IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 15 Jul 2009 | Removal date: open ended
Still in force

Import tariff

The Nigeria Customs Service has introduced a uniform import duty rate on imported vehicles based on ex-factory prices. Previously, duty on vehicles rangedbetween 10% and 35%, depending on the age of the vehicle, with an age limit of 10 years on any vehicle. The value of duty paid was then calculated by the customs officials. The uniform import duty rate is to do away with variances in the calculation of duty on vehicles.
Also, a progressive reduction in import duty on vehicles ranging from 3 months in age to four years and above was introduced.
i) Vehicles older than 3 months but not older than one (1) year and with a mileage of above 3,000miles will attract 10% duty.
ii) Vehicles older than one (1) year but less than two (2) years will attract a 20% duty.
iii) Vehicles older than two (2) years but less than three (3) years will attract a 30% duty.
iv) Vehicle older than three (3) years but less than four (4) years will attract a 40% duty.
v) Vehicles more than four (4) years and above will attract a 50% duty.
Importers of used vehicles are to produce documentary evidence showing the model and cubic capacity.
 
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

389 Other manufactured articles n.e.c.
8715 Baby carriages and parts thereof.
871500 Baby carriages and parts thereof.
435 Lifting & handling equipment & parts
8709 Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the fore
870919 Other
870990 Parts
441 Agricultural or forestry machinery & parts
8701 Tractors (other than tractors of heading 87.09).
870110 Pedestrian controlled tractors
870130 Tracklaying tractors
870190 Other
444 Machinery for mining, quarrying & construction; parts
8704 Motor vehicles for the transport of goods.
870410 Dumpers designed for offhighway use
447 Weapons & ammunition & parts
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
871000 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
491 Motor vehicles, trailers & semi-trailers; parts
8701 Tractors (other than tractors of heading 87.09).
870120 Road tractors for semitrailers
8702 Motor vehicles for the transport of ten or more persons, including the driver.
870210 With compressionignition internal combustion piston engine (diesel or semidiesel)
870290 Other
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles
870321 Of a cylinder capacity not exceeding 1,000 cc
870322 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
870324 Of a cylinder capacity exceeding 3,000 cc
870331 Of a cylinder capacity not exceeding 1,500 cc
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
870333 Of a cylinder capacity exceeding 2,500 cc
870390 Other
8704 Motor vehicles for the transport of goods.
870421 g.v.w. not exceeding 5 tonnes
870422 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
870423 g.v.w. exceeding 20 tonnes
870431 g.v.w. not exceeding 5 tonnes
870432 g.v.w. exceeding 5 tonnes
870490 Other
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries, spraying lorries, mobile wor
870510 Crane lorries
870530 Fire fighting vehicles
870540 Concretemixer lorries
870590 Other
8706 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
870600 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
870810 Bumpers and parts thereof
870830 Brakes and servobrakes; parts thereof
870870 Road wheels and parts and accessories thereof
870893 Clutches and parts thereof
870899 Other
492 Motor vehicle bodies; trailers & parts thereof
8707 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
870790 Other
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
870821 Safety seat belts
870829 Other
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871610 Trailers and semitrailers of the caravan type, for housing or camping
871631 Tanker trailers and tanker semitrailers
871639 Other
871640 Other trailers and semitrailers
871690 Parts
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
871130 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
8712 Bicycles and other cycles (including delivery tricycles), not motorised.
871200 Bicycles and other cycles (including delivery tricycles), not motorised.
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
871310 Not mechanically propelled
8714 Parts and accessories of vehicles of headings 87.11 to 87.13.
871410 Of motorcycles (including mopeds)
871493 Hubs, other than coaster braking hubs and hub brakes, and free wheel sprocketwheels
871496 Pedals and crankgear, and parts thereof
871499 Other

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