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

     

     

    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%

    -

     
                     
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