Nigeria Vehicle Customs Clearance Process and Automotive Export Opportunities

The customs clearance process for vehicles in Nigeria is as follows:

1. Prepare Documentation:

• Import Enterprise Qualification Certificate: Importers must possess valid import qualifications, including documents such as business licenses and tax registration certificates to demonstrate eligibility for vehicle import operations.

• Inspection Report: For imported vehicles, especially second-hand ones, a report compliant with Nigerian standards is required. This covers safety performance, environmental standards, and other relevant inspections.

• Final Invoice: A detailed invoice specifying the transaction price and associated costs of the vehicle.

• Certificate of Origin (CCVO): Verifies the vehicle's authenticity and country of origin.

• Packing List: Details packaging conditions, quantities, and items accompanying the vehicle.

• Bill of Lading or Air Waybill: Serves as proof of shipment, showing transport routes, carrier information, etc.

• Carrier's Certificate: Confirms transport details, such as mode and duration of shipment.

• Insurance Certificate: Provides coverage for the vehicle during transit to ensure compensation in case of accidents.

• Manufacturer's Certificate: Specifies production specifications, model, and other details issued by the manufacturer.

• Form M: A specific import declaration form required by Nigerian customs; importers must apply and complete it through a local bank.

2. Submit Documentation and Declare:
   Submit the prepared documents to Nigerian Customs and declare according to customs procedures. The declaration includes vehicle details, value, origin, etc., which customs will review.

3. Pay Duties and Taxes:
   Based on Nigeria's import tax policies, importers must pay applicable duties and taxes. Rates may vary depending on vehicle type, brand, engine displacement, and country of origin.

4. Customs Inspection:
   Customs may inspect imported vehicles to verify alignment with declared information. Inspections cover appearance, interior, engine components, and document authenticity.

5. Obtain Customs Clearance Certificate:
   Upon completing all review and inspection procedures, if the vehicle meets Nigerian import requirements, customs will issue a clearance certificate. Importers can then release the vehicle from the port for sale or use within Nigeria.

6. Important Notes:

• Age Restriction: Second-hand vehicles exceeding 15 years in age from the production year are prohibited from import.