Nigeria car import duty, on the rules actually in force
Nigeria's car import charges changed twice in 2026 — the tariff position on 1 April, the NAC levy and the Green Tax on 1 July — and half the internet still teaches the old stack. DutyMath prices your car on the regime that matches your Form M date, prints a source under every line, and builds in the customs-valuation uplift your invoice will not warn you about.
The current stack (from 1 July 2026): duty 20% of CIF · NAC levy 5% on a used car (10% on a new one, as reported) · Green Tax 0%, 2% or 4% by engine size · surcharge 7% of the duty · ETLS 0.5% · VAT 7.5%. The fully built car total effective tariff in the 2026 measures is 40% of CIF, down from 70%. On a typical mid-size tokunbo the full customs bill lands near 42% of the car's CIF — every rate and its source.
Work out the duty on your car
The reported exemption is for fully electric cars only — hybrids are priced by engine size.
The actual displacement, not the badge: a car badged “4.0” can displace 3,982cc and sits in the lower band. Check the VIN plate or the maker's specification.
The date picks the regime.
Use the rate on your Form M — Customs converts at the official rate applied on the assessment, not at a rate fetched from the internet. For a pre-purchase estimate, use your bank's current rate.
Cost + insurance + freight, in naira — the figure an agent quotes you is usually this one.
The car's price alone, in naira — two charges (the FOB levy, and CISS in the old band) are worked out on it.
Customs values your car on its VIN Valuation table, often above your invoice — uplifts of 20–50% are widely reported. Test +20% or more before you commit.
The four tools
Car Import Duty Calculator
The flagship: the full charge stack, itemised, with the valuation-uplift slider and the port-side costs kept separate.
Old vs New Duty Regime
One car priced under both regimes. On the worked example the 2026 measures save ₦984,000 — and not for the reason most guides give.
Green Tax Checker
Which band your engine size falls in — 0%, 2% or 4% — and why a car badged “4.0” can pay the 2% band.
Car Clearing Cost Planner
The port-side half: terminal, shipping line, agent and the demurrage that grows while the car sits.
Why the date on your Form M matters
The 2026 Fiscal Policy Measures did not arrive in one step. The new tariff position began on 1 April 2026 (with a 90-day grace for importers who had opened Form M before that date). The NAC levy cut — 15% down to 5% on used cars — and the Green Tax Surcharge began on 1 July 2026. A car priced with a February Form M and the same car priced in August are priced under different stacks, and a calculator that does not ask for the date will quietly give you one regime while calling it the other. The regime comparator shows both, line by line.
The number nobody warns you about
Customs does not assess your car on your invoice. It assesses on its VIN Valuation table — make, version and year — and assessments 20–50% above the invoice value are widely reported. That is why the calculator carries an uplift slider: raise it to +20% and watch the whole stack scale before you commit money, not after the car is on the water. The valuation guide explains how it works.