It was announced by the Corps Marshal of the Federal Road Safety Corps (FRSC) during a council meeting that cars with questionable customs registration paper will be impounded as the need to regulate the movement of cars into Nigeria and also to ensure an accurate up to date database of cars that ply the Nigerian roads. This will inevitably cause car owners to check their car registration papers with the FRSC and also prospective car owners will need to adhere strictly to the guide lines on how to register an imported vehicle.
Carmudi.com.ng has done it research and has come up with these simple steps to getting genuine car registration papers.
Before you start vehicle registration in Nigeria, ensure that you have all the needed documents. They include:
A valid Driver’s License. If you are a new driver, you would need to attend driving school and when you pass all the tests, you will need to make payment and fill the registration form which will also entail biometric capture and then you need to get the form endorsed by the Board of internal revenue and the Vehicle inspection office. This will allow you obtain a temporary drivers license which will be valid for only 60 days after which a permanent drivers license will be issued.

Insurance Policy Number which can be obtained from your insurance firm, Means of Identification like International passport, national identity card etc and Proof of Address which may be in form of utility bills.
Other items need for proper vehicle registration are Custom papers, Engine number which can be typed out and included, Proof of Ownership, up to date Insurance papers and your Tax Identification Number which was recently added.

The of cost of car registration really depends on which type of vehicle starting from motorcycle to truck or bulldozer. For salon cars the cost would vary between N35k - N45k at the time of writing this article. Source http://fertilenigeria..com/2013/08/How-to-Register-Vehicle-in-Nigeria.html

Now you are equipped with the documents you need, follow these steps:
Visit the Federal Road Safety Corp National Vehicle Identification System website at www.nvisng.org and completes online registration (MVA01) form,
Print the completed form and attach all relevant vehicle documents
Proceeds to SBIR/MLA (State Board of Internal Revenue/Motor Licensing Authority) office and collect the allocation of plate number form, Plate number Tag, CMR and information required issued by the police
Pay for vehicle number plate at SBIR/MLA and collect your vehicle number plate.
After that, take your vehicle to Vehicle inspection Office (VIO) for physical inspection and collect a Road worthiness certificate, if VIO is satisfied with the condition of the vehicle.
Now go back to Road safety for the verification of documents provided. Here, the verified documents are Driver’s License: Insurance Policy Number, Means of Identification, and Proof of Address (e.g. Utility Bill)
Now you can go back to SBIR/MLA, where you will be given the following registered vehicle documents:

Proof of Ownership Certificate (POC) number
Proof of Ownership Certificate,
Vehicle Number Plate
Vehicle Identification Tag (VIT)

Carmudi Nigeri is an online automobile marketplace. www.carmudi.com.ng, www.carmudi.com.ng/journal

Very vital info here