The 2026 exemption in brief
Nigeria Customs announced in July 2026 that pure electric vehicles, and extended-range electric vehicles that can drive at least 200 km on electricity alone, are exempt from import duty and VAT. Two conditions matter:
- The car must be valued below $100,000. More expensive EVs pay the normal charges.
- You need an Import Duty Exemption Certificate (IDEC) from the Federal Ministry of Finance before the car is cleared.
Hybrids, including plug-in hybrids, do not qualify. Sources: PRNigeria, 31 July 2026 and BusinessDay.
What you still pay
Even with the exemption, a few charges remain:
- ECOWAS levy (ETLS): 0.5% of the CIF value.
- CISS: 1% of the FOB value. Enforcement has been inconsistent, so budget for it.
- Port and clearing: clearing agent and terminal charges, typically ₦150,000 to ₦400,000 for a car in Lagos.
- Registration: plates and papers in your state.
Without the exemption, the standard charges apply: 20% import duty and a 5% levy on CIF, a 7% surcharge on the duty, then VAT of 7.5% on the total. On a typical small used EV that adds roughly ₦4 million to ₦6 million.
Getting the car here
- Choose the car and the seller. Export marketplaces list used Chinese EVs with prices in US dollars. Ask for a condition report, photographs and a battery health reading.
- Check the charging socket. Cars built for China use GB/T sockets. Most public chargers in Lagos use CCS2 or Type 2, so plan for a GB/T home charger or an adaptor.
- Apply for the IDEC with the Ministry of Finance before the car arrives, so it can be cleared under the exemption.
- Pay and ship. Expect export handling and dealer fees in China, then roll-on roll-off shipping to Lagos of about $2,200 to $2,700, taking 30 to 45 days.
- Clear the car. A licensed clearing agent handles Customs. Customs values the car with its own VIN system, which can differ from what you paid.
- Register and insure it in your state.
What it costs, all in
Our budget picks show complete landed costs for used EVs under ₦20 million, with and without the exemption. To cost a specific listing, use the import cost calculator.
These figures are estimates based on published rates. Confirm costs with your clearing agent before you pay for a car.