Vehicle Importation TAXES ON VEHICLES
| | TYPE OF VEHICLE | IMPORT DUTY (%) | VAT (%) | NHIL (%) | ECOWAS LEVY (%) | EDIF (%) | EXAM (%) | PROCESSING FEE (%) |
(I) a) | Ambulance | 0 | 0 | 0 | 0.5 | 0.5 | 1 | - |
b) | Hearse | 0 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | 1 |
(II) | Motor Cars | | | | | | | |
a) | Motor cars including Cross Country and Estate Cars: | | | | | | | |
| | Of a cylinder capacity not exceeding 1900 cc; | 5 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
| | Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc; | 10 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
| | Of a cylinder capacity exceeding 3000 cc; | 20 | 12.5 | 2.5 | 0.5 | 2.5 | 1 | - |
b) | Designed for travelling on snow; golf cars and similar vehicles | 20 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
III) | Motor vehicles designed to carry ten (10) or more persons (for example buses and coaches). | 5 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
IV) | Motor vehicles designed to carry thirty (30) or more persons. | 0 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | 1 |
V) | Motor vehicle for the transport of goods such as trucks, tippers and lorries | 5 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
VI) | Tractors of H.S. Code 8701 | | | | | | | |
1 | Pedestrian Controlled tractors – 8701.10 | 0 | 0 | 0 | 0.5 | 0.5 | 1 | - |
2 | Road tractors for semi-trailers - 8701.20 | 5 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | - |
3 | Track - laying tractors - 8701.30 | 0 | 0 | 0 | 0.5 | 0.5 | 1 | - |
4 | Others - 8701.90 | 0 | 0 | 0 | 0.5 | 0.5 | 1 | - |
VII) | Special purpose vehicles of H.S. Code 87.05 (for example workshop vans, breakdown vehicle and mobile showrooms) | 0 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | 1 |
VIII) | Motor Bikes | 0 | 12.5 | 2.5 | 0.5 | 0.5 | 1 | 1 |
IX) | Bicycles | 0 | 0 | 0 | 0.5 | 0.5 | 0 | 1 |
