How to import used vehicles into South Africa and Nigeria

What this guide covers, and what it does not

The figures below apply to passenger vehicles under HS heading 8703 and are read from the Customs Declare database. Other vehicle headings, such as buses, goods vehicles and chassis, are not covered. Rules on whether a used vehicle may be imported at all, such as age limits, permits or inspection, are not in our data, so confirm them with the destination's authorities before you buy.

South Africa: ad valorem excise on imported vehicles

South Africa charges an ad valorem excise duty on imported passenger vehicles. The rate is not flat; it rises with the value of the vehicle:

• Rate (%) = (0.00003 x B) - 0.75, where B is the value for ad valorem excise duty.
• The rate is capped at 30%.
• If the formula gives a negative result we apply 0%. That is our reading, not stated in the schedule.
• Example: for B = 400,000 rand, the rate is (0.00003 x 400,000) - 0.75 = 11.25%.
• Source: SARS Customs and Excise Tariff, Schedule 1 Part 2B, effective 1 April 2025.
• Customs Declare models B as the same CIF-equivalent value used for duty and VAT. We did not independently read the value definition in section 65(8)(a) of the Act, so treat this as moderate confidence.

Nigeria: NAC Levy and Green Tax

Nigeria charges two vehicle levies, both effective 1 July 2026 in our data:

• NAC Levy (National Automotive Council): 10% on new vehicles and 5% on used vehicles, calculated on the CIF-equivalent value. It was previously 20% and 15%.
• Green Tax, banded by engine capacity: 0% below 2,000 cc, 2% from 2,000 to 3,999 cc, 4% at 4,000 cc and above. Electric vehicles are stated as exempt.
• Confidence is moderate. These figures come from news reports that agree with each other, and we did not find an official circular. Check the current position with the Nigeria Customs Service before you commit.

Steps for a used vehicle

1. Confirm the vehicle may be imported. Check the destination's rules on used vehicles, including any age limit, permit or inspection requirement. This is not in our data.
2. Get the invoice details right. The invoice should show make, model, year, chassis number and engine capacity. Nigeria's Green Tax cannot be worked out without engine capacity, and Customs Declare detects 'used' from the invoice description.
3. Set the customs value. Add freight and insurance to the price if the delivery term excludes them. Customs may question the value of a used vehicle, so keep proof of the price actually paid.
4. Add ordinary duty and VAT. Look up the HS 8703 duty rate for the vehicle's engine size and add VAT. The duty and VAT guide shows the layering.
5. Add the vehicle levy. Apply the South African excise formula, or the Nigerian NAC Levy and Green Tax, from above.
6. Add port and clearing costs. Shipping, terminal charges, the clearing agent and inland delivery are extra. See the landed cost guide.
7. Register and license after release. Registration, roadworthiness and licensing rules come after customs and are outside this guide.

Frequently asked questions

Sources

• SARS: Schedules to the Customs and Excise Act, 1964
• WTO: Customs Valuation Agreement

Last verified: 2026-09-29

Related tools and countries

• Find the HS code for your goods
• Belize declaration requirements
• El Salvador declaration requirements
• Argentina declaration requirements
• Kenya declaration requirements
• Tanzania declaration requirements

Related guides

• How to calculate import duty and VAT
• How to calculate landed cost