Importing a used car from the US to Nigeria

Why the US past matters here

A salvage or flood brand is printed on a US title. Once the car is cleared and registered in Nigeria, the buyer sees Nigerian documents and a fresh coat of paint, not that title. Whether you’re bidding yourself or buying from a dealer in Lagos, ask for the VIN before money moves.

• Flood cars can look clean and still fail months later as corroded wiring and modules give out. See how to spot flood damage.
• Structural repairs after a heavy crash don’t show in photos taken after the repair. The auction photos from before it do.
• Mileage is recorded at US sales and inspections. A reading in Lagos lower than one recorded in the US is a red flag.

What Nigeria Customs charges in 2026

The Nigeria Customs Service (NCS) applies the Customs, Excise Tariff, Etc. (Variation) Order 2026, S.I. No. 29 of 2026, which took effect on 1 May 2026. It sets duty and an Import Adjustment Tax (IAT) levy per tariff line. For several used passenger-car lines, the schedule lists 20% duty plus a 10% IAT levy, 30% in total for 2026. Rates are set line by line, so the exact HS code your agent declares matters.

• Levy cuts ahead: the Order says IAT levies, apart from products on the AfCFTA 3% list, will be cut every year from January 2027 until they reach 0% by 2036.
• Green Tax Surcharge: an excise duty from 1 July 2026 of 2% on vehicles from 2,000 cc to 3,999 cc and 4% from 4,000 cc. Vehicles under 2,000 cc, electric vehicles, mass transit buses and locally manufactured vehicles are excluded.
• Age limit: buyers often hear of an age cap on used cars. The revised import prohibition list that the 2026 Order put in place has no entry for vehicles. Ask a licensed customs agent whether any age rule is still applied at the port before you buy an older car.

Apapa and Tin Can: the Lagos ports

Most US cars for Lagos land at one of two port complexes. The Nigerian Ports Authority lists a dedicated ro-ro terminal for vehicles at Tin Can Island, run by Ports & Terminal Multiservices Ltd (PTML). Cars shipped in containers come through the container terminals, such as APM Terminals at the Lagos Port Complex in Apapa. Your shipping line decides which.

Before the car leaves the US, CBP needs the title, original or certified copy, and the car itself at least 72 hours ahead of export. A lot bought without the title in hand can’t leave until the title arrives, which adds storage days in the US.

Why not through Cotonou?

Cotonou in Benin was long a landing port for cars bound for Nigeria, which then crossed the border at Seme. Since 1 January 2017 the federal government has required vehicle imports to come through Nigerian seaports, banning imports across land borders. Reporting from 2026 still describes the ban as in force, with border operators asking for a review.

If a seller offers a car that came in by road from Benin, ask to see the seaport Customs papers. A car that can’t show how it was cleared is a risk on its own, whatever its history.

Checklist before you pay

1. Get the full 17-character VIN and decode it with the VIN decoder: year, engine size (for the green tax) and plant.
2. Pull the auction report to see the lot photos and the damage recorded at sale. More in our Copart report guide.
3. Run a CARFAX or AutoCheck report for title brands, insurance total losses and the US mileage trail.
4. Ask your agent for the HS code and a duty estimate under the 2026 Order.
5. Confirm the car will be shipped to Apapa or Tin Can, not routed by road through Cotonou.

What our reports cover

CARFAX and AutoCheck draw on US and Canadian title, insurance, auction and service records, including brands from every state and mileage readings. The auction report shows a Copart or IAAI lot the way it sold: photos, recorded damage, title type and odometer. We don’t clear cars through Customs or arrange shipping to Lagos.