What is an oil export levy?

Last checked: 20 October 2026 · Explainers

An oil export levy is a charge tied to a cargo or a permit, not to extraction or profit. South Sudan's ECOAP, reported at 0.03% of shipment value and paid by crude buyers, is one example ⁵. The IMF defines a royalty as a charge for extracting minerals, usually a percentage of gross revenues, and profit oil as production left after cost recovery ³. Levies can rest on a cabinet resolution or a ministerial order ^5,6. EITI countries must disclose all material payments ¹.

Royalty (IMF definition): A charge for the fact of extracting minerals, usually ad valorem, a percentage of gross revenues ³
Profit oil (IMF definition): Balance of production after subtraction of oil used for cost recovery ³
Example of a cargo charge: South Sudan ECOAP, reported at 0.03% of shipment value, paid by buyers ⁵
Example of a per-unit fee: US$0.03 per litre on fuel trucks entering South Sudan from Kenya, suspended in October 2024, as reported ⁵
Disclosure rule: EITI Requirement 4.1 covers all material payments by oil, gas and mining companies to governments ¹
Data age limit: EITI data must be no older than the second to last complete accounting period ¹

Levies, permit fees and accreditation charges

On this site, an oil export levy is a charge a government applies to a cargo, a shipment or a permit to export. It is separate from charges on extraction or on profit. The EITI Standard does not define the term. Its Requirement 6.3 refers to "taxes, royalties, bonuses, fees and other payments" ¹.

Some levies are a percentage of cargo value. Radio Tamazuj reported on 4 March 2026 that South Sudan's e-Crude Oil Accreditation Permit (ECOAP) is 0.03% of each shipment's value and that buyers must obtain it before cargoes leave Port Sudan ⁵. Other charges are a fixed amount per unit. The same report said fuel trucks entering South Sudan from Kenya were charged US$0.03 per litre until October 2024 ⁵.

Some levies are earmarked for a named body. Nigeria's EITI Independent Administrator listed an "NDDC 3% levy" and an "NCD 1% levy" among the revenue streams it reconciled for 2022 and 2023 ⁴.

How levies differ from royalties, profit oil and export taxes

The IMF paper "Fiscal Regimes for Extractive Industries, Design and Implementation" (15 August 2012) defines a royalty as a "charge for the fact of extracting minerals, usually now ad valorem (a percentage of gross revenues)" that "can be a specific charge by volume or weight" ³. It says royalties provide government revenue from the start of production ³.

Under production sharing, the IMF paper says a contractor recovers costs by keeping some of the output as cost oil, and the remaining profit oil is shared with the government ³. Profit oil is a share of production. It is not a fee on a transaction ³.

The IMF paper does not list export taxes among the main fiscal instruments in its Table 3. It mentions export taxes in its description of Russia, which it says combines a royalty and export taxes ³.

The payer can differ too. Royalties and profit oil fall on the producing company under its licence or contract ³. South Sudan's ECOAP, as reported, falls on the international buyer of the cargo ⁵.

Charge	What it is charged on	Who pays
Royalty	Gross value or volume of production ³	Producer ³
Profit oil	Production left after cost oil ³	Shared between contractor and government ³
Cargo levy such as ECOAP	Value of each export shipment, as reported ⁵	Crude buyer, as reported ⁵

How levies are set

Levies can rest on different legal instruments. Radio Tamazuj reported that South Sudan's ECOAP was established under Council of Ministers Resolution No. 20/2023 ⁵. Eye Radio reported on 30 April 2024 that a Ministry of Trade and Industry order introduced e-petroleum accreditation permit fees on petroleum products bound for South Sudan, effective 22 April 2024 ⁶.

Charges set by order can be withdrawn by order. The EastAfrican reported on 22 October 2024 that the South Sudan Revenue Authority had suspended the levy on petroleum products bound for Juba from Kenya ⁷.

EITI Requirement 2.1(a) requires implementing countries to disclose a description of the legal framework and fiscal regime, including the relevant laws and the roles of government agencies ¹.

How levies are collected

Collection can sit with a tax department, a line ministry or a third party. The IMF paper says fragmented, tax-type-based administration of extractive revenues "has many well-known disadvantages" ³. It says putting fiscal roles in the tax department "is the most obvious and effective way" to separate them from regulatory and commercial roles ³.

South Sudan's ECOAP uses a third-party platform. Radio Tamazuj reported that payments run through CapitalPay, a private platform operated by Crawford Capital Ltd, linked to the Ministry of Petroleum's e-services portal, and processed through commercial banks ⁵. It reported that the ministry has not disclosed total ECOAP revenue ⁵.

Where to find published figures

The EITI Standard is the main public source for payment data in member countries. Requirement 4.1 requires disclosure of all material payments by oil, gas and mining companies to governments, and government disclosure of total revenues by revenue stream ¹. Requirement 4.7 requires data by project, company, government entity and revenue stream ¹. Requirement 4.8 says data must be no older than the second to last complete accounting period ¹.

Where a state sells its own crude, Requirement 4.2 covers volumes sold and revenues received ¹. The EITI's reporting guidelines for companies buying oil, gas and minerals from governments (second edition, October 2025) set templates for volumes and values by seller and by sale ².

National EITI reports show how levies appear in practice. Nigeria's EITI Independent Administrator reported total financial flows of US$35.8 billion in 2022 and US$30.85 billion in 2023 ⁴. It listed the NESS fee among streams that were unilaterally disclosed, not reconciled ⁴.

Common questions

Is an export levy the same as a royalty?

No. The IMF defines a royalty as a charge for extracting minerals, usually a percentage of gross revenues ³. South Sudan's ECOAP, as reported, is charged on each export shipment and paid by the buyer ⁵.

What is profit oil?

The IMF defines profit oil as the balance of production after subtraction of oil used for cost recovery, shared between contractor and government ³.

Who sets oil export levies?

It varies. South Sudan's ECOAP was reported to rest on a Council of Ministers resolution ⁵. Its earlier e-petroleum permit fee came from a Ministry of Trade and Industry order ⁶.

Where can I find how much a country collects from levies?

In EITI countries, Requirement 4.1 requires disclosure of all material payments and of total revenues by stream ¹. National EITI reports such as Nigeria's list levies by name ⁴.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

South Sudan e-Crude Oil Accreditation Permit (ECOAP)
South Sudan's ECOAP charge on crude buyers: reported rate, legal basis, CapitalPay collection, UN findings, US statement and government response.
Nigeria: royalties and charges on crude oil production and export
Nigeria's crude oil royalty rates under the Petroleum Industry Act 2021, how NUPRC collects them, export permit rules and the 1% content levy.
Ghana: royalties, state interest and the Petroleum Holding Fund
Ghana's crude oil royalty rates, GNPC carried interest, how receipts reach the Petroleum Holding Fund under Act 815 and the latest published figures.
Angola: petroleum production, income and transaction taxes
Angola's petroleum production tax, petroleum income tax and transaction tax, ANPG's role as National Concessionaire and the latest Angola EITI figures.