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The short answer
Used and retreaded tyres are on Nigeria's import prohibition list, with an exception for truck tyres of size 11.00x20 and above, according to the US International Trade Administration's summary updated in April 2025. Used spare parts are not banned as a class, but SON treats used and refurbished goods separately from SONCAP, and the buyer's bank and Customs will expect the right permits on the Form M.
Spare parts are one of the steadiest trades between Nigerian-American businesses and buyers in Lagos, Onitsha and Kano. Tyres and used parts look similar on a packing list, but Nigeria treats them very differently. Getting the category wrong is the fastest way to lose a container.
Used and retreaded tyres: on the prohibition list
The ITA's Nigeria Country Commercial Guide lists retreaded and used tyres on the import prohibition list, excluding truck tyres of size 11.00x20 and above. In practice that means a container of used passenger-car tyres from a US yard is not an import a Nigerian buyer can lawfully clear. The ITA summary is secondary and the list can change, so confirm the current list with the Nigeria Customs Service before you quote.
New tyres and new parts
New tyres and new spare parts are ordinary regulated imports. They need:
- A Form M opened by the Nigerian buyer through their bank, which Sterling Bank describes as mandatory for all physical imports regardless of value.
- A SONCAP Product Certificate for the product line before Form M, then a SONCAP Certificate per consignment. SON's fee schedule (August 2022) sets the PC at $500 for an unregistered product and the SC at $350.
- Accurate HS codes. The Nigeria Customs Service publishes the Common External Tariff with a lookup portal; your buyer's agent uses it to compute duty.
Used spare parts: the SONCAP gap
SON's SONCAP FAQ exempts "used products other than automobiles" from SONCAP and says refurbished goods need an Import Permit, which SON charges at 5% of FOB value with a minimum of ₦550,000. Bureau Veritas's data sheet adds that second-hand goods within SONCAP are limited to vehicles up to eight years from manufacture. The two documents do not line up neatly, so ask the inspection firm, in writing, how your specific parts will be treated.
Sterling Bank's Form M guidance also says a NESREA permit may be needed for used items. NESREA is Nigeria's environmental regulator; used electrical parts and anything that looks like waste attract its attention.
| Item | Nigerian status (per sources cited) | What to check |
|---|---|---|
| Used/retreaded car tyres | Prohibition list | Do not ship; confirm with NCS |
| Used truck tyres 11.00x20+ | Excluded from the ban | Exact size and current NCS wording |
| New tyres | Regulated import | SONCAP PC and SC, Form M |
| Used parts | Exempt from SONCAP, other permits may apply | Import Permit, NESREA, inspection firm's view |
| Refurbished parts | SON Import Permit | Fee at 5% FOB, minimum ₦550,000 |
Worked example: a mixed container
Example only. A Houston seller loads new brake pads worth $14,000 and used alternators worth $6,000. The new pads need a SONCAP PC for that product line and are covered by the consignment SC. The used alternators fall outside SONCAP but may need an Import Permit if they are refurbished and a NESREA check if the buyer's bank asks. Both lines are over $2,500, so the seller files EEI in AES for each Schedule B number (15 CFR 30.37). Listing the two groups separately on the invoice and packing list avoids a blanket "auto parts" description that a Lagos examiner cannot match to the permits.
Who carries the loss if goods are held
When Customs queries a consignment of parts, the costs that build up are storage and demurrage at the terminal, examination charges, and in the worst case forfeiture. Who bears them depends on your sale terms. Under FOB or CIF terms the goods are the buyer's risk once loaded, but if you have not yet been paid, a held container quickly becomes your problem as well, because the buyer has little reason to pay for goods they cannot collect.
Two habits reduce that exposure. First, take full payment, or a confirmed letter of credit, before loading anything that sits near a prohibited or permit-dependent category. Second, keep the inspection firm's written view on used and refurbished items with your shipping file, so that if a dispute arises you can show the goods were described and certified as advised. Our guide to getting paid before shipping sets out the payment options.
What to check first
- Is any item a used or retreaded tyre? If so, stop and confirm with NCS.
- Is each part new, used or refurbished? Describe it that way on every document.
- Has the buyer's Form M been approved with the right permits attached?
- Has your inspection firm confirmed how used items will be treated?
For a car rather than parts, the rules change again; see exporting used cars to Nigeria. The Nigeria-side permit is explained in who needs a SONCAP certificate.
Where Pryme fits
Parts buyers often pay in tranches. A Pryme Business Account can receive USD and NGN, and verifiable receipts, built with VerifyDoc.ai, let a buyer's bank confirm a payment record is genuine and unaltered. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
Can I export used tyres to Nigeria?
Used and retreaded tyres are on the import prohibition list per the ITA's 2025 summary, except truck tyres of 11.00x20 and above. Confirm with Nigeria Customs.
Do used car parts need SONCAP?
SON's FAQ exempts used products other than automobiles from SONCAP, but refurbished goods need an Import Permit and other permits such as NESREA may apply.
How much is the SON Import Permit?
SON's FAQ gives 5% of FOB value, with a minimum of ₦550,000.
Are new tyres allowed into Nigeria?
New tyres are not on the prohibition list summary; they need SONCAP certification and a Form M like other regulated goods.
Sources
- International Trade Administration: Nigeria, prohibited and restricted imports (Country Commercial Guide, updated 10 Apr 2025) · accessed Oct 2026
- Standards Organisation of Nigeria: SONCAP FAQ · accessed Oct 2026
- SON: SONCAP approved fees, effective 1 Aug 2022 (PDF) · accessed Oct 2026
- Bureau Veritas: Nigeria SONCAP data sheet, Rev 8.4, Oct 2024 (PDF) · accessed Oct 2026
- Sterling Bank: Form M frequently asked questions (modified 13 Mar 2022) · accessed Oct 2026
- eCFR: 15 CFR 30.37, exemptions from the requirements for filing EEI · 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.