The most popular cars
- Toyota Land Cruiser Prado
- Toyota Harrier
- Mercedes E-class
- Toyota Camry
- Mitsubishi Pajero
- Toyota Hilux Surf
- Mercedes S-class
- Toyota Corolla
- Toyota Alphard
Apapa and Lagos are the ports where used cars from Japan are imported.
The cars should not be more than 8 years old from the date of first registration.
Left Hand Drive Cars
The used cars from Japan imported to Nigeria should be Left Hand Drive.
Documents Required for importation
- To claim any goods at Nigerian ports, the following documents must be presented to officials of the Customs and Excise Department.
- Bill of lading.
- Bill of entry.
- Marine insurance policy (issued by a Nigerian insurance firm).
- Evidence of payment of VAT.
- Approved Form M: Form "M" should be processed by any person importing used cars into Nigeria through any authorized commercial/merchant bank. The authorized banks shall be responsible for delivering all Forms "M" (including those for imports excluded from inspection) to the appointed inspection agent's liaison offices in Nigeria.
Taxation in NIGERIA
Custom Duties applicable on the vehicles:
CKD (Complete Knocked Down vehicles): 5%
Taxes applicable on the import of used cars are as below:
CISS (Comprehensive Import Supervision Scheme): 1%
NAC (National Automotive Council): 2%
VAT (Value Added Tax): 5%
ETLS (Ecowas Trade Liberalization Scheme): 0.5%
Sub Charge and Duty Payable: -