Importing Motor Vehicles

• Age Restriction: Only vehicles less than 15 years from the year of manufacture are permitted for import.
• Condition: Both new and used vehicles can be imported. Salvaged/accidented vehicles may face restrictions.
• Prohibited Vehicles: Vehicles not meeting Nigerian emission or safety standards.

✔ Importer Registration

• Register with CAC, NRS (TIN), and the Nigeria Customs Portal.

✔ Check HS Code & Tariff Rate

• Motor cars (8703), trucks (8704), buses (8702).
• Customs duty varies by type, engine capacity, and year.

✔ Obtain Form M

• Mandatory for all vehicle imports above $10,000.

✔ Shipping & Pre-Arrival Documentation

• Bill of Lading / Airway Bill.
• Proforma Invoice.
• Combined Certificate of Value & Origin (CCVO).

✔ Customs Clearance

• File declaration via NICIS II.
• Pay duties, VAT, and levies.
• Risk channelling (green/yellow/red lane).

✔ Inspection & Valuation

• Vehicles are inspected at the port by Customs.
• Valuation applied (often based on year, make, model, and engine size).

✔ Release & Delivery

• Once cleared, the vehicle will be released to the importer.

• Diplomatic Vehicles – duty exemptions.
• CKD/SKD (Completely Knocked Down / Semi-Knocked Down) Imports – for assembly plants, lower duty rates.
• Commercial Vehicles (buses, trucks) – lower duties compared to private cars.

• Form M
• Proforma Invoice
• Bill of Lading / Airway Bill
• CCVO
• Packing List
• Insurance Certificate
• Product Certificate (if required)

• Smuggling and undervaluation.
• Port congestion/demurrage costs.
• Exchange rate fluctuations affect duty.