Import guide · Nigeria
How to Import Cars from China to Nigeria
Nigeria is the largest vehicle market in West Africa and the destination our containers leave for most often. The economics work because Chinese cars are built left-hand drive, arrive with a genuine manufacturer warranty, and land in Lagos at a price the used-import trade cannot match on a comparable model year.
What decides whether a deal is profitable is not the FOB price — it is the age rule, the levy band and the Form M paperwork. This guide covers all three, based on the shipments we run into Tin Can Island and Onne.
Sino Gear is a vehicle exporter, not a customs broker or a tax adviser. The duty, tax and age figures on this page were collected from the sources listed at the foot of the page and last checked in August 2026. They are set by Nigeria's authorities and change without notice — several were revised during 2026 alone. Figures we could not confirm against a primary government source are listed explicitly below. Nothing here is legal, tax or customs advice: confirm the current position with a licensed customs broker in Nigeria before you commit money to a shipment.
What the landed cost is made of
| Cost block | Indicative level |
|---|---|
| Vehicle (FOB China) | Model-dependent — see the catalog and used stock |
| Ocean freight + insurance | Roughly US$1,300–2,200 per car as a container share, South China to Lagos |
| Import duty (ECOWAS CET) | 20% of CIF value for passenger cars |
| Import levy | Cut on 1 July 2026 — 10% on new vehicles (was 20%) and 5% on used vehicles (was 15%) |
| Electric vehicles | Exempted from import duty under the 2026 Fiscal Policy Measures — the single largest saving available in this market |
| VAT | 7.5% on (CIF + duty) |
| ETLS levy / CISS / surcharge | 0.5% ETLS, 1% CISS plus port surcharge and handling |
| Green Tax Surcharge | Introduced 1 July 2026 alongside the levy cut; the Customs notice announcing it did not publish the applicable rates — your agent quotes the charge assessed on the day |
All-in, budget roughly 30–40% of CIF for a mainstream petrol passenger car, before terminal and agency charges. The levy cut and the Green Tax both took effect on 1 July 2026, so pre-July figures you find elsewhere are out of date — and the Green Tax rates themselves were not published in the Customs notice. Figures on this page are indicative as of August 2026 and are set by Nigeria’s authorities, not by us — your customs broker confirms the exact charge for a specific VIN on the day of entry.
The 12-year rule, and the date that actually counts
Nigeria restricts imported used vehicles to 12 years from the date of manufacture — a limit the Customs Service tightened from 15 years to 12 in May 2022, when it introduced the VIN Valuation system. Shipping in 2026, that means a manufacture date of 2014 or later.
The date customs reads is the one stamped on the VIN plate — not the model year in the advertisement and not the first-registration date. A car sold as a 2014 model but built in late 2013 is a 2013 vehicle at Tin Can Island. We confirm the VIN build date in writing before you pay a deposit, because this is the single most common reason a container gets stuck.
New units are unaffected by the age rule, which is why a large share of our Nigeria volume is new Chinese stock rather than used: the landed cost gap has narrowed to the point where the warranty is worth more than the saving. Since 1 July 2026 that gap has narrowed further at the electric end, where import duty was removed altogether.
Form M, PAAR and the documents that gate the shipment
Nigeria requires an e-Form M to be opened through your Nigerian bank on the Trade Portal before the goods ship, and a PAAR (Pre-Arrival Assessment Report) issued by Customs against it. Without a valid Form M matching the invoice and Bill of Lading, the container cannot be cleared — this is the step importers most often start too late.
We prepare the Commercial Invoice, Packing List, Certificate of Origin and Bill of Lading to match the Form M exactly, including the HS code and the declared value your bank has registered. Mismatched descriptions between the Form M and the invoice trigger re-assessment and demurrage.
The process, step by step
- 1Quote & spec
Send the model, condition (new or used), quantity and your port — Lagos (Tin Can Island / Apapa) or Onne. You get a CIF quote with the vehicle price, ocean freight and documentation listed as separate lines, plus confirmation that the unit clears Nigeria's age and compliance rules before you commit.
- 2Deposit & inspection
Standard terms are a 30% T/T deposit with the 70% balance against the Bill of Lading. Before shipment you receive the VIN, a photo and video condition report, and — for EV and plug-in hybrid units — a battery state-of-health check.
- 3Shipping
Container loading (typically 3 cars per 40′ HC, 2 for large SUVs), with RoRo available on the Lagos rotation out of Shenzhen, Guangzhou, Shanghai or Ningbo, then roughly 30–40 days to Lagos (Tin Can Island / Apapa) or Onne. Container-loading photos and the container number go to you before the vessel sails, followed by the Commercial Invoice, Packing List, Bill of Lading and Certificate of Origin.
- 4Clearance & registration
Your Nigerian customs broker clears the unit (duty, NAC levy, VAT and port charges) and registers it. We supply whatever document set the clearance needs — including the Form M–matched invoice set and Certificate of Origin — and reissue anything customs queries.
Routing to Lagos (Tin Can Island / Apapa) or Onne
Container is the default for Nigeria: it protects the unit and keeps the parts and accessories with the car. RoRo can be cheaper per unit on the Lagos rotation but exposes the vehicle to pilferage, so we only recommend it above roughly ten units where a dedicated block booking makes sense.
What sells in Nigeria
The 2026 Fiscal Policy Measures exempted electric vehicles from import duty entirely. Where a buyer has charging, that exemption is worth more than any negotiation on the vehicle price.
See electric & hybrid stockFuel is the whole business case for a Lagos ride-hail operator. A DM-i sedan runs on battery in traffic and petrol on the expressway, which is why it out-earns a comparable petrol sedan within a year.
See electric & hybrid stockThe volume seller in every Nigerian showroom. A well-priced row of mid-size Chinese SUVs turns over faster than any other body style we ship.
See SUV catalogDouble-cab pickups for oil-services, agriculture and government tenders — ground clearance and a body-on-frame chassis are non-negotiable outside the cities.
See pickup catalogFrequently asked questions
Budget four blocks: the vehicle FOB price, ocean freight of roughly US$1,300–2,200 per car as a container share to Lagos, import duty of 20% on the CIF value plus the import levy (10% on new and 5% on used vehicles since 1 July 2026), and 7.5% VAT on (CIF + duty). With the ETLS levy, CISS charge, port surcharge and agency fees, a mainstream petrol car lands at roughly 30–40% above CIF. Electric vehicles were exempted from import duty in the same package. Have your clearing agent confirm the current band before you commit.
Twelve years from the date of manufacture, which in 2026 means a build date of 2014 or later. Customs reads the manufacture date on the VIN plate, not the advertised model year — a car described as a 2014 model but built in December 2013 will be assessed as a 2013 vehicle. We confirm the VIN build date in writing before any deposit.
Document preparation and port booking take 5–10 working days for in-stock units, and the container voyage from South China to Tin Can Island or Onne typically runs 30–40 days. Plan on roughly 6–8 weeks from deposit to the container standing in Lagos, before clearance.
Yes. Your Nigerian bank opens an e-Form M on the Trade Portal before the vehicle ships, and Customs issues a PAAR against it. The Form M has to match the Commercial Invoice, HS code and Bill of Lading exactly — we prepare our document set against your registered Form M so the clearance does not stall.
Yes. From 1 July 2026 the Nigeria Customs Service reduced the import levy on new vehicles from 20% to 10% and on used vehicles from 15% to 5%, and exempted electric vehicles from import duty. A Green Tax Surcharge started on the same date, but the Customs notice did not publish its rates — so budget for it as an unknown until your agent quotes the assessed figure.
Yes. Chinese-market vehicles are built left-hand drive, which is what Nigeria drives — no conversion, no compliance issue. Infotainment is confirmed in English before the Bill of Lading is issued.
Sources & verification
Figures on this page were last checked in August 2026 against the sources below.
- Channels Television — Nigeria Customs Service, 2026 Fiscal Policy Measures (levy cut, Green Tax)
- Arise News — vehicle import levy cut and EV import-duty exemption
- TheWill — Customs lowers imported-vehicle age limit from 15 to 12 years
- The Green Tax Surcharge rates. The Customs notice announcing the surcharge did not publish them, and we found no official schedule.
- Reports that duty on fully built passenger vehicles was cut from 70% to 40% appear in some coverage of the same package; we could not reconcile that with the standard 20% CET line and have left it out.
- Ocean freight ranges are our own commercial estimates, not a published tariff.
We publish this list rather than presenting every number as settled. If any of it decides your purchase, have a licensed customs broker in Nigeria confirm it in writing first — and tell us what they say, so we can correct the page.
Get a CIF Lagos (Tin Can Island / Apapa) or Onne quote
Send the model, condition and quantity — you get the full cost build-up, VIN photos and the shipping schedule before any payment. Minimum order is one unit.
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