The recently enacted Nigeria Data Protection Act (the Act) 2023 is now the principal data privacy and protection legislation in Nigeria, and it establishes the Nigeria Data Protection Commission (the Commission) to oversee the implementation of the Act. The Act provides data protection principles that are similar to many international data protection frameworks. Due to the significance and inevitable cross-border flow of personal data in the current era, and its likely impact on the data protection rights of data subjects, the Act has provisions that guide the transfer of personal data outside Nigeria by data controllers and data processors, with the privacy of data subjects at the fore.