Quick Summary for Exporters
Oldest Permitted Year: 2016 (Strict 10-year limit for 2026).
Total Base Duty: 35% of CIF value (20% Duty + 15% NAC Levy).
Mandatory Documents: UAE Export Certificate, Form M, PAAR, and Commercial Invoice.
Primary Port: Lagos (Apapa/Tin Can Island).
Transit Time: 15 to 25 days from Jebel Ali.
Nigeria remains a primary destination for vehicle exports from the UAE, driven by high demand for durable SUVs and reliable sedans. As we enter 2026, staying compliant with the latest Federal Government of Nigeria (FGN) customs regulations is essential for a successful transaction. This guide details the specific requirements for importing vehicles from Jebel Ali Port to Lagos.
Mandatory Import Compliance for 2026
1. The 10-Year Age Limit
Nigeria strictly enforces a 10-year age limit on imported used vehicles (locally known as Tokunbo). For the year 2026, the oldest vehicle eligible for import must have been manufactured in 2016 or later. Vehicles manufactured in 2015 or earlier are subject to seizure at the port of entry.
2. Model Year vs. Production Year: Critical Distinction
When exporting to Nigeria, it is vital to understand what date the Nigeria Customs Service (NCS) uses for the 10-year rule.
Production Year: The actual date the car rolled off the assembly line (found on the door pillar sticker).
Model Year: The year designated by the manufacturer (often one year ahead of production).
Important: Nigerian authorities and most international export markets prioritize the Production Year. Always verify the Production Year on the VIN plate before purchase.
3. Pre-Shipment Inspection (PSI)
The Federal Government requires technical verification before the vehicle leaves the UAE. This ensures the car meets safety and environmental standards. For a detailed breakdown of the UAE-side technical checks, see our UAE Pre-Export Checklist.
2026 Duty and Tax Breakdown
Customs duties in Nigeria are calculated based on the CIF Value (Cost, Insurance, and Freight).
Estimated Tax Components:
Customs Duty (20%): The standard rate for used vehicles applied to the CIF Value.
NAC Levy (15%): The National Automotive Council levy specifically for Tokunbo cars.
Value Added Tax (7.5%): Applied to the sum of the CIF Value, Duty, and Levy.
Administrative Charges (~1.5%): Includes the ECOWAS Levy (ETLS) and the Comprehensive Import Supervision Scheme (CISS).
Total Minimum Budget: You should budget for at least 35% of the vehicle's CIF value in base taxes before VAT and local port clearing agent fees.
Essential Documentation Checklist
UAE Export Certificate: Issued by the RTA after de-registration.
Commercial Invoice: Must reflect the agreed purchase value.
Form M: Must be approved and valid before the ship arrives.
PAAR (Pre-Arrival Assessment Report): Issued by Nigerian Customs after valuation.
Bill of Lading: Provided by the shipping company.
Clean Title Certificate: Proving ownership.
Popular Models for Export to Nigeria
Based on spare parts availability and reliability, these models are prioritizing the market in 2026:
Luxury SUVs: Lexus RX 350-2026-Premium | Carsooq, Toyota Land Cruiser 300-2026-Series | Carsooq.
Reliable Sedans: Toyota Camry-2026-Hybrid | Carsooq, Toyota Corolla-2026 | Carsooq.
Shipping Methods and Transit Times
RoRo (Roll-on/Roll-off): Most cost-effective for operational units. Estimated Cost: 1,000 – 2,450.
Container Shipping: Recommended for luxury units. Estimated Cost: 4,500 – 12,500.
Transit Time: Sea freight from Jebel Ali to Lagos typically takes 15 to 25 days.
Exporter FAQ
Q: Does Nigeria use the Model Year or Production Year for the 10-year limit?
A: Nigeria Customs primarily looks at the year of manufacture (Production Year). Always check the VIN plate to ensure the physical build date is 2016 or newer for 2026 imports.
Q: What is PAAR?
A: The Pre-Arrival Assessment Report is the document that determines the final duty amount you must pay to clear the car in Lagos.
Browse all export-ready vehicles for Nigeria on the Carsooq marketplace today.
