A nearly unused electric car can arrive with a prior registration record. A genuinely used vehicle can have a recent model year. For a Nigerian import, mileage and advertising language do not replace the customs decision on whether the vehicle is new or used.
That decision matters because the published tariff distinguishes the categories. It also affects the evidence the importer must assemble before Form M, conformity review and clearance. The right cost comparison begins with a supported classification, not a generic online percentage for “cars.”
What the published Customs schedule shows
The Nigeria Customs Service CET schedule, in the Chapter 87 entries for vehicles with only electric propulsion, lists the following national tariff lines. The column labels below follow that schedule; this is not an all-in duty quotation.
| Passenger BEV presentation | Tariff line | Import duty column | VAT column | IAT column |
|---|---|---|---|---|
| New, other than CKD assembly presentation | 8703.80.19.00 | 20% | 7.5% | 5% |
| Used | 8703.80.20.00 | 20% | 7.5% | 0% |
| New, qualifying CKD or unassembled assembly presentation | 8703.80.11.00 | 5% | 7.5% | 0% |
The schedule’s location in a 2026 upload does not, by itself, prove that every fiscal measure applying on an entry date is represented by those columns. Ask the broker to reconcile the tariff with current fiscal policy, exemptions, additional charges and the importer’s actual transaction. Do not relabel the IAT column as a different levy without its legal basis.
A complete imported car is not entitled to the assembly presentation’s rate simply because accessories or wheels are shipped separately. Classification follows the goods and the applicable interpretation rules.
Determine new or used status from the file
Ask for prior registration, title or registration cancellation evidence where applicable, acquisition history, odometer and export declaration details. Have the importer’s broker identify the accepted Nigerian status before the seller issues the final invoice.
Keep the status consistent across the transaction. An exporter’s “new stock” description can mean commercial condition, while a previously registered car may follow a used-vehicle export route in China. The destination classification must be resolved rather than assumed from either expression.
Hybrids require their own tariff analysis. Do not apply 8703.80 automatically to a PHEV or EREV because an advertisement calls it a new energy vehicle. Provide the engine and propulsion specification for classification.
Calculate tax bases in order
The schedule’s VAT percentage should not simply be added to import duty and multiplied by the seller’s price. The applicable valuation, exchange rate and bases for each charge must be established. Freight, insurance and any adjustments can change the assessed amount.
As a limited arithmetic illustration, a five-percentage-point charge on a hypothetical USD 20,000 base is USD 1,000. That calculation explains the significance of a category difference; it does not establish that USD 20,000 is the actual Nigerian base or that USD 1,000 is the complete new-versus-used landed-cost difference.
Request a dated worksheet showing currency conversion, customs value, each charge, its legal basis and whether it is recoverable. Separate Customs assessments from terminal fees, agent charges, shipping-line release, inland delivery and registration.
Resolve conformity before shipment
SON’s official FAQ describes product and consignment certification for regulated goods and the relationship to Form M and clearance. Its used-product exemption expressly excludes automobiles from the general wording. It is therefore unsafe to assume that every used car is outside conformity control.
Ask SON or the applicable authorized conformity route to confirm requirements for the exact vehicle and condition, including any vehicle-specific program. Complete the required pre-shipment process before departure. An inspection report commissioned to assess purchase condition is useful, but it is not automatically a Nigerian statutory conformity certificate.
Compare eligible cars on full delivered cost
For a new-versus-used decision, add condition inspection, charging compatibility, battery evidence, support coverage and likely repair preparation to the clearance worksheet. A small purchase discount can disappear if the used car requires a long-lead component or lacks an acceptable document.
Check age admissibility against the current official prohibition and vehicle rules for the proposed entry. Do not rely on an old article’s age limit where official materials have changed or conflict.
Obtain a classification-ready quotation
Send the destination port, importer, preferred BEV and proposed condition through our contact page. Request the VIN and status evidence for your broker’s review, then use the Nigeria import guide and inspection service to build the transaction file.