Move to curb the underpayment of duties on imported vehicles, the Nigeria Customs Service (NCS) has issued a firm directive to its valuation officers nationwide. This fresh crackdown underscores the agency’s commitment to enforcing compliance with the latest regulations on vehicle importation.

The new policy, detailed in an internal memo signed by Deputy Comptroller General C.K. Niagwan on behalf of the Customs Comptroller-General, reinforces the provisions set out in Sections 69-74 of the Nigeria Customs Service Act, 2023, focusing on the accurate valuation of imported goods.

A circular dated July 22, 2025, and obtained by Beadysword Blog, outlines significant changes to the valuation process, emphasising strict adherence and outlining serious consequences for non-compliance. Reports from the port indicate that clearance for vehicles categorised under code 846 (Non-standard VIN) has been temporarily suspended as a result of these new directives.

Key highlights of the circular include:

• All officers involved in the valuation of imported vehicles must seek prior approval from Customs Headquarters, particularly for vehicles manufactured from 2024 onwards.
• The policy enforces central oversight to ensure consistency and prevent arbitrary or undervalued assessments.
• For all new vehicles, a Pre-arrival Assessment Report (PAAR) must be obtained before clearance.
• Used vehicles are defined as those over six months from first registration or have travelled 6,000 kilometres or more, in line with the additional note to Chapter 87 of the Customs Export Tariff (CET).

The circular clearly states that vehicles with standard Vehicle Identification Numbers (VINs) should not be cleared using the special code 846, which was previously used to facilitate clearance of vehicles without standard VINs.

The NCS warns that any officers found to breach these directives will face severe sanctions, emphasising the gravity of compliance.

This renewed directive signifies Nigeria’s resolve to crack down on customs fraud and enforce fair valuation procedures, ensuring revenue integrity and fair trade practices across borders.