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Duty on cars

Information on Motor Vehicles

February 2004: Reduction in vehicle income tax for articulated trucks from 1.2 million to 900,000.

September 2002: Over-aged Vehicle Importers to be penalised

 

 

TAXES ON VEHICLES

 

 

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%