尼日利亚法律规定，作为非法行为所得和作案工具的财产和具有相应价值的财 产一律予以没收。《反腐败及其他相关犯罪法》（第 47 和 48 条）规定，无须先 行定罪。该法还将范围扩大至在外国持有的、通过犯罪活动获取的资产或财产。关于拟用于实施犯罪的工具的规定，载于《经济与金融犯罪委员会（设 立）法》（第 25 条），而非《反腐败及其他相关犯罪法》。关于辨认、追查、冻 结和扣押犯罪所得和工具的规定现已出台（《反腐败及其他相关犯罪法》第 36- 41、44、46 和 49-50 条，以及《经济与金融犯罪委员会（设立）法》第 6(d)、 26 和 34 条）。尼日利亚已采取措施，要求由罪犯证明所指称的犯罪所得的合法 来源。 《反腐败及其他相关犯罪法》赋予反腐败及其他相关犯罪独立调查委员会官员 宽泛的自由裁量权，以将所扣押的财产置于其可能确定的“地点”，由其可能确 定的“人员或部门”监管，而《经济与金融犯罪委员会（设法）法》则仅涉及 扣押财产的处置，而没有涉及管理。即将通过的《犯罪所得议案》将会更加全面地规范资产管理。尼日利亚关于充公的立法虽考虑到了第三方利益，但并未规定顾及可能衔冤负屈的第三人权利的冻结模式。已提供关于没收资产的案例和统计。
Nigerian law provides for the confiscation of properties which represent proceeds and instrumentalities of illegal acts and property of corresponding value. A conviction is not required under the ICPC Act (Sections 47 and 48). The law also extends to assets or properties held in foreign countries, acquired through criminal activity. Instrumentalities intended for use in offences are covered under the EFCC Act (Section 25), but not the ICPC Act. Provisions exist for the identification, tracing, freezing and seizure of criminal proceeds and instrumentalities (Sections 36-41, 44, 46 and 49-50, ICPC Act and Sections 6(d), 26 and 34, EFCC Act). Nigeria has adopted measures providing that an offender demonstrate the lawful origin of alleged proceeds. The ICPC Act gives broad discretion to an ICPC officer to place seized property under the custody of “such person or authority and at such place” as he may determine, whilst the EFCC Act deals with the disposal but not management of seized property. The pending Proceeds of Crime Bill would more comprehensively regulate the administration of assets. While the Nigerian legislation on forfeiture takes into account third party interests, it does not set out modalities relating to freezing having regard to the rights of third persons who may have grievances. Case examples and statistics on confiscated assets were provided.