The Nigeria Customs Service has published its 2026 vehicle import rules, which restrict used cars to models manufactured within the last 12 years, mandate left-hand drive configuration, and introduce new Green Tax surcharges on larger engines from July 1, 2026.
Age Limit: 12 Years from Manufacture
According to the Nigeria Customs Service import prohibition list, used motor vehicles older than 12 years from their year of manufacture are prohibited from importation. For imports in 2026, this means the oldest permissible model year is 2014. Vehicles manufactured in 2015 or later offer a wider compliance margin, while 2014 models sit at the outer edge of the threshold.
Importers and dealers are advised to verify the official manufacturing year through documentation and vehicle identification details before payment or shipment, rather than relying solely on a seller's description. The rule does not restrict specific brands; popular models from Toyota, Honda, Hyundai, and other manufacturers can be imported if they meet the requirements.
Left-Hand Drive Mandatory
Steering configuration is a critical factor. Nigeria operates a right-hand traffic system, so imported vehicles for normal registration must be left-hand drive. Right-hand-drive vehicles face restrictions, making this an essential check for buyers sourcing from markets where such cars are common.
Green Tax Surcharge on Bigger Engines
From July 1, 2026, new fiscal measures apply. The Federal Government introduced a Green Tax surcharge: cars with engine capacities from 2,000cc to 3,999cc incur a 2 per cent surcharge, while engines of 4,000cc and above incur 4 per cent. Electric vehicles and certain exempt categories are not subject to the surcharge. This means buyers of larger SUVs and high-capacity vehicles may face higher import-related costs even if the vehicle meets the age requirement.
Compliance and Enforcement
Customs enforcement targets prohibited and improperly declared goods, with the Service continuing to seize vehicles and other restricted items during anti-smuggling operations. Importers must confirm a vehicle's age, steering configuration, documentation, engine capacity, and applicable tariff treatment before shipping. The broader 2026 reforms have also changed vehicle-related duties and levies, making it essential to calculate the full landed cost rather than relying on the overseas purchase price alone.
Customs has urged importers, exporters, and licensed agents to familiarise themselves with the revised tariff schedules and comply with the new requirements. In related news, the Federal Government's decision to slash import levies on new and used vehicles has sparked optimism across Nigeria's automotive industry, with dealers, customs agents, and freight forwarders describing the move as a step in the right direction. However, industry stakeholders warn that Nigerians should not expect an immediate drop in vehicle prices, citing exchange rate instability, high port charges, and persistent logistics bottlenecks as major cost drivers. The revised levy regime, effective July 1 alongside the Green Tax Surcharge, is part of the 2026 Fiscal Policy Measures aimed at reducing vehicle import costs, boosting trade, and supporting economic growth.
