How much is car import duty in Nigeria?

Base customs duty is 20% of CIF, and 6 further charges sit on top: Import levy (used vehicles), Green Tax, Surcharge, ETLS levy (ECOWAS), CISS / FOB levy, VAT. The order matters, because VAT is charged on the charges as well as on the car. Put your own FOB and freight figures into the calculator above to see the total.

Is Nigeria duty charged on the price I paid for the car?

Customs assesses on its own accepted value (the VIN valuation system), not on what was paid at auction. That accepted value, plus freight and insurance, becomes the CIF base every charge below is applied to.

What is not included in these figures?

Port charges at both ends, terminal handling, demurrage if a unit sits, agent and clearing fees at destination, and registration or number plates after clearance. Any inland transport line is shown separately where it applies, because it is a road cost rather than a customs charge. Ask for a quote and every one of these is itemised.

Import duty · Nigeria

Duty breakdown for Nigeria

Every charge Nigeria applies to an imported car, in the order its customs system applies it, plus the vehicle age limit that decides whether the unit can enter at all.

Charge	Rate and base
Customs duty	20% of CIFThe base import duty on passenger cars (HS 8703) is 20% of CIF and was unchanged by the 2026 measures.
Import levy (used vehicles)	5% of CIFCut from 15% to 5% of CIF on 1 July 2026 under the 2026 Fiscal Policy Measures. New vehicles pay 10%.
Green TaxUnder 2000cc, EV and mass transit → 0% · 2000–3999cc → 2% · 4000cc and above → 4%	0% / 2% / 4% of CIF
Surcharge	7% of the duty amountCharged on the duty figure only, never on CIF — the line most early estimates get wrong.
ETLS levy (ECOWAS)	0.5% of CIF
CISS / FOB levy	1% of FOBSits on FOB, so freight and insurance stay out of this base. Enforcement has been inconsistent since 2025 — some agents invoice 4% of FOB instead.
VAT	7.5% of CIF + duty + everything aboveCharged on CIF plus every charge stacked above, which is why the final bill runs past a back-of-envelope estimate.

Reviewed 2026-09-24 · Checked against published rules

Where these figures come from

Nigeria 2026 Fiscal Policy Measures (import levy change effective 1 July 2026)
Nigeria Customs Service HS 8703 duty rate
Industry landed-cost reporting for Lagos-bound consignments, checked September 2026

Duty plus levy on a used vehicle works out at roughly a quarter of CIF before VAT; the surcharge, ETLS and CISS lines add the rest.
SONCAP certification is issued in China before loading, so it is a sourcing cost rather than a port cost.
Engine size affects the Green Tax band, so a 2.0L unit costs more to clear than a 1.5L at identical CIF.

Age limits, certification routes and duty lines are taken from published rules and reviewed by our team, but customs assesses each vehicle individually. Treat anything here as a planning input, not as an assessment.

Full Nigeria import guide

Run your own numbers

The calculator starts on this country. Change the FOB, freight, engine size and vehicle age to match the unit you are actually considering.

Your figures

Country

FOB price (USD)

Freight and insurance (USD)

Insurance (USD)

Engine size (cc)

Vehicle age (years)

Customs duty rate (%)

Editable on purpose: the duty band moves with HS code, engine and age, so use the rate your clearing agent confirms.

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.

Estimated landed cost

CIF value: $13,620
Customs duty (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
All charges except duty: $5,089

Landed cost$18,709

37.36%% of CIF — Age limits, certification routes and duty lines are taken from published rules and reviewed by our team, but customs assesses each vehicle individually. Treat anything here as a planning input, not as an assessment.

Nigeria

Nigeria import questions

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How much is car import duty in Nigeria?: Base customs duty is 20% of CIF, and 6 further charges sit on top: Import levy (used vehicles), Green Tax, Surcharge, ETLS levy (ECOWAS), CISS / FOB levy, VAT. The order matters, because VAT is charged on the charges as well as on the car. Put your own FOB and freight figures into the calculator above to see the total.
Is Nigeria duty charged on the price I paid for the car?: Customs assesses on its own accepted value (the VIN valuation system), not on what was paid at auction. That accepted value, plus freight and insurance, becomes the CIF base every charge below is applied to.
What is the vehicle age limit for importing into Nigeria?: 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.
What is not included in these figures?: Port charges at both ends, terminal handling, demurrage if a unit sits, agent and clearing fees at destination, and registration or number plates after clearance. Any inland transport line is shown separately where it applies, because it is a road cost rather than a customs charge. Ask for a quote and every one of these is itemised.