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The short answer
Used car parts can be imported into Nigeria, but used and retreaded tyres are on the import prohibition list, and every consignment needs a Form M, with a NESREA permit listed for used items. SON's SONCAP FAQ exempts used products other than automobiles from certification, though refurbished goods need an Import Permit; duty depends on the HS code of each part.
Sharjah's used parts yards supply a large share of the engines, gearboxes, suspension parts and body panels that end up in Ladipo, Nnewi and other Nigerian spare parts markets. For a Nigerian trader in the UAE the export side is simple. The rules that decide whether the business works are on the Nigerian side: what is banned, which permits Form M needs, how SON treats used goods, and how Customs values a mixed container.
What Nigeria bans
The Nigeria Customs import prohibition list, as published on the Nigeria Trade Information Portal, includes used and retreaded tyres, used compressors, air conditioners and fridges, and used vehicles more than 12 years old. Tyres are the item most often packed into parts containers. The list is revised from time to time, so check the current list on the day you ship, because one prohibited item can hold a whole container.
- Banned: used or retreaded tyres (NTIP list).
- Not on the published list: used engines, gearboxes, body parts, suspension and similar parts, which are importable subject to permits and duty.
- Check: used compressors, which include air-conditioning compressors from vehicles, are listed as prohibited; ask your agent how Customs treats car AC compressors before buying them.
SONCAP and used parts
SON's SONCAP programme certifies regulated products before shipment. Its FAQ lists the exemptions: food, medicines, medical items other than equipment, raw-material chemicals for bona fide manufacturers, military goods, contraband, and "used products other than automobiles". Refurbished products need an Import Permit, which the FAQ prices at 5% of FOB with a minimum of ₦550,000. Bureau Veritas, one of the accredited SONCAP firms, says in its data sheet (October 2024) that second-hand goods are limited to vehicles up to eight years from manufacture.
Read together, the sources suggest used parts sold as used are outside SONCAP, while refurbished or remanufactured parts need an Import Permit. The wording is not explicit about parts, so confirm with SON or an accredited firm before you buy a container's worth. Since 27 March 2026, SONCAP and Import Permit applications are made only on the National Single Window.
Form M and the permits it needs
Every import into Nigeria needs a Form M opened through a bank before shipment (Sterling Bank Form M FAQ). The FAQ lists permits by type of goods, including a NESREA permit for used items, a SON Product Certificate where SONCAP applies, a proforma invoice valid for at most 90 days and an electronic insurance certificate for 110% of the invoice value. Your Nigerian importer opens the Form M; you, as the Sharjah supplier, provide the proforma with a parts list.
How a mixed container is valued
Used parts containers are hard to value because each item is different. The Nigeria Customs Valuation Guide 2026 says Customs starts with the transaction value (the price actually paid, plus freight, insurance and handling to Nigeria) and only moves to other methods if that cannot be used. It also says Customs must not use arbitrary or fictitious values or minimum values, and that an importer is entitled to written reasons and a chance to respond if a value is rejected.
- List every item on the invoice: part name, make, model, quantity, unit price.
- Keep the yard's receipts and photographs of the loaded container.
- Give the HS code per line if you can; engines, gearboxes and body parts fall under different headings.
- Do not lump items as "assorted used parts"; vague lists invite a valuation dispute.
Keep the valuation evidence for at least as long as Customs can audit the import. If Customs issues a higher value after release, those receipts and photographs are your answer.
The Sharjah side
Sharjah charges 5% customs duty on goods imported from abroad, excluding goods in transit (u.ae). Parts bought from UAE yards for export are already in the country. When they leave, the forwarder files the export declaration with your export invoice and packing list. Ask the forwarder whether any item needs an export permit as restricted goods, and drain fluids from engines and gearboxes before loading.
What to check first
- The current prohibition list, for tyres and compressors.
- Whether your parts are "used" or "refurbished" in SON's terms, and whether an Import Permit applies.
- That Form M is open, with the NESREA permit, before the container sails.
- A line-by-line invoice and packing list.
- A licensed Lagos agent; see clearing goods at Apapa or Tin Can.
Where Pryme fits
Parts traders often pay yards in Sharjah and collect from buyers in Ladipo or Nnewi. A Pryme Business account holds USD and NGN, virtual accounts help match each buyer's naira payment, and the Finance agent can reconcile container costs against sales for you to approve. For vehicles rather than parts, see importing used cars from Dubai.
Questions people ask
Are used tyres allowed into Nigeria?
No. Used and retreaded tyres are on the Nigeria Customs import prohibition list published on the Nigeria Trade Information Portal.
Do used car parts need SONCAP?
SON's FAQ exempts used products other than automobiles, but refurbished goods need an Import Permit. Confirm with SON for your parts.
Which permit does Form M need for used items?
Sterling Bank's Form M FAQ lists a NESREA permit for used items.
How does Customs value a container of used parts?
Starting from the transaction value plus freight and insurance, under the Nigeria Customs Valuation Guide 2026. A detailed invoice helps avoid disputes.
Sources
- Nigeria Trade Information Portal: Prohibited items · accessed Oct 2026
- SON: SONCAP FAQ · accessed Oct 2026
- Bureau Veritas: Nigeria SONCAP data sheet (Rev 8.4, Oct 2024) · accessed Oct 2026
- Sterling Bank: Form M FAQ · accessed Oct 2026
- Nigeria Customs Service: Customs Valuation Guide 2026 · accessed Oct 2026
- u.ae: Customs duty and tariff (updated 14 Sep 2026) · 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.