Is import duty charged on the price I paid, or on something else?

On the value customs accepts, which is not necessarily the invoice. Customs builds its own figure — in Nigeria through the VIN valuation system, in Ghana from the VIN and model year, in Peru against an official reference table — adds freight and insurance to reach CIF, and then applies each charge to a specific base. Some lines sit on CIF, some on the duty figure only, some on FOB, and VAT sits on everything stacked above it.

Why can a duty rate not be quoted as a single percentage?

Because the tariff in these markets moves with the HS code, the engine capacity, the model year and sometimes the vehicle age. Ghana bands duty by engine size and adds a separate overage penalty by age. Nigeria adds a Green Tax that is nil below 2,000cc and 4% at 4,000cc and above. A single headline percentage is wrong for most of the cars actually being shipped.

Which of these markets is cheapest to clear?

The Gulf. GCC duty is 5% of CIF across the UAE, Saudi Arabia, Qatar, Kuwait, Oman and Bahrain, and Qatar and Kuwait have no VAT at all. Saudi Arabia’s 15% VAT is the highest tax line in the group, and its five-year age rule is the tightest restriction. West Africa is more expensive but far deeper in volume: Nigeria stacks duty, levy, Green Tax, surcharge, ETLS and VAT, and Ghana adds eight separate charges on top of a banded duty.

What is the largest avoidable cost in these markets?

The age penalty. Ghana charges 5% of CIF on a passenger car above ten years and 20% above twelve, so the same model can cost materially more to clear simply because of its model year. Nigeria’s 12-year cap is a hard barrier rather than a penalty: a unit over the line does not clear at any price. Buying to the year, rather than to the price, is what protects the margin.

Tools

Calculadora de aranceles y costo en destino

Calcule lo que cuesta realmente un coche al llegar. Elija el destino, introduzca el precio FOB, el flete y los datos del vehículo: la calculadora aplica la estructura de cargos del país en el mismo orden que su sistema aduanero.

Sus cifras

País

Precio FOB (USD)

Flete y seguro (USD)

Seguro (USD)

Cilindrada (cc)

Antigüedad del vehículo (años)

Tasa de arancel (%)

Editable a propósito: el tramo cambia con el código HS, el motor y la antigüedad, así que use la tasa que le confirme su agente de aduanas.

12 years. Nigerian Customs works to a hard 12-year cap; some agents still quote a 10-year reading, so the year is confirmed before money moves.

Costo final estimado

Valor CIF: $13,620
Arancel de aduana (20%): $2,724
Import levy (used vehicles) (5%): $681
Surcharge (7%): $191
ETLS levy (ECOWAS) (0.50%): $68
CISS / FOB levy (1%): $120
VAT (7.50%): $1,305
Todos los cargos excepto el arancel: $5,089

Costo final$18,709

37.36%% del CIF — Los límites de antigüedad, las rutas de certificación y los cargos provienen de normas publicadas y los revisa nuestro equipo, pero la aduana evalúa cada vehículo de forma individual. Tome estas cifras como base de cálculo, no como una liquidación.

Datos de aranceles

Duty and age limit by destination

Reviewed 24 September 2026

País	Límite de antigüedad	Datos de aranceles
NigeriaWest Africa	Used vehicles carry a hard 12-year age cap, assessed at the port on arrival (some clearing agents still work to a 10-year readi...	Estructura publicada de cargos
GhanaWest Africa	Ghana Standards Authority rules apply by shipment date: vehicles shipped on or after 1 October 2026 need inspection in the coun...	Estructura publicada de cargos
Ivory CoastWest Africa	An age limit applies to used vehicles and a COC or equivalent certificate of conformity must be in place before shipment.	Estructura publicada de cargos
SenegalWest Africa	An age limit applies, and in practice units much older than about eight years are not accepted.	Estructura publicada de cargos
Burkina FasoWest Africa	Clearance happens at the port of entry — Lomé, Abidjan or Tema — and the unit arrives by road.	Estructura publicada de cargos
TogoWest Africa	An age limit applies to used vehicles and a conformity certificate is required before shipment.	Estructura publicada de cargos
GuineaWest Africa	An age limit applies and a conformity certificate is required before shipment.	Estructura publicada de cargos
BeninWest Africa	An age limit applies to used vehicles.	Estructura publicada de cargos
MaliWest Africa	Clearance takes place at the port of entry, most often Abidjan, Dakar or Tema, and the unit then travels by road to Bamako.	Estructura publicada de cargos
Sierra LeoneWest Africa	Used-vehicle admission is relatively open, with a conformity certificate required.	Se confirma por unidad según el arancel vigente
Cape VerdeWest Africa	An age limit applies to used vehicles, and island logistics push the landed cost up sharply.	Se confirma por unidad según el arancel vigente
LiberiaWest Africa	Used-vehicle admission is relatively open.	Se confirma por unidad según el arancel vigente
GambiaWest Africa	An age limit applies to used vehicles.	Se confirma por unidad según el arancel vigente
MauritaniaWest Africa	An age limit applies to used vehicles.	Se confirma por unidad según el arancel vigente
Guinea-BissauWest Africa	Used-vehicle admission is relatively open.	Se confirma por unidad según el arancel vigente
NigerWest Africa	Clearance takes place at Cotonou or Lomé and the unit continues by road to Niamey.	Estructura publicada de cargos
UAEMiddle East	There is no hard age cap, though older units face stricter inspection and some insurers and re-export buyers will not take them.	Estructura publicada de cargos
Saudi ArabiaMiddle East	Used vehicles must be no more than five years old excluding the year of import, so a unit imported in 2026 has to be model year...	Estructura publicada de cargos
JordanMiddle East	A November 2025 rule bans the import of accident-damaged cars, and electric vehicles carry a three-year age cap.	Se confirma por unidad según el arancel vigente
IraqMiddle East	Federal Iraq and the Kurdistan Region apply different rules, and the Kurdish region’s gates in Erbil and Sulaymaniyah are the l...	Se confirma por unidad según el arancel vigente
QatarMiddle East	Used vehicles generally need to be within about five years old, and conformity certification is required.	Estructura publicada de cargos
KuwaitMiddle East	Used vehicles are generally subject to an age cap of about five years and a conformity certificate is required.	Estructura publicada de cargos
OmanMiddle East	An age limit applies to used vehicles and a conformity certificate is required.	Estructura publicada de cargos
LebanonMiddle East	Age and compliance thresholds are relatively permissive compared with the GCC.	Se confirma por unidad según el arancel vigente
YemenMiddle East	Import thresholds are low, but there is no functioning letter-of-credit channel.	Se confirma por unidad según el arancel vigente
BahrainMiddle East	An age limit applies to used vehicle imports and conformity certification is required.	Estructura publicada de cargos
TurkeyMiddle East	Used-vehicle import requires authorisation and carries a high tax burden, so a used-car programme is only realistic where a spe...	Se confirma por unidad según el arancel vigente
SyriaMiddle East	Sanctions affect banking and shipping.	Se confirma por unidad según el arancel vigente
IranMiddle East	Sanctions constrain banking and shipping arrangements.	Se confirma por unidad según el arancel vigente
PeruSouth America	Used vehicles are admissible within age and mileage limits — about five years in practice — and the vehicle must be left-hand d...	Estructura publicada de cargos
BoliviaSouth America	Light vehicles up to six years and heavy vehicles up to eight years are admitted under DS 29836; accident-damaged and petrol-to...	Estructura publicada de cargos
VenezuelaSouth America	There is no single published age limit.	Se confirma por unidad según el arancel vigente
EcuadorSouth America	An age limit applies to used vehicles, about five years in practice, and safeguard and quota measures change by decree.	Estructura publicada de cargos
ParaguaySouth America	Used passenger cars up to ten years old are admitted under Ley 4333/2011.	Estructura publicada de cargos
BrazilSouth America	Used-vehicle import is not a practical route.	Se confirma por unidad según el arancel vigente
ArgentinaSouth America	Resolution 293/2025 is the opening to work with: 4x4 off-roaders and the specified industrial categories.	Se confirma por unidad según el arancel vigente
ColombiaSouth America	Used imports require qualifying for an exception and are quota-constrained, so a used-vehicle programme only makes sense where ...	Se confirma por unidad según el arancel vigente
ChileSouth America	Used vehicles cannot be registered.	Se confirma por unidad según el arancel vigente
UruguaySouth America	Used vehicles are admitted only by exception under Decreto 266/013, which requires a statement of necessity.	Se confirma por unidad según el arancel vigente
DR CongoCentral Africa	Import requires compliance review through several agencies plus a full supporting document set.	Estructura publicada de cargos
CameroonCentral Africa	An age limit applies to used vehicles and a conformity certificate is required before shipment.	Estructura publicada de cargos
CongoCentral Africa	An age limit applies to used vehicles, and the CEMAC tariff applies on top of the conformity requirement.	Estructura publicada de cargos
Equatorial GuineaCentral Africa	An age limit applies to used vehicles and island logistics add to the cost.	Se confirma por unidad según el arancel vigente
GabonCentral Africa	An age limit applies to used vehicles, with conformity certification required.	Estructura publicada de cargos
ChadCentral Africa	Clearance happens outside the country and the unit arrives by road; inland transit insurance is confirmed before dispatch.	Se confirma por unidad según el arancel vigente
Central African RepublicCentral Africa	Clearance takes place at Douala and the vehicle travels on by road, with the inland route subject to the security situation.	Se confirma por unidad según el arancel vigente
AlgeriaNorth Africa	Two channels exist.	Se confirma por unidad según el arancel vigente
LibyaNorth Africa	A local import permit is required and every order runs on advance T/T.	Se confirma por unidad según el arancel vigente
EgyptNorth Africa	Used-vehicle import is constrained by age and licensing thresholds, so this is treated as a new-vehicle market.	Se confirma por unidad según el arancel vigente
MoroccoNorth Africa	Used-vehicle import is closed apart from a small number of exceptions; treat the market as new-vehicle territory.	Se confirma por unidad según el arancel vigente
TunisiaNorth Africa	Used-vehicle import is heavily restricted; the market is served with new vehicles.	Se confirma por unidad según el arancel vigente
SudanNorth Africa	An import licence is a prerequisite and hard-currency availability shapes what can be ordered.	Se confirma por unidad según el arancel vigente
AngolaSouthern Africa	An age limit applies to used vehicles — about five to eight years in practice — and conformity certification is required.	Estructura publicada de cargos
MadagascarSouthern Africa	Used vehicles are admitted with a conformity certificate required.	Se confirma por unidad según el arancel vigente
EthiopiaOther LHD markets	Fuel-burning vehicles cannot be imported.	Se confirma por unidad según el arancel vigente

Los límites de antigüedad, las rutas de certificación y los cargos provienen de normas publicadas y los revisa nuestro equipo, pero la aduana evalúa cada vehículo de forma individual. Tome estas cifras como base de cálculo, no como una liquidación.

Straight answers

How these charges actually work

Four things decide the bill: what customs says the car is worth, what it is built on, how old it is, and how the destination stacks its levies. The rest is arithmetic.

Is import duty charged on the price I paid, or on something else?: On the value customs accepts, which is not necessarily the invoice. Customs builds its own figure — in Nigeria through the VIN valuation system, in Ghana from the VIN and model year, in Peru against an official reference table — adds freight and insurance to reach CIF, and then applies each charge to a specific base. Some lines sit on CIF, some on the duty figure only, some on FOB, and VAT sits on everything stacked above it.
Why can a duty rate not be quoted as a single percentage?: Because the tariff in these markets moves with the HS code, the engine capacity, the model year and sometimes the vehicle age. Ghana bands duty by engine size and adds a separate overage penalty by age. Nigeria adds a Green Tax that is nil below 2,000cc and 4% at 4,000cc and above. A single headline percentage is wrong for most of the cars actually being shipped.
Which of these markets is cheapest to clear?: The Gulf. GCC duty is 5% of CIF across the UAE, Saudi Arabia, Qatar, Kuwait, Oman and Bahrain, and Qatar and Kuwait have no VAT at all. Saudi Arabia’s 15% VAT is the highest tax line in the group, and its five-year age rule is the tightest restriction. West Africa is more expensive but far deeper in volume: Nigeria stacks duty, levy, Green Tax, surcharge, ETLS and VAT, and Ghana adds eight separate charges on top of a banded duty.
What is the largest avoidable cost in these markets?: The age penalty. Ghana charges 5% of CIF on a passenger car above ten years and 20% above twelve, so the same model can cost materially more to clear simply because of its model year. Nigeria’s 12-year cap is a hard barrier rather than a penalty: a unit over the line does not clear at any price. Buying to the year, rather than to the price, is what protects the margin.