Age limitOfficial limit 12 years from the year of manufacture (model year 2013 or newer as of 2025). Some port commands, notably Tin Can Island, have applied a stricter 10-year cap (2015 or newer) in 2025 — not yet national policy. Euro IV emissions commonly cited. Confirm the current limit with your clearing agent, as it can be port-specific.
Import duty & taxesApproximately 20% import duty on passenger cars, plus a 15% National Automotive Council (NAC) levy, 7.5% VAT on (value + duty + NAC), a 0.5% ECOWAS levy and about a 7% CISS surcharge. Total tax often reaches 50–90% of CIF. Electric vehicles get a reduced rate (about 10–20% in some sources) with VAT exemption. Nigeria Customs values vehicles by VIN, not declared price alone.
SteeringLeft-hand drive only. The Federal Road Safety Corps (FRSC) will not register a right-hand-drive vehicle for road use in Nigeria.
Main ports / entryLagos is the main gateway — Apapa and Tin Can Island. Port Harcourt and Calabar also handle vehicle imports. Clearance delays at Apapa are common, so plan for storage time.