Nigeria is West Africa''s biggest vehicle market. The duty rates are manageable; the **process sequence** is what determines whether you clear in two weeks or two months.
## Get the order right
1. **Form M** is opened with your bank through the Nigeria Single Window **before** shipment. No Form M, no clearance. 2. **SONCAP**: the exporter obtains a Product Certificate from a SON-appointed agent in China, then the SONCAP Certificate is issued. 3. **PAAR** (Pre-Arrival Assessment Report) is issued by Customs against the Form M and shipping documents. Your agent cannot file the entry without it.
Anyone who tells you to ship first and sort the Form M later is setting up a demurrage bill.
## Rules
- Left-hand drive only - Used vehicles up to **12 years** old - No strict emissions standard, though Euro IV and above is preferred and resells better
## Charges
- Import Duty 20% - Levy 15% on some categories - VAT 7.5% - ETLS 0.5%, plus surcharges, terminal and shipping-line charges
Customs valuation follows their own vehicle value database, not your invoice, so build a buffer into your budget.
## Documents
Form M and PAAR, Commercial Invoice, Bill of Lading, Certificate of Origin, SONCAP Certificate.
## Shipping and timing
Container and RoRo from South China to Apapa or Tin Can Island, typically 30–40 days sailing. Realistic clearance is 2–4 weeks depending on terminal congestion and how complete your file is on arrival.
## Practical advice
Popular resale segments in Lagos are compact SUVs and 7-seat MPVs. LHD, 2015 and newer, with a documented inspection report clears fastest and sells fastest. Ask us for a Lagos landed-cost sheet before you commit.