| |
TYPE
OF
VEHICLE |
IMPORT
DUTY
(%) |
VAT
(%) |
NHIL
(%) |
ECOWAS
LEVY
(%) |
EDIF
(%) |
EXAM
(%) |
PROCESSING
FEE
(%) |
| (I) a) |
Ambulance |
0 |
0 |
0 |
0.5 |
0.5 |
1 |
- |
| b) |
Hearse |
0 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
1 |
| (II) |
Motor Cars |
|
|
|
|
|
|
|
| a) |
Motor cars including Cross Country and Estate
Cars: |
|
|
|
|
|
|
|
| |
Of a cylinder capacity not exceeding 1900 cc; |
5 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| |
Of a cylinder capacity exceeding 1900 cc but
not exceeding 3000 cc; |
10 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| |
Of a cylinder capacity exceeding 3000 cc; |
20 |
12.5 |
2.5 |
0.5 |
2.5 |
1 |
- |
| b) |
Designed for travelling on snow; golf cars and
similar vehicles |
20 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| III) |
Motor vehicles designed to carry ten (10)
or more persons (for example buses and coaches). |
5 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| IV) |
Motor vehicles designed to carry thirty (30) or more persons. |
0 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
1 |
| V) |
Motor vehicle for the transport of goods such as trucks, tippers and lorries |
5 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| VI) |
Tractors of H.S. Code 8701 |
|
|
|
|
|
|
|
| 1 |
Pedestrian Controlled tractors – 8701.10 |
0 |
0 |
0 |
0.5 |
0.5 |
1 |
- |
| 2 |
Road tractors for semi-trailers - 8701.20 |
5 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
- |
| 3 |
Track - laying tractors - 8701.30 |
0 |
0 |
0 |
0.5 |
0.5 |
1 |
- |
| 4 |
Others - 8701.90 |
0 |
0 |
0 |
0.5 |
0.5 |
1 |
- |
| VII) |
Special purpose vehicles of H.S. Code 87.05 (for example workshop vans, breakdown vehicle and mobile showrooms) |
0 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
1 |
| VIII) |
Motor Bikes |
0 |
12.5 |
2.5 |
0.5 |
0.5 |
1 |
1 |
| IX) |
Bicycles |
0 |
0 |
0 |
0.5 |
0.5 |
0 |
1 |