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Import a vehicle into Nigeria

Import and clear a vehicle: confirm age eligibility → NCS VIN valuation → pay duty + levies (often 70-100%+ of value) → clear at port. Distinct from general goods import because of the age limit, VIN valuation, and NAC levy.

Procedure
4steps
Coordination
1agency
Category
Trade & mobilityTrade
Task links

Go to the exact next page

Application, requirements, forms, fees, and tracking are labelled separately.

Routing map

Who you will deal with

Nigeria Customs Service (NCS)
Procedure

The steps, in order

Each route below is scoped to the step it can actually complete.

  1. 01

    Confirm the vehicle is eligible

    Agency
    Nigeria Customs Service (NCS)
    What is required
    Check the age limit: imported vehicles must generally be within ~12 years (enforcement is strict around 10 years); older vehicles face punitive duty or a ban.
    Documents
    Vehicle year, make, model, VIN
    Typical timeline
    Immediate
  2. 02

    Get the NCS VIN valuation

    Agency
    Nigeria Customs Service (NCS)
    What is required
    The NCS automated VIN valuation system assigns a fixed USD value by year/make/model/VIN; that figure (not your invoice) is the base for all charges and may exceed your declared price.
    Documents
    VIN
    Typical timeline
    Immediate (online)
  3. 03

    Compute and pay duty and levies

    Agency
    Nigeria Customs Service (NCS)
    What is required
    Duty 35% of CIF/valuation + 7% surcharge (of duty) + ~1.5% CISS/ETLS + NAC levy (~15-20% of CIF for used cars) + 7.5% VAT — effective burden often 70-100%+ of value. Pay via Remita.
    Documents
    VIN valuation; invoice; Bill of Lading
    Typical timeline
    On clearance
  4. 04

    Clear the vehicle at the port

    Agency
    Nigeria Customs Service (NCS)
    What is required
    Clearing agent files the Single Goods Declaration on NICIS II (Apapa/Tin Can), obtains PAAR, and passes physical inspection (VIN/chassis/safety). Release typically 1-3 days.
    Documents
    SGD; PAAR; duty payment; shipping docs
    Typical timeline
    1-3 days after payment
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