HS 8704Vehicles · Nigeria

Medium Trucks (5-20t) - HS 8704 classification, duty and landed cost - Import into Nigeria

Duty and tax snapshot for importing vehicles (HS 8704) into Nigeria. Typical MFN duty ~10%, VAT 7.5% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

10%

VAT

7.5%

Total taxes / CIF

19.9%

Worked landed-cost example

USD 100,000 FOB parcel of vehicles (HS 8704) shipped to Nigeria.

FOB valueUSD 100,000

Origin chargesUSD 1,500

FreightUSD 8,000

InsuranceUSD 500

CIFUSD 110,000

Import duty @ 10%USD 11,000

ETLS + CISS (1.5%)USD 1,650

VAT @ 7.5%USD 9,199

Destination inlandUSD 2,000

Landed cost ≈ USD 133,849

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8704.22	Motor vehicles for transport of goods, 5-20t GVW

Nigeria duty regime

ECOWAS Common External Tariff (CET) - 5 bands (0%, 5%, 10%, 20%, 35%). Plus 0.5% ETLS, 1% CISS and various levies. AfCFTA preferential access being progressively rolled out.

Customs notes

· ECOWAS CET 10-digit HS code administered by Nigeria Customs Service (NCS).
· Form M + PAAR sequence is mandatory - non-negotiable for LC-backed and non-LC imports.
· NAFDAC (food, drug, cosmetics) and SON (Standards Organisation product certification) permits required for regulated categories.
· Import prohibition list (rice, poultry, cement clinker etc.) periodically updated - check current status before shipping.

Frequently asked questions

What is the typical import duty on vehicles (HS 8704) into Nigeria?

Nigeria applies an MFN duty of about 10% on HS chapter 8704 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (ECOWAS Common External Tariff (CET) - 5 bands (0%, 5%, 10%, 20%, 35%)) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of vehicles in Nigeria?

Nigeria charges VAT at 7.5% on the CIF value plus duty. ECOWAS CET; VAT 7.5%; Form M mandatory

What is the landed cost of a USD 100,000 FOB shipment of vehicles into Nigeria?

On a USD 100,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 110,000. Applying 10% duty and 7.5% VAT brings total taxes to about USD 21,849 (~19.9% of CIF). Landed at buyer's warehouse ≈ USD 133,849.

Which HS code should I use for vehicles in Nigeria?

Start with the 6-digit international HS heading - for example 8704.22 (Motor vehicles for transport of goods, 5-20t GVW). Nigeria customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping vehicles to Nigeria?

Most importers into Nigeria prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Nigeria customs need to clear HS 8704?

ECOWAS CET 10-digit HS code administered by Nigeria Customs Service (NCS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.