| Vehicle age limit | An age ceiling applies, and the reading can differ between ports of discharge. Because the limit decides whether the unit is released at all, it is confirmed in writing with the licensed agent at the actual port of discharge before stock is committed, and inventory is organised against that confirmation. |
|---|---|
| Steering side | Left-hand drive. Nigeria drives on the right and left-hand drive is the registration rule; some secondary sources describe right-hand drive tolerance, but the customs and registration position is left-hand drive |
| Emission standard | Euro IV is the working floor, and the technical inspection sits alongside the customs step rather than after it |
| Import duty | Passenger car duty is commonly quoted in a band of roughly 20% to 35% by engine capacity and vehicle class, with commercial vehicles and buses around 10%. The duty is the smaller part of the bill: levies and taxes are stacked on top of it |
| Other taxes / levies | Levies changed on 1 July 2026: the import adjustment levy fell to 10% on new vehicles and 5% on used ones. A green tax surcharge applies above 2,000cc, charged on the dutiable value at 2% from 2,000 to 3,999cc and 4% from 4,000cc; vehicles below 2,000cc, battery electrics, mass-transit buses and locally assembled units are exempt, while hybrid eligibility is confirmed by classification. On top stack a national automotive levy, a combined inspection and FOB levy near 4%, VAT at 7.5%, a surcharge around 7% and an ECOWAS levy of 0.5%. In practice the total falls between half and all of the CIF value, so a quotation built on duty alone is not a price |
| Pre-shipment certificate | Two gates now sit in front of the customs file. VehCAP, the SON-NADDC vehicle conformity programme, is the government's stated pre-shipment requirement for imported vehicles and is described as a condition ahead of Form M and customs valuation; because its enforcement timetable has not been published consistently across official channels, the certificate route for the specific vehicle is confirmed in writing with SON or an authorised body before loading. SONCAP is the standards gate: a product certificate and a shipment certificate matched to the consignment. Form M is opened by the importer's bank and the PAAR assessment is issued before arrival |
| Main port of entry | Apapa is the largest port and the most congested, with clearance commonly running four to eight weeks; Tin Can Island carries the main vehicle volume and some berths apply the stricter ten-year reading; Onne is comparatively fluid and worth using as an alternative discharge when the schedule allows. Storage is charged from roughly fifty US dollars a day and rises with congestion surcharges and layers of agency fees |
| Typical clearance time | Four to eight weeks at Apapa is a common experience rather than a worst case; Tin Can and Onne are shorter. Because storage is charged daily, the difference between a complete and an incomplete file is measured in thousands of dollars rather than in days |
| Customs valuation risk | The highest valuation risk on this list. Customs prices the vehicle through the VIN valuation system rather than from the transaction, so a car bought cheaply can be assessed at a figure that makes the tax bill higher than the purchase price. Run the VIN valuation before quoting and show the buyer the customs figure, not your invoice |
14. Restrictions and prohibited categories
- Over-age vehicles are treated as prohibited imports rather than as a tariff case: seizure, a penalty, or sale by public auction rather than a higher rate
- Left-hand drive only; the country drives on the right and right-hand drive is not the registration norm
- Accident, flood and fire vehicles are refused, and a vehicle identification number that has been altered or cannot be read stops the file outright
- Euro IV is the working floor, and an emission or safety shortfall at inspection is a refusal rather than a rectifiable defect
22. Required documents and certificates
- Form M opened through the importer's bank, and the PAAR assessment issued against it, since neither can be created after arrival
- SONCAP product certificate and shipment certificate, with the numbers matched to this consignment
- Local marine insurance cover note issued by a Nigerian insurer before shipment, which is a condition rather than a recommendation
- Bill of lading showing the final discharge port, full consignee name, address and telephone number
- Commercial invoice and packing list whose VIN, model year, engine capacity and colour match the bill of lading character by character
- Certificate of origin (or the preferential certificate required by a trade agreement)
- Vehicle registration certificate and official de-registration / export-cancellation document from the country of last registration
- Marine insurance certificate covering the declared value plus freight, valid until clearance is completed
31. Customs clearance process, step by step
- Open Form M through the importer's bank and obtain the PAAR assessment, both before the vessel sails
- Obtain SONCAP certification with the certificate number matched to this consignment, and place local marine insurance cover before loading
- Declare through the national single window, accept the VIN valuation as the tax base, pay duty, levies and taxes, take delivery and register with the state authority
- Vessel arrival: the importer's licensed broker lodges the import declaration through the national single window and the goods move to the bond store
- Inspection and release: physical and technical inspection, duty assessment, payment, delivery order, gate-out
- Registration: purchase of third-party liability insurance, local technical test, issuance of number plates
⚓Shipping and transit
Ocean freight from Qingdao / Shanghai / Nansha: Ro-Ro or container depending on unit and vessel space. Sailing time is about 35–45 days to Apapa / Tin Can. This is time at sea only — it excludes inland haulage to the port, terminal waiting and congestion at destination. Allow roughly two further weeks on top of the sailing time when planning, and clearance at destination takes about 4–8 weeks once documents are complete. Schedules and freight are confirmed in writing at booking — contact us for the current ETD/ETA.
Transit ranges are compiled from published carrier schedules and freight-forwarder references; they vary with carrier, routing and season. The booking confirmation governs.
💰How we quote
How we quote: FOB Qingdao, Shanghai or Nansha. We handle export declaration, loading and export documents. Destination clearance, import duties and taxes, and on-carriage are arranged by the buyer or the buyer's agent. The clearance and tax detail on this page is background for your budget, not a description of our scope.
4Recent regulatory changes
- Customs valuation starts from the declared transaction value: customs may question it and call for payment evidence, and its automated vehicle valuation system remains in use, but a valuation that disregards the invoice entirely can be challenged through the formal review route
- The age limit is read by the port of discharge: the same model year can be assessed differently at two berths, so the position is confirmed for the actual port before the unit is bought
- Foreign exchange availability through the central bank window has been intermittent, and access to foreign exchange often decides whether a deal completes rather than the tariff
5Common delay and refusal situations
- The VIN valuation coming back above the purchase price: the tax bill and the cash requirement both exceed the plan, so the landed cost is built on the valuation figure rather than on the invoice
- Loading without Form M, PAAR or SONCAP: none of the three can be created after arrival, so the consignment sits in the terminal accruing storage — resolving documents before shipment costs a fraction of resolving them at the port
- Congestion compounding the error: four to eight weeks at Apapa with storage from about fifty US dollars a day turns a documentation defect into a five-figure loss
- The foreign exchange window closing at the moment of payment: goods can be cleared and waiting while remittance awaits allocation, so the payment milestone is aligned with the allocation cycle in the contract
6Operational checkpoints
- Complete Form M, PAAR and SONCAP before booking the vessel, and treat all three as conditions of shipment rather than as documents to be chased
- Cost the stock against the conservative age reading for this market, and put local marine insurance in place before loading
- Quote on FOB with settlement against the buyer's own Form M. We check the document set before shipment while the buyer arranges Form M and the forex allocation in parallel, so the two timelines meet and the cargo does not sit
- The compliance package is completed before booking, not at the port: these markets generally do not accept certificates repaired after arrival
- Demurrage, storage and rectification costs follow the allocation written into the contract, agreed before shipment
- Regulation in these markets changes several times a year; quotations and sailing dates are confirmed in writing for the current period
- Where customs applies its own valuation table, the tax base is set by that table and usually exceeds the invoice value — budget on the table
?Frequently asked questions
How much does it cost to import a car into Nigeria?
Commonly between half and all of the CIF value once everything is stacked. Passenger car duty is quoted around 20% to 35% by engine capacity and class, commercial vehicles around 10%, and on top of that come a national automotive levy reported at 7.5% or 15% depending on the source, a combined inspection and FOB levy near 4%, value added tax of 7.5%, a surcharge near 7%, an ECOWAS levy of 0.5% and an import adjustment tax of 2% to 4% by engine capacity. The duty is only about a quarter of the bill.
What is the age limit for importing a used car to Nigeria?
An age ceiling applies and is read differently by port of discharge. Because the limit decides whether the unit is released at all, it is confirmed in writing with the licensed agent at the actual port of discharge before stock is committed. A vehicle above the applicable limit is treated as a prohibited import — forfeiture, fine or auction — rather than being taxed at a higher rate.
Do I need SONCAP, Form M and PAAR to import a car to Nigeria?
Yes, all three, and all three before the vessel sails. Form M is opened through the importer's bank, PAAR is the assessment issued against it, and SONCAP provides the product certificate and the shipment certificate issued under the standards conformity programme with the number matched to your consignment. None of the three can be created after arrival, so a consignment that loads without them sits in the terminal accruing storage.
How does Nigerian customs value an imported car?
Through the VIN valuation system rather than from your transaction. The system returns its own figure and that figure is the tax base, so a car bought cheaply can still carry a large tax bill. Run the valuation before quoting and show the buyer the customs number, because a quotation built on your invoice value is a number nobody at the port will use.
Which port should I ship a car to in Nigeria?
Apapa is the largest and the most congested, with clearance commonly running four to eight weeks; Tin Can Island carries the main vehicle volume and some berths there apply the stricter ten-year reading; Onne is comparatively fluid and worth using when the schedule allows. Storage runs from roughly fifty US dollars a day and rises with congestion surcharges, so the port choice is a cost decision rather than a convenience.
✉Get a written landed-cost check for this market
Send us the VIN list or the model, model year and quantity you plan to ship to Nigeria. We check it against the requirements above before you book the vessel.
- Pre-shipment compliance check against VIN (age limit, steering side, emission standard, certificate scope)
- Landed-cost sheet: duty, VAT, excise and levies calculated on the customs value actually used at the destination port
- Full document set prepared by us: certificate, invoice, packing list, certificate of origin, export declaration
- FOB quotation with the destination-side obligations written into the contract, so nothing is discovered at the port
Reply within one business day. We quote against the regulations in force at booking date and state the verification date on every document set.
✓Sources, information currency and disclaimer
- Nigeria Customs Service tariff, levy and VIN valuation publications — official authority, consulted October 2026
- Standards Organisation of Nigeria conformity programme for vehicles — official authority, consulted October 2026
- Central Bank of Nigeria import Form M and PAAR procedure — official authority, consulted October 2026
- Licensed Apapa and Tin Can clearing agents practice notes — market practice, verified October 2026
- Nigeria Customs Service → https://customs.gov.ng/
- Standards Organisation of Nigeria (SON) → https://son.gov.ng/