TYPE OF VEHICLE

IMPORT DUTY

VAT

ECOWAS LEVY

EDIF

EXAM

PROCESSING FEE

NHIL

(I)  a)

     b)  

Ambulance

Hearse

0%

0%

0.5%

(II) 

Motor Cars

35%

7.5%

0.5%

(a)

Motor cars including Cross Country and Estate Cars:

0.5%

1.

Of a cylinder capacity not exceeding 1900 cc;

0.5%

2.

Of a cylinder capacity exceeding 1900 cc but not exceeding 3000 cc;

0.5%

3

Of a cylinder capacity exceeding 3000 cc.

0.5%

(b)

Designed for travelling on snow; golf cars and similar vehicles

0.5%

(III)

Motor vehicles designed to carry ten (10) or more persons (for example buses and coaches).

0.5%

(IV)

Motor vehicle for the transport of goods such as trucks, tippers and lorries

0.5%

(V)

Tractors of H.S. Code 8701

0.5%

1.

Pedestrian Controlled tractors - 8701.10

0.5%

2.

Road tractors for semi-trailers  -  8701.20

0.5%

3.

Track  -  laying tractors  -  8701.30

0.5%

4.

Others  -  8701.90

0.5%