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The short answer
Used motor vehicles more than 12 years old from their year of manufacture are on the Nigeria Customs Service import prohibition list, as reported by Legit.ng in August 2026, which put 2014 as the oldest eligible model year. Older cars are not charged a higher levy; they are prohibited. Cars within the limit pay duty and levies, and the used-vehicle levy was cut from 15% to 5% on 1 July 2026, according to Channels TV.
The rule in one line
Nigeria does not tax old cars more heavily at the border. It bans them. According to the Nigeria Customs Service import prohibition list, as summarised by Legit.ng on 18 August 2026, used motor vehicles more than 12 years old from their year of manufacture are prohibited from importation. Legit.ng worked that out as 2014 being the oldest eligible model year in 2026. A car that falls outside the window is not a car you can clear by paying more: it is a prohibited item.
This matters most to people returning home or buying a tokunbo car abroad for a relative. A deal that looks cheap at an auction in the US or a dealer in Europe can become a car that cannot legally enter, with shipping, storage and agent fees already paid.
How the age is counted
The test is the year of manufacture, not the year of first registration and not the model year printed in an advert. These can differ. A car built late in one year may be sold as the next year's model, and a car first registered abroad a year after it was built is still as old as its build date.
- Check the manufacture date on the vehicle's build plate or door-jamb label, not only the logbook or title.
- Decode the Vehicle Identification Number (VIN). Customs uses the VIN to return make, model and year when valuing a car, as BusinessDay reported when the VIN valuation system was introduced.
- Allow for shipping time. A car that is inside the window when you buy it should still be inside it when it arrives and is declared. Count conservatively.
- Keep the purchase invoice, title and export documents together; they support the declared year if it is questioned.
What a car inside the age limit pays
An eligible used car pays import duty, levies and VAT on its assessed value. The rates moved on 1 July 2026 under the 2026 Fiscal Policy Measures. Channels TV reported on 2 July 2026 that the Nigeria Customs Service cut the levy on used vehicles from 15% to 5% and on new vehicles from 20% to 10%, and that mass transit buses and electric vehicles are fully exempt.
| Item | What was reported | Source and date |
|---|---|---|
| Age limit | Used vehicles more than 12 years from manufacture prohibited | Legit.ng, 18 Aug 2026, citing the NCS prohibition list |
| Used vehicle levy | Cut from 15% to 5% | Channels TV, 2 Jul 2026 |
| New vehicle levy | Cut from 20% to 10% | Channels TV, 2 Jul 2026 |
| Green Tax surcharge | 2% for 2,000cc to 3,999cc; 4% for 4,000cc and above | Legit.ng, 18 Aug 2026 |
| Steering | Vehicles for normal registration generally required to be left-hand drive | Legit.ng, 18 Aug 2026 |
These are press reports of Customs decisions, not the Customs tariff itself. Before you buy, ask your agent to confirm the current rates on the official tariff for your exact vehicle. For how the lines stack up into a final bill, see our guide to how customs calculates car import duty.
Older cars and the pressure to change the rule
The age limit has been debated for years. Clearing agents and dealers argue that a younger limit pushes prices up for buyers who cannot afford newer cars; government argues it protects road safety and local assembly. Whatever the debate, the rule that applies is the one on the prohibition list on the day your car is declared, so plan around the current limit, not an expected change.
What happens to a car over the limit
A prohibited vehicle can be seized and is not released by paying duty. Do not rely on anyone who says an over-age car can be "sorted" at the port for an extra payment. That is an invitation to pay twice and still lose the car.
What to check first
- Find the year of manufacture from the build plate and VIN, not the advert.
- Count forward to your expected arrival date and confirm the car is still inside 12 years.
- Confirm left-hand drive if the car is for normal registration.
- Ask a licensed agent for the current duty, levy and any Green Tax line on your engine size.
- Run the VIN through the Customs valuation process early; see how VIN valuation fixes your car's duty.
Where Pryme fits
Car imports usually mean paying a seller abroad in dollars or pounds and paying duty at home in naira. A Pryme account holds NGN, USD, GBP and EUR with local details for each, and Swap converts only when you choose, with the rate shown first and the fee on its own line. If you are saving towards the purchase, our guide to saving for a car in Nigeria sets out a plan.
Questions people ask
What is the age limit for importing a used car into Nigeria in 2026?
Used vehicles more than 12 years old from their year of manufacture are on the Customs import prohibition list, according to Legit.ng's August 2026 summary, which put 2014 as the oldest eligible model year.
Can I pay extra duty to bring in a car older than 12 years?
No. An over-age used vehicle is a prohibited import, not a higher-duty one. It can be seized, and paying more does not make it legal.
Is the age counted from the model year or manufacture date?
The prohibition list refers to the year of manufacture. Check the build plate and VIN, because the advertised model year can be later than the build date.
How much is the levy on used cars now?
Channels TV reported that the levy on used vehicles fell from 15% to 5% from 1 July 2026. Confirm the current rate on your vehicle's tariff line with a licensed agent before you ship.
Sources
- Nigeria Customs car import rules 2026: age limit, LHD rule and new levies (Legit.ng, 18 Aug 2026) · accessed Oct 2026
- FG reduces import levies on vehicles, Customs begins green tax implementation (Channels TV, 2 Jul 2026) · accessed Oct 2026
- Customs introduces identification number for valuation of imported vehicles (BusinessDay, 18 Jan 2022) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.