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Shipping Ports

Apapa and Lagos are the ports where used cars from Japan are imported.



Left Hand Drive Cars

The used cars from Japan imported to Nigeria should be Left Hand Drive.

Age Restriction

The cars should not be more than 8 years old from the date of first registration.

Required Documents

  • To claim any goods at Nigerian ports, the following documents must be presented to officials of the Customs and Excise Department.

  • Bill of lading.

  • Bill of entry.

  • Marine insurance policy (issued by a Nigerian insurance firm).

  • Evidence of payment of VAT.

  • Approved Form M: Form "M" should be processed by any person importing used cars into Nigeria through any authorized commercial/merchant bank. The authorized banks shall be responsible for delivering all Forms "M" (including those for imports excluded from inspection) to the appointed inspectionagent's liaison offices in Nigeria.


Taxes and Duties

Vehicles               Custom Duty

Cars                      30%

Buses                   15%

Trucks                  30%

CKD                      5%

(Complete Knocked Down vehicles)


Taxes applicable on the import of used cars are as below:

  • CISS (Comprehensive Import Supervision Scheme):     1%

  • NAC (National Automotive Council):     2%

  • VAT (Value Added Tax):       5%

  • ETLS (Ecowas Trade Liberalization Scheme):      0.5%

  • Sub Charge and Duty Payable 

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