Technical ITT for Cleaning and Intelligent BID NO.

JVO-2014XXXXXX
Pigging of Pipeline Services

EXHIBIT E – NIGERIAN CONTENT GUIDELINES

1. NIGERIAN CONTENT

1.1 “Nigerian Content” as defined in the Nigerian Oil and Gas Industry Content
Development Act (“Act”) means the quantum of composite value added to, or created in,
the Nigerian economy by a systematic development of capacity and capabilities through
the deliberate utilization of Nigerian human, material resources and services in the
Nigerian oil and gas industry.

2. CONTENT GUIDELINES

2.1 Contractor shall comply (and ensure that all members of Contractor Group comply) with
all Applicable Laws, the Act and these Nigerian Content Guidelines (“Content
Guidelines”).

2.2 Contractor shall provide (and ensure that all members of Contractor Group provide) high
quality, cost effective, competitively priced materials and services during the Term of this
Contract and seek opportunities and implement processes to ensure compliance with
Applicable Laws concerning Nigerian Content by pursuing all of the following:

(A) Utilizing qualified local personnel to perform the work.

(B) Procuring materials and services from local businesses.

(C) Tracking the amount spent for the procurement of locally-provided materials and
services.

3. CONTENT PLAN

3.1 On or before the Effective Date, Contractor shall prepare a Nigerian Content Plan
(“Content Plan”) for the purposes of expanding opportunities for locally-owned
businesses to supply materials and services and to increase the amount spent in Country
for the procurement of materials and services. Contractor shall also provide Company
with details of its Nigerian Content Plan submitted as part of its technical requirements at
the technical stage (“ITT”) of the tender for this Contract.

3.2 Contractor shall ensure that the Content Plan complies with Applicable Laws, relevant
Company policy, these Content Guidelines and generally accepted good international
industry practice for the industry in which the Services are to be provided. If a conflict
exists between components of the Content Plan, Content Guidelines, Applicable Laws,
relevant Company policy and industry practice, Contractor shall comply with the most
stringent to the extent that it is legal.

3.3 Contractor shall submit the Nigerian Content Reporting Form by the tenth day of each
month for the Term of this Contract.

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Technical ITT for Cleaning and Intelligent BID NO. JVO-2014XXXXXX
Pigging of Pipeline Services

4. OTHER OBLIGATIONS AND LIMITATIONS

4.1 Contractor shall engage, train and develop capacity and capabilities of indigenous
suppliers, subcontractors and personnel to perform work for which they are qualified and
competitively priced. Company makes no representations as to the suitability or any other
qualification of indigenous suppliers, subcontractors and personnel and accepts no
liability whatsoever for any Claims that may arise from their performance.

4.2 Contractor shall identify additional work that may be performed by utilizing indigenous
suppliers, subcontractors and personnel.

4.3 Nothing in these Content Guidelines shall limit or reduce Contractor’s release, liability
and indemnity obligations under this Contract.

END OF EXHIBIT E