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
footer() -->TYPE OF VEHICLE
IMPORT DUTY
VAT
ECOWAS LEVY
EDIF
EXAM
PROCESSING FEE
NHIL
(I) a)
b)
Ambulance
Hearse
0%
0%
0%
12.5%
0.5%
0.5%
0.5%
0.5%
1%
1%
-
1%
0%
2.5%
(II)
Motor Cars (a) Motor cars including Cross Country and Estate Cars: 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%
-
(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%
(IV)
Motor vehicle for the transport of goods such as trucks, tippers and lorries
5%
12.5%
0.5%
0.5%
1%
-
2.5%
(V)
Tractors of H.S. Code 8701 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%
-