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The short answer
Used auto parts leaving Canada for Nigeria need a CBSA export declaration when a commercial shipment is worth CAN$2,000 or more, since Nigeria is not the US. On arrival the Nigerian buyer pays import duty at the ECOWAS tariff rate for each part's HS code, plus surcharges, levies and 7.5% VAT, on a CIF value converted at the CBN rate. Used tyres (other than large truck tyres) are on Nigeria's prohibited list, so check every item before you load.
Engines, gearboxes, body panels and electronics pulled from Canadian vehicles have a ready market in Ladipo, Nnewi and other parts hubs. A container of mixed used parts can be good business, but it crosses two customs systems and a set of Nigerian import restrictions that catch first-time exporters. This guide goes through the Canadian side, the Nigerian side and how to get paid.
Canadian side: the export declaration
CBSA's exporters' guide says an export declaration is required for commercial goods valued at CAN$2,000 or more going to a destination other than the United States, and for restricted or controlled goods of any value. A container of parts for resale in Nigeria is commercial, so in practice you will declare it. Failing to report can lead to penalties, detention or seizure of the goods and, in serious cases, criminal charges.
Declarations are filed electronically before the goods leave; the steps are in filing a CERS export declaration for goods to Nigeria. Describe parts by type, not as a single line of "auto parts", because the Nigerian buyer's clearing agent will need the same breakdown to classify them. If the shipment includes a whole vehicle, different export rules apply; see CBSA's 72-hour rule for exporting a vehicle.
Nigerian side: what is banned or restricted
The US International Trade Administration's summary of Nigeria's import prohibition list (last changed 10 April 2025) includes retreaded and used tyres, except truck tyres of 11.00x20 and above, and lists used compressors and used fridges and freezers among restricted items. That matters for parts dealers: a load with used tyres or used air-conditioning compressors may be refused or seized in Lagos. The Nigeria Customs Service is the final authority; its own prohibition page did not load when we checked, so ask the buyer's licensed clearing agent to confirm the current list against your packing list before shipping.
SONCAP
The Standards Organisation of Nigeria's SONCAP FAQ lists "used products other than automobiles" among the items exempt from SONCAP certificates, and says refurbished products need an Import Permit instead. Whether a particular used part is treated as part of an "automobile" is the kind of point an accredited SONCAP firm or SON itself should confirm in writing. The wider SONCAP process is explained in exporting Canadian goods to Nigeria: SONCAP certificates.
How Nigerian duty is worked out
The Nigerian importer, not you, pays duty in Nigeria, but it shapes what they will pay you. DHL's Nigeria duty guide (25 June 2026) sets out the structure: duty on the CIF value converted at the CBN rate at assessment; a surcharge of 7% of the duty; the Comprehensive Import Supervision Scheme (CISS) charge of 1% of FOB; the ECOWAS Trade Liberalisation Scheme levy of 0.5% of CIF; and VAT at 7.5% on CIF plus duty and levies. The duty rate itself depends on each part's HS code in the ECOWAS Common External Tariff.
The Nigeria Customs Valuation Guide 2026 says value starts from the transaction value, the price actually paid, with additions such as transport to the Nigerian port, handling and insurance. It rules out minimum or arbitrary values and gives importers a right to written reasons and appeal. An honest, itemised invoice helps your buyer clear at the right value.
Worked example
Example only, with an assumed duty rate of 10% (the real rate depends on the HS code): FOB ₦4,400,000, freight ₦500,000, insurance ₦100,000, so CIF ₦5,000,000.
| Charge | Basis | Amount |
|---|---|---|
| Import duty (example 10%) | 10% of CIF | ₦500,000 |
| Surcharge | 7% of duty | ₦35,000 |
| CISS | 1% of FOB | ₦44,000 |
| ETLS | 0.5% of CIF | ₦25,000 |
| VAT | 7.5% of ₦5,604,000 | ₦420,300 |
| Total charges | ₦1,024,300 |
Getting paid
Used parts are often sold on informal terms between people who know each other, which is where disputes start. Options, from safest to riskiest for the seller:
- Full payment before loading. Simple, but the buyer carries all the risk.
- Deposit plus balance before release of documents. You keep the original bill of lading until the balance arrives, so the buyer cannot clear without paying.
- Letter of credit. The buyer's bank undertakes to pay against stated documents; more paperwork, but strong protection on larger loads.
- Open account. You ship and wait. Only for long-standing buyers.
On the Nigerian side, a commercial importer normally opens a Form M with its bank before the goods ship, and the bank uses it to process the foreign payment. Mondaq's summary of the CBN's 2026 Foreign Exchange Manual (24 June 2026) says the advance payment allowed for physical imports rose from 15% to 30% of FOB, which affects how much a Nigerian buyer's bank can send you before shipment. See Form M: what a Nigerian buyer needs from a Canadian seller.
What to check first
- No used tyres or compressors in the load unless the clearing agent confirms they are allowed.
- Itemised commercial invoice and packing list with part descriptions.
- Export declaration filed before loading.
- Buyer's Form M details and agreed payment trigger.
- Keep the original bill of lading until you are paid, if that is the deal.
Where Pryme fits
Nigerian buyers may pay in naira or dollars. A Pryme business account opened from Canada has NGN and USD account details in your business's name, so a buyer can pay you locally, and you convert with Swap only when you choose, with the rate and fee shown first.
Questions people ask
Do I need to declare used car parts exported from Canada?
Yes for most resale shipments. CBSA requires an export declaration for commercial goods worth CAN$2,000 or more going anywhere other than the US.
Can I ship used tyres to Nigeria?
Nigeria's prohibition list, as summarised by the US Trade Administration in 2025, bans retreaded and used tyres except truck tyres of 11.00x20 and above. Confirm with a licensed clearing agent.
Do used auto parts need SONCAP?
SON's FAQ exempts used products other than automobiles, and says refurbished goods need an Import Permit. Ask SON or an accredited firm how your parts are treated.
Who pays import duty on parts sent to Nigeria?
The importer in Nigeria, through their clearing agent, unless your contract says you deliver duty paid.
Sources
- CBSA: Exporting goods from Canada, step-by-step guide (modified 21 Oct 2024) · accessed Oct 2026
- US Trade.gov: Nigeria prohibited and restricted imports (changed 10 Apr 2025) · accessed Oct 2026
- Standards Organisation of Nigeria: SONCAP FAQ · accessed Oct 2026
- DHL Nigeria: How to calculate import duties in Nigeria (25 Jun 2026) · accessed Oct 2026
- Nigeria Customs Service: Nigeria Customs Valuation Guide 2026 · accessed Oct 2026
- Mondaq (Pavestones): Key regulatory update, the CBN Foreign Exchange Manual 2026 (24 Jun 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.