Import duty · Nigeria
Nigeria税费拆解
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.
| 费项 | 税率与基数 |
|---|---|
| 关税 | 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. |
复核日期 2026-09-24 · 已按已公布规则核对
这些数字的出处
- 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.
车龄上限、认证路径与税费科目来自公开法规并经我们核对，但每一台车最终由海关单独估价。本页数据只作为成本测算的输入，不等同于海关估价结果。
Nigeria完整进口指南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.
你填的数字
故意做成可改：税率随 HS 编码、排量和车龄变化，请用清关行确认后的税率。
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.
到岸成本估算
- CIF 货值
- $13,620
- 关税 (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
- 除关税外的各项费用
- $5,089
到岸总成本$18,709
CIF 的 37.36%% — 车龄上限、认证路径与税费科目来自公开法规并经我们核对，但每一台车最终由海关单独估价。本页数据只作为成本测算的输入，不等同于海关估价结果。
- 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.