Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc — Nigeria Import Duty
Importing Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc (HS 8703232000) into Nigeria carries a 20% import duty and a 15% levy, plus a 7% surcharge on duty, 1% CISS and 0.5% ETLS, then 7.5% VAT on that combined base. On a $10,000 CIF shipment, that works out to roughly $14,824.25 landed cost — about 48.24% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-04-09.
Rate table (HS 8703232000)
| Import duty | 20% |
|---|---|
| Levy | 15% |
| Surcharge (of duty) | 7% |
| CISS | 1% |
| ETLS | 0.5% |
| VAT | 7.5% |
| Excise (not included in landed cost) | 0% |
| Effective date | 2022-04-09 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 20% | $2,000 |
| Levy | 15% | $1,500 |
| Surcharge | 7% | $140 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $1,034.25 |
| CIF + import taxes | $14,824.25 |
Excludes port, terminal handling, clearing-agent and inland transport fees — your actual landed cost will be higher. Message us for a full clearing quote.
Import restrictions & requirements
- restricted: Form M (CBN-authorised dealer bank) mandatory before shipment/L/C for all passenger vehicle imports. NCS enforces a used-vehicle age limit; sources conflict on the current threshold (variously reported as 9, 10, or 12 years from year of manufacture as of 2026) — DO NOT rely on any single figure without checking the current NCS circular. (source)
Related categories
Frequently asked questions
What import duty applies to Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc?
HS 8703232000 (Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc) carries a 20% import duty, 15% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2022-04-09.
Are there import restrictions on Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc?
Form M (CBN-authorised dealer bank) mandatory before shipment/L/C for all passenger vehicle imports. NCS enforces a used-vehicle age limit; sources conflict on the current threshold (variously reported as 9, 10, or 12 years from year of manufacture as of 2026) — DO NOT rely on any single figure without checking the current NCS circular.
Does Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc require SONCAP or NAFDAC certification?
No SONCAP or NAFDAC requirement is flagged for this HS code in our data — confirm with SON (son.gov.ng) or NAFDAC directly if importing regulated goods.
Data version 1.20260726 · generated 2026-07-26T03:05:13Z · see ourmethodology
These figures are estimates for planning purposes only. Duty rates and exchange rates change with government policy, and final clearance costs are determined solely by the Nigeria Customs Service and your licensed clearing agent at the point of entry. GoFair and EuroVista are not affiliated with the Nigeria Customs Service.