Vehicle chassis fitted with engine, for assembly plants — Nigeria Import Duty
Importing Vehicle chassis fitted with engine, for assembly plants (HS 8706001100) into Nigeria carries a 5% import duty and a 0% 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 $11,486.38 in CIF plus estimated import taxes — about 14.86% above CIF. Rates are from the Nigeria Customs Service CET tariff, effective 2022-04-01.
Official tariff description: Chassis fitted with engine,for assembly plant of vehicles under subheading 8701.20.10.00
Rate table (HS 8706001100)
| Import duty | 5% |
|---|---|
| Levy | 0% |
| 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 | 2022-04-01 |
Worked example — $10,000 CIF
| Item | Rate | Amount |
|---|---|---|
| CIF | $10,000 | |
| Import duty | 5% | $500 |
| Levy | 0% | $0 |
| Surcharge | 7% | $35 |
| CISS | 1% | $100 |
| ETLS | 0.5% | $50 |
| VAT | 7.5% | $801.38 |
| CIF + import taxes | $11,486.38 |
This estimate excludes port, terminal handling, clearing-agent and inland transport charges. Ask our Abuja team for a final clearing quotation.
Import restrictions & requirements
No product-specific restriction is currently mapped in our dataset. This does not confirm that the shipment is unrestricted; check with a licensed customs agent before shipping.
Related categories
Frequently asked questions
What import duty applies to Vehicle chassis fitted with engine, for assembly plants?
HS 8706001100 (Vehicle chassis fitted with engine, for assembly plants) carries a 5% import duty, 0% levy, 7% surcharge, 1% CISS, 0.5% ETLS and 7.5% VAT, per the Nigeria Customs Service CET tariff effective 2022-04-01.
Are there import restrictions on Vehicle chassis fitted with engine, for assembly plants?
No import prohibition or restriction is flagged for this HS code in our data — always confirm with your clearing agent before shipment.
What documents or regulatory approvals may be required for Vehicle chassis fitted with engine, for assembly plants?
No product-specific approval is currently mapped in our dataset. This does not confirm that the shipment is unrestricted; check with a licensed customs agent before shipping.