Please note that there is a proposal for reduction of nigeria custom duty on imported car 2021 from 35% to 5% by the government to boost and reduce the transportation cost. As at the time of writing this report, it’s not clear whether this has been enforced by the customs. But once it’s implemented, the cost of imported vehicle will be greatly reduced.

1. NIGERIA CUSTOM DUTY
ON IMPORTED CARS 2021
A DETAILED GUIDE ON HOW TO IMPORT CARS FROM USA INCLUDING
CALCULATIONS ON THE COST OF CLEARING CAR IN NIGERIA.
Are you wondering how to import cars to Nigeria
and calculate vehicle duty in 2021? Germany and the
United States are the top locations in the West where
car importers source used-vehicles for import to
Nigeria and other African countries. In this
exhaustive guide on how to import cars to Nigeria in
2021, there is a lot to learn. We will talk about
current trends in the vehicle importation business,
source your car, make a payment, and ship it to
Nigeria. You will also take a brief look at calculating
vehicle import duty in Nigeria and custom clearance
procedures. Here is going to serve as your useful
primary source for upcoming changes in the year. So
always come back to check what is new.
Buckle up as we ride together!
Sourcing your Vehicle from Overseas
Some two decades ago, if you wanted to buy
vehicles from the USA, Canada, or Europe, you

2. would need to travel to auction yards across the
country to place your bids. In recent times, the
internet has improved the ease of buying and
importing cars from overseas. If you need to
purchase foreign-used vehicles today, all you need is
the services of car auction websites or that of a car
buying agent (auto broker). Likewise, you can make
payments for your car and shipping online or
through your car broker and have your vehicles
shipped to your desired Nigerian port. To be
successful in importing a motor vehicle with such
service, you need to have a consultation with the
agent. There you will have the chance to explain
your needs and requirements. And the best way to
start is to get our cut cost car importation blueprint
which explains then whole car importation process
from a-z
Click here to watch the 5 steps car importation
process video.
But wait! Do you know the automobile sites you can
search for in Germany or the EU, the United States,
and Canada to find your desired cars? We do not
want to throw you into cold water and ask you to

3. swim. To assist you in the search for a vehicle, we
have put a list together for you also in the blueprint.
Cost Of Transporting A Vehicle
Some auto buyers do not know that when they
purchased a vehicle in a particular country, there
may be a transportation charge for carrying it from
the location of buying to the shipping agent garage.
We mentioned it in some of our articles, particularly
concerning buying a car in Germany. Here the cost
of transporting a vehicle from the A to B location is
still the same. The transporters charge 1 Euro per
km.
Shipping your Vehicle to Nigeria
After you've made payment for your desired vehicle,
you can have the auction company or car broker
arrange your vehicle's shipping. Auction websites
often have affiliated shipping companies that work
with them. Alternatively, you can contact one of
many independent shipping companies to deliver
your vehicle for onward shipping to Nigeria.

4. Available shipping methods and options you can
rely on to move your purchase from overseas to
Nigeria include:
✓Full Containerized Shipping
✓RoRo Shipping
✓Container Groupage
Restrictions and Requirement for Car
Importation to Nigeria
Cars/Vans/Pickups older than 15 years are not
allowed for importation into Nigeria. Therefore, any
motor vehicle above this age attracts a penalty. New
vehicles require Form M. The consignee must obtain
it in Nigeria before shipping. All vehicles to be
imported must have a clear title of ownership.
Vehicle Import Duty In Nigeria.
The Nigerian Customs Service is the authority in
charge of clearing imported vehicles at Nigerian
ports. A couple of years ago, the cost of a car
customs clearance in Nigeria depended mainly on

5. the vehicle's type and age. The import duty position
adopted placed the clearance cost at about 22% of
the vehicle's actual price.
Today, the parameters for determining clearing costs
have changed. There is a charge of 35% import duty
on imported vehicles plus an additional 35% levy,
which brings the total clearing cost to 70% of the
vehicle's price. This 48% increase in clearing charge
was a move by the government to discourage
importation while encouraging locally manufactured
cars in Nigeria.
Please note that there is a proposal for reduction of
the 35% import duty to 5% by the government to
boost and reduce the transportation cost in 2021.
As at the time of writing this report, it’s not clear
whether this has been enforced by the custom. But
once it’s implemented, the cost of imported vehicle
will be greatly reduced.
How to Clear your Vehicle at the Ports

6. After your shipping company has landed your
vehicle at the port, you need a clearing agency to
complete the process of clearing your vehicle.
Although there are steps, you can complete yourself.
You may consider using a licensed clearing agent for
the most part. Below are the necessary steps and
documents you will need:
• Bill of Lading
Bill of lading is a document that contains all
information such as model, year, VIN/chassis
number, weight, and name of conveying vessel, the
port of origin and discharge, and also details of the
consignee to receive the vehicle in Nigeria. You
should receive this document from your shipping
company ahead of time before the arrival of your
car. You can obtain it through express courier or via
email, which you'll need to print.
• Application for Duty Valuation
This application has to be written by a licensed

7. customs clearing agency. It accompanies a copy of
the BOL (Bill of Loading) and addresses the
Nigerian Custom Office, e.g., Tincan, Apapa, and
Onne.
In response to this application, the customs office
will provide your clearing agent with your vehicle's
duty valuation in dollars. It is this dollar value that
will be used to calculate your vehicle's 35% surface
duty. An additional 35% levy is charged, which
brings the total clearing cost to 70%.
For example,
Let's say the custom office determines a $5,000
value for your foreign-used vehicle. Calculation of
surface duty as follows:
$5,000 X (35/100) X N380 (Customs official dollar
rate) = N665, 000
There may be other charges which could arise in the
processing. Please verify them with your customs
clearance agent.
• Print DTI
Your clearing agency will obtain a Direct Trader

8. Input, also called Assessment Notice or Single
Goods Declaration Form, upon submitting the duty
valuation obtained from above. This document will
describe the transaction, such as vehicle type,
terminal location, approved duty amount, and
vehicle contents (if any).
This step, commonly called "punching," is a
significant step among all the steps involved in how
to import cars to Nigeria. It merely means to input
the car's details and the Nigerian Customs server's
duty valuation. They need the TIN (Tax
Identification Number) of the consignee to process
the DTI.
• Import Duty Payment
Proceed to the bank with the Assessment Notice
obtained from above to make your import duty
payment. You get a receipt upon payment.
• Collate All Documents
Put together the bank's duty payment receipt,
assessment notice, valuation copy, and bill of lading.

9. Submit all to the customs office where the vehicle
will be registered and scheduled for physical
examination upon confirmation that the correct duty
amount has been paid. Otherwise, there will be an
alert on the car until the owner makes the right duty
payment. The releasing officer receives a report to
release the vehicle if things are correct.
• Release at Shipping Company
At this point, you are to put together your vehicle's
original signed bill of lading, SGD, signed copy of
the consignee's ID, and submit all to your shipping
company. The following acceptable for the
consignee's ID: driver's license, international
passport, national ID, or certificate of incorporation
for a company.
You'll also need a copy of Form C30 (Custom
documents that license custom agencies to operate)
and a letter of authorization from your clearing
agency. In return, your shipping company will give
you an assessment to pay any outstanding shipping
and terminal charges, and upon payment, you get an
exit copy.

10. • Clearing at Customs Gate Office
At this point, you are almost free to go but not
entirely. At the Customs gate office, you'll submit
your customs release document and exit copy from
your shipping company. Upon verification, your
documents will be stamped and signed. With your
shipping company's payment receipt and a copy of
the signed gate document, you get terminal delivery
order.
• Final Custom Check
With the TDO (Terminal Delivery Order) issued
from above, your vehicle can now be released to the
open floor in readiness to cross the exit gate out of
the port. Albeit not without a final custom check.
• Contact Information of Nigerian Customs
Authority
If you're looking for the Nigerian Customs Service's
contact number and email, we have it handy for you

11. below. You can also contact the Nigeria Customs
Service for inquiries bordering on importation.
Nigeria Customs Service Headquarters
Last But Not Least, Vehicle Importation To Nigeria
The processes involved in buying, shipping, and
clearing vehicles overseas can seem very herculean
for a beginner. But if you follow the information in
this guide on how to import cars to Nigeria in 2021,
you will have a good plan and achieve success.
If you can follow all the steps shown in the guide,
could save at least N500,000 on a new car, the
question is why are you wasting that money on a car
dealer instead when you can simply buy the car
yourself?
This is Money That Should Be In Your Pocket
The only benefit you get from buying a car from a
dealer is that you get your car instantly.
Unless you have to buy a car urgently, I don't see
why you should go and dash a car dealer all that
extra money.

12. This means that if you buy one car this year, you’ll
throw away at least five hundred thousand
naira…Chai!
If you buy two cars (maybe for yourself and your
wife, that’s at least =N=1,000,000 million Naira
down the drain)
And all you need to do is follow my 5-step car
import process, wait 5-6 weeks and your car will
show up.
• You will buy your dream car at a reasonably cheap
price.
• It will be a strong durable car and
• It will not give you any problems ever!