Export new cars to Nigeria from Dubai

Nigeria applies the ECOWAS Common External Tariff (CET) framework, which it adopted in 2015 and updated in 2022. Per Trade.gov, new vehicles imported into Nigeria face a base duty rate of 20 percent, plus a National Automotive Council (NAC) levy of 20 percent as directed by the Ministry of Finance. These are applied on top of Value Added Tax (VAT), which brings the total effective duty well above the base tariff.

Duty and Tax Structure

Nigeria's effective duty rates on imported vehicles are significantly higher than the headline tariff suggests. Trade.gov notes that Nigeria maintains supplemental levies and duties on selected imports that raise effective tariff rates substantially. The country has structured its automotive policy to support local industry competitiveness. The combined base duty, NAC levy, and VAT create a substantial cost on top of your FOB price from Dubai.

Documentation and Compliance

As a brand-new vehicle, your import will require standard customs documentation including a bill of lading, commercial invoice, packing list, certificate of origin, and chassis/VIN certificate. Nigerian Customs Services (NCS) administers all vehicle imports under the updated CET nomenclature. Additional conformity certifications and pre-shipment inspection documentation may be required depending on the vehicle's specifications and the importer's category (individual, dealership, or fleet operation).

Import Readiness

The automotive sector in Nigeria is subject to active policy management by both NCS and the National Automotive Council. Duty rates and levies are reviewed periodically to align with national economic policy. Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.