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