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 impostos e custo final

Calcule quanto custa realmente um carro depois de desembarcar. Escolha o destino, introduza o preço FOB, o frete e os dados do veículo: a calculadora aplica a estrutura de encargos do país pela ordem do sistema aduaneiro.

Os seus números

País

Preço FOB (USD)

Frete e seguro (USD)

Seguro (USD)

Cilindrada (cc)

Idade do veículo (anos)

Taxa de direitos aduaneiros (%)

Editável de propósito: a faixa varia com o código HS, o motor e a idade, por isso use a taxa que o seu despachante confirmar.

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.

Custo final estimado

Valor CIF: $13,620
Direitos aduaneiros (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 os encargos exceto os direitos: $5,089

Custo final$18,709

37.36%% do CIF — Limites de idade, vias de certificação e encargos vêm de normas publicadas e são revisados pela nossa equipe, mas a alfândega avalia cada veículo individualmente. Trate estes números como base de cálculo, não como avaliação.

Dados de impostos

Duty and age limit by destination

Reviewed 24 September 2026

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

Limites de idade, vias de certificação e encargos vêm de normas publicadas e são revisados pela nossa equipe, mas a alfândega avalia cada veículo individualmente. Trate estes números como base de cálculo, não como avaliação.

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.