The Nigerian government has implemented the following policies to promote export-oriented digital and e-commerce platforms ¹ ² ³:
- *Digital Economy Diagnostic*: The Nigerian government has developed a diagnostic report to improve digital connectivity, digital skills, digital financial services, and other core areas of digital development to promote digital economy.
- *Cybercrimes Act of 2015*: The Nigerian government has signed the Cybercrime Bill into law to prohibit and prevent fraud in e-commerce.
- *Export Incentives and Miscellaneous Provisions Act*: This act was set up in 1986 and includes incentives like tax exemption, duty drawbacks, and other grants to support export businesses.
- *Export Expansion Grant (EEG)*: This grant was introduced to reduce production, distribution, and logistics costs for non-oil exporters, enabling them to compete in the international market.
- *Negotiable Duty Credit Certificates (NDCCs)*: These certificates were issued by the Nigerian Customs Service (NCS) to exporters as a form of EEG.
- *Public-Private Partnerships (PPPs)*: PPPs are contractual agreements between public agencies and private sector entities to share skills and assets in delivering services or facilities for public use.
- *National Development Plan (NDP) 2021-2025*: This plan includes policies aimed at promoting export-oriented infrastructure development, such as increasing petroleum product prices and electricity tariffs, and implementing fiscal and monetary measures.
- *Ease of Electronic Banking*: E-commerce businesses can easily open a bank account for their business.
- *Proof of Business Authenticity*: E-commerce businesses must register with the Corporate Affairs Commission (CAC) to prove authenticity and good reputation.
- *Separation of Business Identity*: E-commerce businesses must register with CAC to separate business identity from that of the owner.
- *Value Added Tax (VAT)*: E-commerce businesses are governed by the Finance Act 2020 and the Company Income Tax Act 2007.
- *Income Tax Implications*: The 2021 Finance Act enables the FIRS to access the Company Income Tax (CIT) on the turnover of foreign digital companies in Nigeria.

Here are some policies that have been put in place to promote export-oriented digital and e-commerce platforms in Nigeria 

The Federal Competition and Consumer Protection Act (FCCPA)

The Constitution of the Federal Republic of Nigeria 1999 (as amended)

Cybercrimes (Prohibition, Prevention, Etc.) Act 2015

Evidence Act 2011

Companies and Allied Matters Act 2020

The Finance Act 2020

The Company Income Tax Act 2007