Cars for Nigeria

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Car Export to Africa: Mercedes Benz 190, Nissan Patrol , Toyota Hiace, RAV4, Land Cruiser, Corolla, Camry, C-class, van, minibus, Diesel. Ghana, Nigeria, Angola

German cars for Nigeria

I love my fine ride!

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S500Lklein E200Klein

Passenger cars imported to Nigeria shouldn’t be older than 10 years. Please ask the Nigerian Customs Service (NCS) for further details.


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LHD only !
You should know that all used cars from Germany have left hand steering. You won’t find any RHD vehicles on the German market.


The Nigerian port for auto transport ships is Lagos.

Cars imported to Nigeria shouldn`t be older than 10 years. The law has changed in November 2008. I found some information about that in the internet:

This is the homepage of the Nigerian Customs:

Date 29. October 2010 - Important Notice to shippers:
Updated Guidelines for ro/ro shipments to Lagos.

     -Do not lock, seal or weld the doors of vans, trucks, trailers! Inspection must be    possible anytime.
    - The port will not accept vehicles stuffed with goods whichever kind.
    - Nigerian law does not allow th import of electronics inside cars. Used electronic /   electric goods are banned items!
    - All shipments to Nigeria must be accompanied by a Cargo Tracking Note (CTN)

Import restrictions

Goods can be imported into Nigeria from all countries. Customs duties have been increased on a wide range of products, although they have been reduced for some.

Import duties

Customs duties are levied on a considerable range of imported goods according to the Harmonized Commodity Description and Coding System (HCS) introduced in 1988. The classification of goods under the system is to be in place for a period of seven years to enhance proper planning by importers and exporters. The duties are aimed at giving protection to local industries through the selective use of tariffs rather than outright prohibition. Import duties are reviewed quite frequently (sometimes yearly). Current tariffs are obtainable from the Department of Customs and Excise.

Import duties in Nigeria usually fluctuate in the direction of the socioeconomic policies of government at any given period. For instance, duties on raw materials required in the manufacture of cement and pharmaceuticals as well as for printing have been totally removed (in the first two cases) or greatly reduced (in the third case) in order to encourage the implementation of government housing, healthcare and educational policies, respectively. Note, however that duties on some products have increased.

In order to reduce the cost of local manufacture of goods and discourage imports, the government in 1992 released a duty-free list for the period between March 24, 1992 and December 31, 1993 (as extended). The list comprises mainly industrial machinery and equipment and completely unassembled components and parts.

Motor vehicles for public transport that are imported for commercial purposes attract a 5 percent duty between March 24, 1992 and December 31, 1993. The same duty is applied to haulage and special-purpose vehicles and to tractors. Other motor vehicles (including sports cars and wagons) are now subject to an ad valorem tariff. For the prescribed period indicated above they will enjoy an 80 percent rebate on duty. Rates are shown in Table V.

V-Import Duty on Certain Motor Vehicles





Cost of vehicle

to 12/31/93





Less than N200,000



N200,000 to N300,000



N300,000 to N400,000



N400,000 to N500,000



N500,000 to N600,000



Over N600,000



Motor-vehicle spare parts are also free of duty for the prescribed period. A certificate of roadworthiness from the appropriate authorities in the exporting countries must accompany all used cars imported into Nigeria.

Excise taxes have been reintroduced with effect from January 1, 1994.

Import payments

In order to pave the way for the generation and attraction of more foreign exchange into the economy, the 1994 Budget has reintroduced the letter of credit (L/C). All imports are henceforth to be by letter of credit; they should be supported by an import duty report (IDR) and a clean report of finding (CRF), except for imports that cost US$1,000 or less.

The financing of imports through open accounts and bills for collection, except under specified approvals for the manufacturing and agricultural sectors, through the offical foreign exchange has been abolished by the 1994 Budget. All importers must complete Form M.

In addition, importers are expected to submit Form M through a bank to the Central Bank of Nigeria before their application for the purchase of foreign currency can be entertained.

To claim any goods at Nigerian ports, the following documents must be presented to officials of the Customs and Excise Department.

  • 1. Bill of lading.
  • 2. Bill of entry.
  • 3. Approved Form M.
  • 4. Marine insurance policy (issued by a Nigerian insurance firm).
  • 5. Certificate of quality from the exporting country (for food and drugs).
  • 6. Evidence of payment of VAT.
  • Local representation

A number of local clearing agents can be used to clear imported goods. Various problems could arise when clearing goods if the importer is not used to the procedure and is not aware of the documents required by the Customs and Excise Department. It is therefore advisable to use local clearing agents who already have an ongoing relationship with the officials of the Customs and Excise Department.


And I found this:


This section outlines the formalities to be observed by importers and other parties in Nigeria wishing to import import and/or pay for goods ino the country.

  • All persons intending to import physical goods into Nigeria are required in the first instance to process their Form "M" through any bank irrespective of the value and wether payment is involved or not.
  • Consignments shall bear name of products, country of origin, specifications, date of manufacture, batch or lot number, standard(s) to which they were produced (e.g. BS, DIN, ISO/IEC, NIS etc.)
  • Foodstuffs (including drinks), pharmaceuticals and chemicals should carry expiry dates and/or shelf life and specify active ingredients where applicable on their packaging. The expiry date should be atleast half the shelf life as at the time of inspection.
  • All electronic equipment/items and instruments MUST carry INSTRUCTIONAL MANUAL and not diagrams and notation on the containers
  • All electronic equipment/items and instruments MUST carry SAFETY information and/or saftey signs.
  • All electronic equipment/items and other items where applicable MUST carry a GUARANTY/WARRANTY of at least six months.
  • Computer hardware and software must be year 2000 compliant
  • Plant materials, whether for planting, consumption of industry shall be covered with phytosanitary certificate of the country of export, certifying that the plant material was inspected and found free from pests and that some treatment has been made where applicable in line with the International Plant Protection Convention of FAO.
  • Every manufactured item including components and spare parts shall be branded and bear manufacturers' names.
  • Electrical appliances (fluorescent lamps, electric bulbs. electric irons, kettles etc) are required to carry information about their life performance whilst cables must carry information on their rating.
  • Misrepresentation of product specifications will result in delays and/or seizure.
  • Supply of wrong information with an intention to cheat will also result in delays and/or impoundment/seizure with attendant consequences.
  • Blank products will be automatically seized and destroyed.
  • All goods imported into the country shall be labelled in English in addition to any other language or render themselves liable to confiscation.
  • Manufactured goods arid materials are subject to Standard Organization of Nigeria's (SON) certification in accordance with the provision of its enabling law.
  • Form "M" and Clean Report of Inspection Procedure
  • From September 1, 1999 all goods except personal effects, used motor vehicles and perishables i.e. day-old-chicks, human eyes, human remains, vaccines, yeast, periodicals/magazines imported into the Federal Republic of Nigeria shall be subject to Pre-shipment Inspection in the country of supply. However, used motor vehicles and perishables though exempted from pre-shipment inspection shall require the completion of Form "M".
  • Any person importing goods into Nigeria shall process Form "M" through any authorized commercial/merchant bank. The authorized banks shall be responsible for delivering all Forms "M" (including those for imports
    excluded from inspection) to the appointed inspection agents liaison offices in Nigeria.
  • The Form "M" and supporting documents submitted to the inspection companies through the .authorized dealers shall be clearly marked "Valid for Forex" or "Not Valid for Forex" depending upon whether or not foreign exchange remittance would be involved.
  • The Form "M" and relevant profoma invoice must contain a proper description of the goods to be imported, including relevant specifications, etc.
  • Form "M" shall be In sextuplicare of which three copies shall be sent to the Pre-shipment Inspection Agents and one each to the Importer's biro the Nigeria Customs Service and NMA.
  • Form "M" is obtainable from ail the offices of the Pre- shipment Inspection Agents, Nigerian Embassies, Local Banks, branches of Nigerian Banks overseas and their correspondent batiks
  • The completed Form "M" (Not Valid for Foreign Exchange) originating , from abroad will be returned through the appropirate Pre-shipment Inspection agents abroad to any of the designated banks or any bank of importer's choice in Nigeria.
  • Issuance of the CRI or a Discrepancy Report shall be mandatory for all imports except those exempted from inspection and those expressly exempted by the Honourable Minister of Finance, provided approval would
    have been obtained before shipment of goods.
  • Seller's Responsibilities
  • The seller of the goods (i.e. the party with whom the Nigerian importer has a contractual relationship) shall be required to arrange for the physical inspection of goods with the appointed inspection company in the country of
    supply. The pre-shipment inspection agent shall be given at least three working days notice prior to the expected date of inspection.
  • The seller shall make the necessary arrangements for handling and presentation, of the goods for the purpose of inspection and any expenses incurred therefore shall be for his account. In the event that the seller has called in the Company without having prepared the goods for inspection, or in the event that the goods have been inspected and are found not to be up to requirements or specifications, the expenses of any additional intervention
    by the Company shall be borne by the seller.
  • The seller shall provide the appointed inspection agent with a copy of the packing list, final invoice and any other document as would be requested by the inspection agent.
  • Importer's Responsibilities
  • The importer shall advise his supplier on the need to submit after the completion of inspection, the final or commercial invoice within 72 hours to the Inspection Agent to facilitate the issuance of the Clean Report of
    Inspection (CRI).
  • Importers of cargoes in excess of the declaration on the manifest will continue to be penalized according to the provisions of the law.
  • Import Duty Payment and Clearance of Goods
  • It shall be the duty of the importer's bank or the bank which processed the Form "M" to issue a bank draft in respect of the amount stated on the CRI to the customer who shall pay same to any of the designated banks.
  • All commercial imports into Nigeria shall be accompanied by a final invoice bearing the CRI number with adequate description of the goods, packing list, transportation document (B/L, AWB/Way Bill), and manufacturers'
    certificate of analysis (where applicable).
  • The CRI number shall be stated on the Bill of Lading and also written against each item on the cargo manifest.
  • The relevant inspection agent shall affix a security label on the final invoice submitted by the seller attesting the fact that pre-shipment inspection as been successfully performed. The final invoice will confirm, in L/C
    transactions to the negotiating bank overseas, that the goods have been inspected in accordance with the import requirement of the Federal Republic of Nigeria. The Final Invoice shall bear the CRI Number and the certified value.
  • Goods imported through neighbouring countries must be accompanied by relevant CRIs.
  • Importers shall pay a CISS Administrative charge of 1% of Free On Board (F.O.B) value of all imports assessed Argentinad on the average rate of exchange prevailing at the time of inspection of the goods as submitted by the Central Bank of Nigeria.
  • All imports shall be assessed for duty at the average rate of exchange prevailing at the time of issuance of CRI of the goods as submitted to the agents by the Central Bank of Nigeria.
  • The Nigeria Customs Service shall inform the appointed pre-shipment Inspection agents through the issuance of Form C 101 A in the event of a discrepancy on duty assessed on the CRI and duty assessed by the NCS.
  • Payments for Customs Duties and CISS Administrative charge shall be Argentinad on the Clean Report of Inspection (CRI) without any amendment. However, the Nigeria Customs Service (NCS) may with the prior permission of
    the Minister of Finance assess additional duties if it is found that the duty on the CRI is not correct. In such a case, the goods will be cleared on the assessment on the CRI upon a guarantee for the value of the difference
    issued by a designated bank. Additional duty may be imposed, therefore only after clearance with the Honourable Minister of Finance.
  • The issuance of bank draft by the customer's bank and the payment thereof into the designated bank shall be done and cleared and receipt issued by the designated bank before the counterpart original CRI for customs purpose is released to the importer for clearance of goods.
  • The bank draft for import duties must be paid to the designated banks and receipt issued with the number of the SGD Form stated thereon before goods are cleared.
  • All designated banks are to open branch offices at the ports where customs duties shall be paid.
  • Where the guidelines are satisfactorily. implemented by importers, the Nigeria Customs Service shall release the foods within 48 hours.

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Please note: I’ll try to give you an overview of the export procedures, but the rules may change quick. Please ask your customs for the newsest terms and conditions before you order a car overseas.