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Import Regulations in Nigeria for Japan Used Cars

Restriction in Number of Years:
Max. 15 Years Old
Shipping Ports:
Apapa, Lagos
Shipment Time:
RoRo(34-44 Days)
Shipping Schedule:
RoRo(Monthly)
Shipping Line:
3MO Shipping and Trading Company Ltd.
Inspection:
No Inspection
Only left-hand-drive used Japanese cars are allowed for import in Nigeria.
DOCUMENTS REQUIRED FOR THE IMPORT OF VEHICLES
  • Marine insurance policy (to be issued by the Nigerian insurance firm)
  • Bill of Lading
  • Bill of entry
  • Proof of payment of VAT
  • Form M (approved and delivered by authorized commercial banks to the agent appointed for the inspection of the used vehicles in Nigeria)
All the above documents should be submitted to the Customs and Excise Department’s officials.
TAXATION
CUSTOM DUTIES
  • For cars, 30% of customs duty is applicable.
  • For buses, 15% of customs duty is applicable.
  • For trucks, 30% of customs duty is applicable.
  • For Complete Knock Down (CKD) vehicles, 5% of customs duty is applicable.
TAXES
  • For CISS (Comprehensive Import Supervision Scheme), tax is 1%.
  • For NAC (National Automotive Council), tax is 2%.
  • VAT (Value Added Tax) is 5%.
  • For ETLS (Ecowas Trade Liberalization Scheme), tax is 0.5%.
  • Sub charge and duty payable.
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