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The short answer
Nigeria Customs charges a 20% import duty on used vehicles plus a levy, which the 2026 Fiscal Policy Measures cut from 15% to 5% for used vehicles from 1 July 2026, as reported by Arise News. Duty is assessed on Customs' valuation of the car, not only on what you paid in Dubai. Vehicles above Nigeria's age limit are prohibited, and the limit is quoted differently by different sources, so confirm it with Nigeria Customs before you buy.
Dubai's used car market is large and prices can look attractive next to Lagos. The landed cost in Nigeria is another matter: duty, levy, shipping, port and clearing charges can add a large share to the purchase price. Work the numbers before you pay the dealer.
Duty and levy: the current figures
The US International Trade Administration's Nigeria guide (September 2025) says Nigeria applies the ECOWAS Common External Tariff and that, under an April 2022 directive, used vehicles attract 20% duty plus a 15% levy, and new vehicles 20% plus 20%.
Arise News reported on 3 July 2026 that the 2026 Fiscal Policy Measures took effect on 1 July 2026 and cut the vehicle import levy:
| Vehicle | Levy before 1 Jul 2026 | Levy from 1 Jul 2026 |
|---|---|---|
| Used | 15% | 5% |
| New | 20% | 10% |
| Electric | 0% |
The same report says a Green Tax Surcharge was introduced, but the Customs notice gave no rates. Ask your clearing agent how it is applied to your vehicle. VAT and other port charges also appear on the assessment, so the duty and levy are not the whole bill.
The age limit
Nigeria prohibits the import of used vehicles above a set age. The Nigeria Trade Information Portal's prohibition list, as checked in October 2026, lists used vehicles over 12 years. Other guides quote different limits. Because the sources disagree, confirm the current limit with the Nigeria Customs Service or a licensed agent, and count the age the way Customs does, before you pay for any car close to the line.
Worked example: duty and levy on a used SUV
Example only, with made-up figures and assuming duty and levy are both charged on the CIF value Customs accepts. A 2019 SUV is bought in Dubai and shipped to Lagos.
| Item | Amount |
|---|---|
| Customs value (CIF) | $8,000 |
| Import duty at 20% | $1,600 |
| Levy at 5% (used, from 1 Jul 2026) | $400 |
| Duty and levy | $2,000 |
| Same car under the old 15% levy | $1,600 + $1,200 = $2,800 |
Customs may value the car using its own reference values rather than your invoice, so your actual figure can be higher. The agent's assessment shows the value used.
Steps from Dubai to Lagos
- Check the car's age against the limit and get the VIN, export papers and the dealer's invoice.
- Open a Form M through a Nigerian bank. Sterling Bank's FAQ says Form M is required for physical goods regardless of value; see Form M for goods bought in Dubai.
- Arrange SONCAP. SON's FAQ exempts used products other than automobiles, so used cars are within SONCAP.
- Ship from Jebel Ali by RoRo or container; see sea freight through Jebel Ali.
- A licensed customs agent clears the car at the Lagos port and pays the assessed duty; see clearing at Apapa and Tin Can.
- Keep the duty receipts. You will need them to register the car and to sell it later.
Choosing the car in Dubai with Nigeria in mind
The cheapest car on a Dubai lot can become the most expensive in Lagos. A few checks before you pay protect the landed cost:
- Model year and manufacture date. Write both down from the VIN and the documents. The age limit is the first gate, and a car one year over it cannot be cleared.
- Ownership and export papers. Ask the dealer for the documents the UAE side requires before a car can leave, and for proof that any loan on the car is cleared. A car with a finance charge in the UAE can be held there.
- Accident and flood history. Ask for a history report and an independent inspection. Repair costs in Nigeria are usually paid in naira at today's prices.
- Engine and fuel. Confirm the fuel type and parts availability in Nigeria for that model.
Cars usually travel by RoRo (driven on and off a vessel) or inside a container, which can be shared with other goods. Ask your forwarder for a written quote for both, including Lagos port charges.
Check a car's duty status
The Guardian reported in October 2025 that Customs launched a Customs Verification Management System that checks an imported vehicle's status and duty paid from its VIN, for a ₦15,000 fee payable by local or international card. If you are buying a car already in Nigeria, or checking your agent's work, use it.
What to check first
- The car's age against the current Customs limit.
- A written estimate of duty, levy, VAT and port charges from a licensed agent, based on the VIN.
- That the dealer's invoice shows the real price paid.
- Who pays storage if clearance is delayed.
Where Pryme fits
Dubai dealers want AED or USD, while the Lagos agent bills in naira. A Pryme Business Account holds USD and NGN with local details for each, and the rate and fee for any conversion are shown before you approve. See business multicurrency accounts.
Questions people ask
How much is duty on a used car from Dubai to Nigeria?
Used vehicles attract 20% duty plus a levy, which was cut from 15% to 5% from 1 July 2026 according to Arise News. VAT and port charges are extra.
What is the age limit for importing used cars into Nigeria?
The Nigeria Trade Information Portal lists used vehicles over 12 years as prohibited; other sources differ, so confirm with Customs.
Do used cars need SONCAP?
Yes. SON exempts used products other than automobiles, so used cars are within SONCAP.
How can I check if duty was paid on an imported car?
Customs' verification system checks status and duty paid from the VIN for a ₦15,000 fee, as reported in October 2025.
Sources
- US International Trade Administration: Nigeria import tariffs (5 Sep 2025) · accessed Oct 2026
- Arise News: Nigeria cuts vehicle import levies, launches green tax policy (3 Jul 2026) · accessed Oct 2026
- Nigeria Trade Information Portal: prohibited items · accessed Oct 2026
- Standards Organisation of Nigeria: SONCAP FAQ · accessed Oct 2026
- The Guardian: Nigerians to verify imported vehicles' status digitally (22 Oct 2025) · accessed Oct 2026
- Sterling Bank: Form M frequently asked questions (modified 13 Mar 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.