Used petrol cars, 1,500–3,000 cc — Nigeria Import Duty
Importing Used petrol cars, 1,500–3,000 cc (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 in CIF plus estimated import taxes — about 48.24% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-04-09.
Official tariff description: Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc
Rate table (HS 8703232000)
| Import duty | 20% |
|---|---|
| Levy | 15% |
| Surcharge (of duty) | 7% |
| CISS | 1% |
| ETLS | 0.5% |
| VAT | 7.5% |
| Excise (reference only) | not applicable to most goods; confirmed rate not on file for this code |
| 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 |
This estimate excludes port, terminal handling, clearing-agent and inland transport charges. Ask our Abuja team for a final clearing quotation.
Import restrictions & requirements
- Documentation or regulatory checks may apply: 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. (View source)
Related categories
Frequently asked questions
What import duty applies to Used petrol cars, 1,500–3,000 cc?
HS 8703232000 (Used petrol cars, 1,500–3,000 cc) 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 petrol cars, 1,500–3,000 cc?
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.
What documents or regulatory approvals may be required for Used petrol cars, 1,500–3,000 cc?
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.