Nigeria
Shipping Ports
Apapa and Lagos are the ports where used cars from Japan are imported.
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Left Hand Drive Cars
The used cars from Japan imported to Nigeria should be Left Hand Drive.
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Age Restriction
The cars should not be more than 8 years old from the date of first registration.
1
Required Documents
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To claim any goods at Nigerian ports, the following documents must be presented to officials of the Customs and Excise Department.
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Bill of lading.
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Bill of entry.
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Marine insurance policy (issued by a Nigerian insurance firm).
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Evidence of payment of VAT.
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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.
2
Taxes and Duties
Vehicles Custom Duty
Cars 30%
Buses 15%
Trucks 30%
CKD 5%
(Complete Knocked Down vehicles)
3
Taxes applicable on the import of used cars are as below:
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CISS (Comprehensive Import Supervision Scheme): 1%
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NAC (National Automotive Council): 2%
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VAT (Value Added Tax): 5%
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ETLS (Ecowas Trade Liberalization Scheme): 0.5%
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Sub Charge and Duty Payable
