigation, audit, or compliance review relating to transactions processed through the NSW Platform.
• Promptly report any technical errors, security vulnerabilities, or suspected fraudulent activity encountered on the NSW Platform to the NSW Secretariat.
• Comply with all instructions, guidelines, and notifications issued by the NSW Secretariat and the Nigeria Revenue Service regarding the use of the Platform.

5.2 Representations and Warranties

By using the NSW Platform, you represent and warrant to the NSW Secretariat that:

1. All information submitted through the NSW Platform is accurate, complete, and truthful, and you are authorised to submit such information.
2. You hold all licenses, registrations, and regulatory approvals required by Nigerian law to engage in the trade activities for which you are using the Platform.
3. Where you are acting as an agent or representative of a third party (such as a customs broker acting on behalf of an importer), you have full and valid authority to act on that party's behalf and to bind them to any obligations arising from transactions processed through the Platform.
4. You will not use the NSW Platform to facilitate any transaction involving goods that are prohibited, restricted, or subject to sanctions under Nigerian law or applicable international trade law without first obtaining all required authorisations.
5. You are not the subject of any sanction, debarment, or prohibition under Nigerian law or by any Nigerian government authority that would prevent your lawful use of the NSW Platform.
6. All documents uploaded to the NSW Platform are genuine, unaltered, and comply with the requirements of the relevant regulatory agency.

5.3 Document Accuracy and Regulatory Compliance

You bear sole and full responsibility for the accuracy, completeness, and regulatory compliance of all User Content submitted through the NSW Platform, including trade declarations, LPCO applications, supporting documents, and responses to regulatory agency queries.

The NSW Secretariat’s role is to facilitate the digital routing and processing of your submissions and does not constitute endorsement, verification, or approval of the accuracy of your submissions.

Submission of false, misleading, fraudulent, or doctored documents through the NSW Platform is a criminal offence under the Cybercrimes (Prohibition, Prevention, Etc.) Act 2015 and other applicable Nigerian legislation, and may result in criminal prosecution, regulatory sanctions, and permanent suspension of your NSW Platform access, in addition to any remedies available to the NSW Secretariat.

6. FEES, PAYMENTS, AND STATUTORY LEVIES

6.1 Statutory Fees

Certain regulatory applications processed through the NSW Platform attract statutory fees and levies prescribed by the relevant Regulatory Agency under applicable Nigerian law. Such fees are determined by the relevant agency and are not set by the NSW Secretariat.

Users are responsible for paying all applicable statutory fees associated with their regulatory applications through the approved payment gateway integrated into the NSW Platform.

6.2 Platform Access Fees

Access to the NSW Platform's core trade regulatory services is provided in accordance with the fee structure approved by the Federal Government of Nigeria. Any applicable platform access fees or transaction charges shall be clearly disclosed to Users prior to the completion of any transaction. The NSW Secretariat reserves the right to revise its fee structure with not less than thirty (30) days prior notice to Registered Users.

6.3 Payment Terms

• All payments must be made through the approved payment gateways integrated into the NSW Platform. The NSW Secretariat does not accept cash payments or payments made outside the Platform's approved payment channels.
• Payment confirmations are generated automatically by the NSW Platform upon successful processing of a payment transaction and serve as your official receipt.
• Fees paid for regulatory applications that have been submitted and accepted for processing are generally non-refundable, except where a regulatory agency rejects an application solely due to a platform technical error attributable to the NSW Secretariat, or where refund is required by applicable law or regulatory directive.
• In the event of a failed or disputed payment, Users must notify the NSW Secretariat Helpdesk within five (5) Business Days of the transaction date. The NSW Secretariat shall investigate and, where the payment failure is attributable to the NSW Platform, shall take reasonable steps to resolve the issue promptly.
• The NSW Secretariat shall not be liable for any additional charges, bank fees, or financial losses arising from payment failures caused by a User's bank, payment card issuer, or payment gateway provider.

7. INTELLECTUAL PROPERTY RIGHTS

7.1 NSW Secretariat's Intellectual Property

The NSW Platform and all content, software, source code, algorithms, databases, design elements, interfaces, logos, trademarks, service marks, and documentation comprising or made available through the Platform are the exclusive property of the Nigeria Revenue Service or its licensors and are protected by applicable Nigerian intellectual property law, including the Copyright Act 2022, and international conventions to which Nigeria is a party.

Nothing in these Terms grants you any ownership interest or proprietary right in the NSW Platform or its content. Subject to your compliance with these Terms, the NSW Secretariat grants you a limited, non-exclusive, non-transferable, revocable licence to access and use the NSW Platform solely for Authorised Use. This licence does not permit you to:

• Copy, reproduce, adapt, modify, translate, or create derivative works based on the NSW Platform or its content. Reverse engineer, decompile, disassemble, or attempt to extract the source code of the NSW Platform.
• Sublicence, sell, transfer, or assign your right to use the NSW Platform to any third party.
• Frame, mirror, or scrape any content from the NSW Platform without the NSW Secretariat's prior written consent.
• Use the NSW Secretariat's name, logo, or trademarks in any manner without prior written authorisation.

7.2 User Content

You retain ownership of all User Content you submit through the NSW Platform. By submitting User Content, you grant the NSW Secretariat and the Nigeria Revenue Service a non-exclusive, royalty-free, worldwide licence to use, store, process, transmit, and display your User Content to the extent necessary to provide the Services, to comply with legal obligations, and to operate the NSW Platform.

You represent and warrant that you own or have the necessary rights to submit all User Content and that your User Content does not infringe the intellectual property rights of any third party.

The NSW Secretariat or the Nigeria Revenue Service does not claim ownership of your trade data, regulatory application data, or business documents submitted through the Platform. Such data is processed by the NSW Secretariat in compliance with its legal mandate and its capacity as a trade facilitation intermediary and technical platform operator, in accordance with the NSW Platform Privacy Policy.

7.3 Government Data and Open Data

Anonymised and aggregated trade statistics and platform performance data generated through the NSW Platform may be published by the NSW Secretariat or the Nigeria Revenue Service as open government data in the public interest, in accordance with applicable Nigerian open data policies. Such publication shall not include any personal data or commercially sensitive information identifiable to a specific trader or entity.

8. ACCEPTABLE USE AND PROHIBITED CONDUCT

8.1 Acceptable Use

You may use the NSW Platform only for the following purposes:

• Submitting, tracking, and managing legitimate trade regulatory applications (LPCOs) in connection with your lawful import and export activities.
• Accessing trade regulatory decisions, certificates, and notifications relating to your own transactions.
• Communicating with integrated regulatory agencies through the NSW Platform's official messaging channels in connection with your regulatory applications.
• Accessing trade statistics and reports relating to your own transaction history.
• Such other purposes as are expressly authorised by the NSW Secretariat in writing.

8.2 Prohibited Conduct

You must not use the NSW Platform in any manner that:

• Is fraudulent or deceptive: Including submitting false declarations, forged documents, misleading information, or misrepresenting your identity, credentials, or the nature of goods being imported or exported.
• Violates applicable law: Including attempting to use the NSW Platform to facilitate smuggling, sanctions evasion, money laundering, terrorism financing, trafficking in prohibited goods, or any other unlawful trade activity.
• Compromises platform security: Including attempting to gain unauthorised access to any part of the NSW Platform, another user's account, or any integrated regulatory agency's system; probing, scanning, or testing the vulnerability of any NSW Platform system; deploying malware, viruses, Trojan horses, or other malicious code; or conducting denial-of-service attacks.
• Interferes with platform operation: Including taking any action that imposes an unreasonable or disproportionately large load on the NSW Platform's infrastructure, or that disrupts or degrades the performance of the Platform for other users.
• Involves unauthorised data collection: Including using automated tools, bots, scrapers, or crawlers to extract data from the NSW Platform without the NSW Secretariat's prior written consent.
• Involves impersonation: Including impersonating any regulatory agency officer, NSW Secretariat staff member, or another registered user of the NSW Platform.
• Breaches third-party rights: Including infringing the intellectual property rights, privacy rights, or other legal rights of any third party.
• Involves the sharing of access credentials: Including sharing, selling, or transferring your NSW Platform account credentials to any third party.
• Involves API misuse: Including accessing or using the NSW Platform's APIs beyond the scope, rate limits, and purposes authorised under your API Access Agreement, or using API access to circumvent the Platform's security or access controls.
• Facilitates the processing of prohibited goods: Including using the NSW Platform to apply for regulatory approvals in respect of goods whose import or export is absolutely prohibited under Nigerian law, without any possibility of authorisation.

8.3 Consequences of Prohibited Conduct

Where the NSW Secretariat determines, at its sole discretion, that a User has engaged in Prohibited Conduct, the NSW Secretariat may take one or more of the following actions without prior notice:

• Immediately suspend or permanently terminate the User's account and all associated access rights.
• Cancel any pending regulatory applications submitted by the User through the NSW Platform.
• Notify relevant regulatory agencies, law enforcement authorities (including the EFCC, ICPC, or Nigeria Police Force), and any other competent authority of the suspected conduct.
• Preserve and disclose relevant platform records, audit logs, and transaction data to law enforcement or regulatory authorities pursuant to a valid legal demand or in the public interest.
• Pursue civil remedies, including an injunction, damages, or an account of profits, against the User in the courts of the Federal Republic of Nigeria.
• Refer the matter for criminal prosecution under the Cybercrimes Act 2015, the Money Laundering (Prevention and Prohibition) Act 2022, or any other applicable Nigerian legislation.

9. DATA PROTECTION AND PRIVACY

The NSW Secretariat and the Nigeria Revenue Service processes personal data in connection with the operation of the NSW Platform in accordance with the Nigeria Data Protection Act 2023 (NDPA), and the General Application and Implementation Directive (GAID) 2025. Full details of how the NSW Secretariat and the Nigeria Revenue Service collect, use, store, share, and protect your personal data, and of your rights as a Data Subject, are set out in the NSW Platform Privacy Policy, which forms part of these Terms and is available at www.nsw.gov.ng/privacy-policy.

By registering on and using the NSW Platform, you acknowledge and agree that:

• The NSW Secretariat and Nigeria Revenue Service will process your personal data as described in the Privacy Policy for the purposes of providing the Services, complying with applicable law, and fulfilling its regulatory mandate.
• The NSW Secretariat and Nigeria Revenue Service may share your personal data with integrated regulatory agencies, approved payment processors, and other authorised third parties as described in the Privacy Policy for the purposes of regulatory processing.
• You are responsible for ensuring that any personal data of third parties (such as employees, directors, or consignees) that you submit through the NSW Platform is submitted lawfully and with the necessary authority or consent of those individuals.
• The NSW Secretariat and Nigeria Revenue Service maintains audit logs of all transactions and platform interactions, which may be retained and used for security, compliance, and regulatory purposes as described in the Privacy Policy.

For any data protection enquiries or to exercise your rights as a Data Subject, please contact the NSW Secretariat's Data Protection Officer (DPO) at: dpo@nsw.gov.ng

10. SECURITY OBLIGATIONS

10.1 NSW Secretariat's Security Obligations

The NSW Secretariat shall implement and maintain appropriate technical and organisational security measures to protect the NSW Platform and the data processed through it, including:

• Encryption of data in transit (TLS 1.2 or higher) and data at rest (AES-256 or equivalent).
• Role-Based Access Control (RBAC) and Multi-Factor Authentication (MFA) for privileged accounts.
• Continuous intrusion detection and security monitoring.
• Vulnerability assessments and penetration testing conducted at least twice annually.
• A documented and tested Data Breach and Incident Response Plan.
• Business continuity and disaster recovery capabilities that meet the recovery objectives set out in applicable Service Level Agreements (SLAs).

10.2 User Security Obligations

You are responsible for maintaining the security of your own systems and account credentials. You must:

• Use strong, unique passwords for your NSW Platform account and change your password regularly.
• Enable Multi-Factor Authentication (MFA) where provided and available on the NSW Platform.
• Never share your login credentials with any third party, including colleagues, agents, or IT support personnel.
• Log out of your NSW Platform session when it is not in use, particularly on shared or public devices.
• Ensure that the devices and networks you use to access the NSW Platform are adequately protected by up-to-date antivirus software, firewalls, and security patches.
• Report any suspected security incidents, unusual account activity, or potential security vulnerabilities to the NSW Secretariat immediately via helpdesk@nsw.gov.ng

The NSW Secretariat and the Nigeria Revenue Service shall not be liable for any security breach, data loss, or unauthorised transaction arising from your failure to comply with your security obligations under this Section.

11. DISCLAIMERS AND LIMITATION OF LIABILITY

11.1 Disclaimer of Warranties

The NSW Platform and all Services are provided "as is" and "as available" without warranty of any kind, whether express or implied. To the fullest extent permitted by applicable Nigerian law, the NSW Secretariat and Nigeria Revenue Service disclaim all warranties, representations, and conditions, whether express, implied, statutory, or otherwise, including but not limited to:

• Any implied warranty of merchantability, fitness for a particular purpose, or non-infringement.
• Any warranty that the NSW Platform will be uninterrupted, error-free, secure, or free from viruses or other harmful components.
• Any warranty as to the accuracy, completeness, timeliness, or reliability of any content, data, or information available on or through the NSW Platform.
• Any warranty that regulatory applications submitted through the NSW Platform will be approved by the relevant Regulatory Agency, or that regulatory decisions will be issued within any particular timeframe (save as provided in applicable SLAs).

11.2 Limitation of Liability

To the fullest extent permitted by applicable Nigerian law, the NSW Secretariat, the Nigeria Revenue Service, its officers, employees, agents, and authorised representatives shall not be liable to any User for:

• Indirect or Consequential Loss: Including loss of profits, loss of business, loss of revenue, loss of anticipated savings, loss of goodwill, loss of data, or business interruption, arising from or in connection with your use of or inability to use the NSW Platform, even if the NSW Secretariat or the Nigeria Revenue Service has been advised of the possibility of such loss.
• Regulatory Decisions: The NSW Secretariat or the Nigeria Revenue Service is not responsible for any regulatory decision, approval, rejection, inspection outcome, or enforcement action taken by an integrated regulatory agency in connection with a trade application submitted through the NSW Platform. All regulatory decisions are the sole responsibility of the relevant agency.
• User Content Errors: Any loss, liability, penalty, or regulatory consequence arising from inaccurate, false, or fraudulent User Content submitted through the NSW Platform.
• Third-Party Failures: Any loss arising from the failure, unavailability, or misconduct of third-party payment processors, internet service providers, integrated agency systems, or other third-party services.
• Force Majeure Events: Any loss, damage, or delay caused by a Force Majeure Event beyond the NSW Secretariat's or the Nigeria Revenue Service’s reasonable control.
• Unauthorised Account Access: Any loss arising from unauthorised access to your account resulting from your failure to maintain the security of your credentials.

Where the NSW Secretariat or the Nigeria Revenue Service is found liable to a User under applicable Nigerian law, its total aggregate liability in respect of any claim shall not exceed the total fees paid by that User to the NSW Secretariat or the Nigeria Revenue Service in the twelve (12) months preceding the event giving rise to the claim.

Nothing in these Terms shall limit or exclude the NSW Secretariat's or the Nigeria Revenue Service’s liability for death or personal injury caused by its negligence, fraud, or fraudulent misrepresentation, or for any liability that cannot lawfully be limited or excluded under applicable Nigerian law.

11.3 Indemnity

You agree to indemnify, defend, and hold harmless the NSW Secretariat, the Nigeria Revenue Service, and its officers, employees, agents, and authorised representatives from and against any and all claims, damages, losses, penalties, fines, costs, and expenses (including reasonable legal fees) arising from or in connection with:

• Your use of or access to the NSW Platform in breach of these Terms.
• Any User Content submitted by you that is inaccurate, false, fraudulent, or that infringes any third party's rights.
• Your violation of any applicable Nigerian law, regulation, or regulatory requirement in connection with your use of the Platform.
• Any claim brought against the NSW Secretariat or the Nigeria Revenue Service by a third party arising from your conduct on the NSW Platform.
• Your breach of any representation or warranty given under these Terms.

12. THIRD-PARTY LINKS, SERVICES, AND INTEGRATED SYSTEMS

The NSW Platform may contain links to third-party websites, payment gateways, or external systems that are not operated or controlled by the NSW Secretariat. The inclusion of any such link does not imply endorsement, approval, or control of the linked site or service by the NSW Secretariat. The NSW Secretariat and the Nigeria Revenue Service are not responsible for the content, privacy practices, security, or availability of any third-party website or service accessed through the NSW Platform.

Integrated regulatory agency systems operate independently of the NSW Secretariat. The NSW Secretariat and the Nigeria Revenue Service are not responsible for the availability, accuracy, or security of these third-party agency systems, or for any regulatory decision, delay, or data processing error attributable to those systems.

Your use of third-party payment gateways integrated into the NSW Platform is subject to the terms, conditions, and privacy policies of the relevant payment service provider. The NSW Secretariat or the Nigeria Revenue Service is not a party to any payment transaction between you and a payment gateway provider.

13. SUSPENSION AND TERMINATION OF ACCESS

13.1 Suspension by the NSW Secretariat

The NSW Secretariat reserves the right to suspend your access to the NSW Platform, with or without prior notice, in any of the following circumstances:

• You have engaged in or are reasonably suspected of engaging in Prohibited Conduct as defined in Section 8.2.
• You have provided false, misleading, or fraudulent information during registration or in connection with any transaction on the NSW Platform.
• Your account has been inactive for a period exceeding twelve (12) consecutive months.
• A relevant Regulatory Agency or law enforcement authority has requested the suspension of your account.
• There is a reasonable suspicion of a security incident, fraud, or unauthorised access involving your account.
• You are in material breach of any obligation under these Terms and have failed to remedy the breach within ten (10) Business Days of written notice requiring you to do so.

13.2 Termination by You

You may terminate your NSW Platform account at any time by submitting a written account closure request to helpdesk@nsw.gov.ng

Account closure shall be subject to the following conditions:

• All pending regulatory applications submitted through your account must be resolved, withdrawn, or transferred before your account can be closed.
• Outstanding statutory fees or platform charges associated with your account must be settled in full.
• Termination of your account does not delete your transaction history or regulatory records, which shall be retained by the NSW Secretariat for the periods specified in the Privacy Policy's Data Retention Schedule.

13.3 Effect of Termination

Upon termination or suspension of your account:

• Your right to access and use the NSW Platform shall immediately cease.
• Any pending regulatory applications may be suspended, cancelled, or transferred to another authorised account, at the NSW Secretariat's discretion and in consultation with the relevant Regulatory Agency.
• The NSW Secretariat shall retain all records, audit logs, and transaction data associated with your account for the periods required by applicable law and the NSW Platform's Data Retention Schedule.
• Termination of your account does not relieve you of any liability that accrued before termination, including liability for any breach of these Terms or applicable law.
• Clauses of these Terms that by their nature should survive termination shall continue in full force and effect, including but not limited to: Sections 7 (Intellectual Property), 9 (Data Protection), 11 (Limitation of Liability), 14 (Governing Law), and 15 (Dispute Resolution).

14. AMENDMENTS TO THESE TERMS

The NSW Secretariat reserves the right to amend, update, or replace these Terms at any time. Where amendments are material, the NSW Secretariat shall:

• Publish the updated Terms on the NSW Platform with a revised effective date and version number.
• Notify Registered Users of material changes via NSW Platform's notification system or by email at least thirty (30) days before the changes take effect.
• Where required by applicable law, obtain fresh consent from affected Users before implementing changes that materially alter their rights or obligations.

Your continued access to or use of the NSW Platform after the effective date of any amendment constitutes your acceptance of the amended Terms. If you do not accept an amendment, you must cease using the NSW Platform and submit an account closure request before the amendment takes effect.

15. GOVERNING LAW AND DISPUTE RESOLUTION

15.1 Governing Law

These Terms, and any dispute or claim arising out of or in connection with them or their subject matter or formation (including non-contractual disputes or claims), shall be governed by and construed in accordance with the laws of the Federal Republic of Nigeria.

15.2 Informal Resolution

Before initiating formal dispute resolution proceedings, you agree to attempt to resolve any dispute with the NSW Secretariat informally by contacting the NSW Secretariat's Legal and Compliance Division at legal@nsw.gov.ng and providing a written description of the dispute, the relief sought, and any supporting documentation. The NSW Secretariat shall respond within fifteen (15) Business Days. The Parties shall negotiate in good faith for a period of thirty (30) days to attempt to resolve the dispute informally before escalating to formal proceedings. This shall be interpreted as a condition precedent to be complied with before bringing an action against the NSW Secretariat or the Nigeria Revenue Service in relation to the NSW Platform.

15.3 Formal Dispute Resolution

If the dispute is not resolved through informal negotiation within thirty (30) days, either Party may escalate the dispute to mediation conducted under the Lagos Court of Arbitration Mediation Rules, or such other mediation rules as the Parties may agree in writing. The costs of mediation shall be shared equally unless otherwise agreed.

If mediation fails to resolve the dispute within sixty (60) days of referral, either Party may pursue the matter through litigation in the Federal High Court of Nigeria, which shall have exclusive jurisdiction over all disputes arising from these Terms.

15.4 Injunctive Relief

Notwithstanding the dispute resolution procedure set out above, the NSW Secretariat and the Nigeria Revenue Service reserve the right to seek urgent injunctive or other equitable relief from any court of competent jurisdiction where necessary to protect its intellectual property rights, prevent misuse of the NSW Platform, or address any imminent threat to platform security or data integrity.

16. GENERAL PROVISIONS

16.1 Entire Agreement

These Terms, together with the NSW Platform Privacy Policy, the Acceptable Use Policy, and any other policies or agreements incorporated by reference herein, constitute the entire agreement between you and the NSW Secretariat and the Nigeria Revenue Service with respect to your use of the NSW Platform, and supersede all prior agreements, representations, and understandings, whether oral or written, relating to the same subject matter.

16.2 Severability

If any provision of these Terms is found by a court of competent jurisdiction to be invalid, illegal, or unenforceable, that provision shall be severed to the minimum extent necessary and the remaining provisions shall continue in full force and effect. The parties shall negotiate in good faith to replace any severed provision with a valid provision that achieves, to the greatest extent possible, the original commercial and legal intent of the severed provision.

16.3 Waiver

The NSW Secretariat's failure to enforce any right or provision of these Terms on any occasion shall not constitute a waiver of that right or provision and shall not prevent the NSW Secretariat or the Nigeria Revenue Service from enforcing it on any subsequent occasion. A waiver shall only be effective if given in writing by the NSW Secretariat's authorised representative.

16.4 No Assignment

You may not assign, transfer, sublicence, or otherwise dispose of any of your rights or obligations under these Terms without the prior written consent of the NSW Secretariat. The NSW Secretariat and the Nigeria Revenue Service may assign its rights and obligations under these Terms in connection with a lawful reorganisation, transfer of functions, or restructuring of the NSW Platform without your prior consent, subject to providing reasonable prior notice.

16.5 Relationship of Parties

Nothing in these Terms creates a partnership, joint venture, agency, employment, or fiduciary relationship between you and the NSW Secretariat. You and the NSW Secretariat are independent parties, and neither party has authority to bind the other.

16.6 Notices

All formal notices from you to the NSW Secretariat under these Terms shall be submitted in writing to legal@nsw.gov.ng or by post to: Legal and Compliance Division, NSW Secretariat, Federal Secretariat, Abuja, FCT, Nigeria. All formal notices from the NSW Secretariat to you shall be sent to the email address registered to your NSW Platform account. Notices shall be deemed received on the day of confirmed electronic delivery for email, or on the third Business Day after posting for postal communications.

16.7 Force Majeure

The NSW Secretariat and the Nigeria Revenue Service shall not be liable for any failure or delay in performing its obligations under these Terms to the extent that such failure or delay is caused by a Force Majeure Event. The NSW Secretariat shall notify affected Users of any Force Majeure Event affecting Platform availability as soon as reasonably practicable and shall use reasonable endeavours to restore Services promptly upon cessation of the Force Majeure Event.

16.8 Feedback

The NSW Secretariat welcomes feedback, suggestions, and comments from Users regarding the NSW Platform. Any feedback you provide to the NSW Secretariat may be used by the NSW Secretariat without restriction or compensation to improve the Platform and its Services. Submission of feedback does not grant you any intellectual property rights in the resulting improvements or modifications to the NSW Platform.

16.9 Accessibility

The NSW Secretariat is committed to making the NSW Platform accessible to all eligible Users, including persons with disabilities, in accordance with applicable Nigerian law and government digital accessibility standards. If you experience any accessibility barrier on the NSW Platform, please contact the NSW Secretariat's helpdesk at helpdesk@nsw.gov.ng.

17. CONTACT INFORMATION

For any questions, concerns, or requests relating to these Terms or your use of the NSW Platform, please contact the NSW Secretariat through the following channels:

USER ACKNOWLEDGEMENT

By accessing, registering on, or using the NSW Platform, I confirm that:

• I have read and understood these Terms of Use in their entirety.
• I agree to be legally bound by these Terms and all documents incorporated by reference herein, including the NSW Platform Privacy Policy and Acceptable Use Policy.
• I meet the eligibility requirements set out in Section 3 and will notify the NSW Secretariat promptly if I cease to meet those requirements.
• All information I provide to the NSW Platform is and will remain accurate, complete, and truthful.
• I understand that misuse of the NSW Platform may result in suspension of my account, regulatory referral, and criminal prosecution under applicable Nigerian law.

These Terms of Use were last reviewed and approved by the NSW Secretariat's Legal and Compliance Division in 2026. The NSW Secretariat reserves the right to amend these Terms at any time in accordance with Section 14.