In July 2009, the government of Nigeria announced a change in import duties.



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SOURCE, The reported reference number of the relevant memorandum from the Nigerian Customs Service is NCS/T$T/I&E/067S.4/VOL. X.
Private sector sources, that have imported auto mobiles, confirm that the changes reported above have been implemented.

Inception date: 15 Jul 2009 | Removal date: open ended

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.